The Democratic Whig. [volume] (Columbus, Miss.) 1842-1843, 1843-07-27

the satisfaction of the taxes and cost due Thereof
ana providing that the same be sold for the ma,
ment OF such taxes and cost; that an order /
sale shall issue on such judgement by the cler
OF such court. The fees which the clerk sha
have for receiving and filing the statement an
entering up the judgement and issuing the orde
OF sale, the fees which the sheriff or tax collec
tor las the law may describe) TO whom the orde
OF sale may be directed shall receive for sellin
and conveying such delinquent lands TO the pur
chaser thereof. and the particular day of the wee
and month on which the sale shall be made shoul
be specified by law; the sale should be made up
on ten days notice posted upon the court hous
door of the county. Such law should constitute
such judgement and sale, and the deed of tn,
officer to whom the order of sale may directed.
good, perfect and indefeasible title in the purcha
ser at such sale, against all and every person O
persons, claim or claims whatsoever. The Law
itself should be deemed full notice ofthe proceed
ngs to the owner of the lands whether known o.
unknown. Such a regulation would ensure The
collection of all the revenue arising from lands
without any hazard, as the person who purchased
lands would obtain perfect title thereto, anC
would justify individuals in all cases in paying
the amount of taxes on any tract Of real estate
and the cost due thereon. The cost in no case
could reasonably or should amount to more than
five dollars, be the quantity much or liltle-all oil
the delinquent lands in county might be con-
tanned in one statement and report, condemned
and ordered for sale in one judgement and sold
by virtue OF one execution or order Of sale. In
such case the expenses and cost of any amount
Of delinquen; lands and for any Of taxes could
not exceed five dollars.
would suggest the propriety Of making the
taxes payable in the spring Of the year, say in the
IS nh Ami Il. l. Al
tax payers to avail themselves of the proceeds of
the past years crop.
The existing law of the State, defining the du-
ties of State Treasurer, requires that he shall
give bond for the faithful execution of the duties
Of his Office, in the penalty of $4,000. Trans
actions have occurred, since your last session,
which have fully tested the ineficiency of the ex>
listing law relating to the Treasury Department.
This SUBJECT forcibiy brought to your consid.-
Grafton at your last session, in the message of my
predecessor. The defacation of r. S. Graves,
the late Stale Treasurer, makes 1t my duty 10 i'm
press this subject again on your most serious con.
slderatioH, and to s"ssest TO you the indispeusa-
BILE necessity Of passing such Ia-s, vvis-
dom you may deem authorized by the consttu-
ton to remedy the evils and to protect the Eeve-
nue. and effects of the State from similar LOSSES.
The legal Investigations which have taken
place, relating TO the defalcation Of Graves, have
given rise to questions which, if not novel in char
acer, are of vital importance to the State. 1t has
been supposed by some persons, not few in
number or in responsibility that, the Executive,
by the existing laws of the State, has control
(probably supreme or unlimited controD over the
State Treasurer, the State Treasury, and the
public funds of the State. Indeed. such provi-
sions lin substance) have been held by some Of
the highest judicial unctonaries in the State, and
for whose opinion on many subjects, entertain
the highest respect. / have, however, yet to be
of the correctness Of these alarming
doctrines. On the 9th Of October, 1912, the late
Treasurer, b. S. Graves, received from the
Treasurer of the United States $l44,2l4 81
100 being the first instalment of the two per cent
fund. This money was received into the State
Treasury without any warrant or certificate from
the Auditor. Of this fact, / had no notice. until
some considerable time had elapsed; as soon as
the circumstances were made known to me, / felt
II nv duty as the Executive of the State, serious
" 10 investigate the powers of the Executive, by
the law of this State, as connected with, and over
the State Treasurer, and the effects of the State
in the State Treasury. discharged this duty
by calling to my aid the Attorney General and
one Of the most experienced lawyers IN my reach,
some time before the conduct of said Graves was
generally known to the public. Upon full in
Yestigation of the subject, formed the opinion,
and was confirmed in that opinion by that OF the
Attorney General and also that of the gentleman
whom I had called to the aid of the State IN the
investigation, that the power 10 remove the state
Treasurer from Office, could only be exercised by
the Legislature by impeachment--that the Exec
utye Of the State had the naked power to suPeLln-
tend the Treasures office; and see that ne dis
charged his duties and 10 default thereof to order
suit on his bond. NJ power IL vested with the
Executive to suspend the Treasurer from the du-
ties of his Office even temporarily, or to arres''
or remove the funds of the State from his custo-
dv. or from the Treasury office. lndeed' was
of oninion that there was no process or proceed
mos known to the law either civil or criminal Dy
which the Executive could dlsPossess the olale
Treasurer Of the custody OF. the public lunos ano
efFac,s of the State, except by bill IN Cnancefy
Charging certain facts, then not known 70 exlS'
with sufficient certainty to authorize .ne cnarss
to he ma1e,) for instance, breach o. the WuS
cnnfided to said Graves. as Stale treasurer y
tha ombezzlement, or al least. q culPaoie W'saP.
rl,cat;on Of the funds of the State, or some o'ne
Act endangerng the safety Of the State funos' ant
nravino for writ of injunction to restrain 'n'
lotion If said Treasurer, and the appointmen. 3
raceiver 10 take charge and custody OF the PuDi'
G,nds: although the State Treasurer mlgn. y
nrosecnled criminally for misdemeanor 10 omce
= even the crime Of sembezzle ment. ana cOnseS
81 81, such prosecution and conviction ~ouH
-, ,ernove him from Office, nor the iunds OF w
S,s,s from his control. Upon full investlga.lo
&C ne facts, IS then known TO exists. ana .hs e.
80 r;n0 al The transaction, was c0nsiralnos ~
..,;II;ngIu. 10 come 10 the same conclusion ~ "
nv psedecessor, as made knownsto me Legl IS