Southern Argus. [volume] (Columbus, Miss.) 1834-1842, 1840-01-21
NUMBER XVIII.

solutely necessary. Unless an appeal is
taken in very short period, the decision
Of the Probate Court becomes final, and /
cannot be reviewed in the Chancer5 Court
or reversed by the Appellate Courl. The
proceedings of the Probate Court are gen.
orally ex-parte, and great looseness pre-
walls IN the manner of despatching bust
ness. Too much power is given to the
Judge in vacation; and in numerous cases
the securities ofexecutors, administrators
and guardians are utterly insolvent, when /
TAKEN To remedy the latter evil, sag
gest the passage of law, requiring the |
Probate Judge TO examine all the securi- |
ties proposed, on oath, as to the extent of
their means and liabilities. before receiv. |
ing them, and that all the obligors, should |
sign the bond in his presence. Great diff. |
ficulty is found in sustaining actions on
the bonds of executors, administrators
and guardians; and further Legislation is
requisite, defining more clearly, the reme-
dy on such. instruments. -
The Act, approved February 20, 1926
makes it the duty of the Probate and Coun-
ty Court of each county in this State, to
recommend to the Governor as many per.
sons as they may deem necessary, who
shall be commissioned as Auctioneers
and a subsequent Act, requires such off,
GERS to pay over to the Tax Collector one
per cent. on the Whole amount of their
| sales. The Probate and County Court
| was abolished by the provisions of the re-
vised Constitution, and, conceiving that,
there is no law now in force authorizing
the appointment of Auctioneers, have de-
termined to commission no more; until
provision is made by law for their appoint
ment. A great number of Auctioneers
are now doing business under commission
asgranted them MANY years since, and but
very few render any account of their sales
or pay over to the Collector the tax re-
quired by law. Sales at auction are high
! ly injurious 10 the regular merchant, and
are not always beneficial to the purchaser.
Many of the articles sold are damaged and
of little value, and frauds are frequently
practised- The power of recommending
auctioneers, might safely be vested in the
boards of police, and it is worthy of your
, consideration, whether the tax on sales al
auction, should not be increased, and q
heavy penalty imposed upon any auction.
eer, who fails to give in true account Of
} his sales, and to pay over the legal ta1
: when demanded.
Ibes leave again to call your attention
to the existing laws prescribing the duties
? of Auditor of Public Accounts, State trea
: urer, and Assessors and Collectors. TIL,
5 law gives to the Auditor control over tn
sinking fund as one of the commissioner
E authorizes him to collect the amour
D due to the seminary and three per cent
fund, and gives him the control of the note
j. taken for the lots in the city of Jackson
S sold by the State. The offices of Aud:ta
J. and Treasurer were created in order thu
!, one might be check upon The other.-
d Prudence requires, that the Aud tor shout
d not be authorized to receive the publ
J. dues, and that the Treasurer should
n prohibited, in all cases, from receiving th
d money ofthe State, except on the Audit
1t ol's receipt
e The people ofthe State, in their ReviS
!. ed constitution, provided for the electio
L and appointment Of nearly every office
:, necessary to carry on the Government
L except Assessors of the revenue and Ia
II Collectors THIS omission would seem
$ indicate, that the mode of appointing thos
!, officers, then in existence, Was satisfactor
d The long list of defaultcrs given in til
= Auditors report, and the immense amour
IS of arreareges remaining unpaid, show tn;
d something is wrong in the present system
le The Government cannot be Supports
az without the pron1p collection of taxes al
d tfeit punctual payment into the publ
re treasury 1t is outrageous that taxes shou
c, be wrung from the hard earnings of t
fd people, and squandered blythe Office
IS, they have chosen to collect them. In mo
lg of the counties, the Offices of ASSESS
e. and collector, are united in the same pc
II son. The collector can only be charge
IN on the books of the Auditor with the
Sc mount ofthe assessment-rol returned
e, the Assessor: and the collector is now q
thorized to collect taxes when he has ia
Sc ed to assess them. This system enabl
=, the Assessor, by failing to make a retul
IL or making one imperfect, to defraud
er Government of its dues. Many cases
ne this kind have come under my own o
er servation, | therefore urge upon you
es change of the whole system, and to sev
OF the offices of Assessor and collcetoria G
&C. cry county. | submit TO your consider
OF ton, the propriety of providing fer the a
m pointment of Assessors and Collectors a
81 nually, and to vest their appointment
OF the Governor and Senate or in the Boar
nd of Police. Power should be gwen to /
en- Executive to remove any defaulter, and
~ fill the vacancy for the whsle unexpir
nj term. The exercise Of the power of m
ny king such appointments, could never
ny desirable to me. The applicants wou
lat usually be numerous, and SOME Difficult
or experienced in making proper selectio
IS The number disappointed would be Il
ne times as many as those chosen, and the ]
e. fuence of the Executive would thereby
ng diminished, rather than increased. ha
no wish. 10 Increase the patronage of 4
n Executive arm of the Government. Shou
of you IN your wisdom, think fit to LET the
re lection of those officers remain with q
in people, it would still be essential TO ma
ng provision for the removal of defaultel
nd and the filling of vacancies OCCASION
us thereby.
ID The reports of the late Treasurer Sar
y, uel Craig, of the present Treasurer, Jam
70 G. Williams, and of the Auditor pub
n Accounts. are herewith transmitted. Il