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


Of the court al the first term after filing Of Inc
statement and after the tax shall become payable.
to render judgement cOndemning such lands 10
The satisfaction Of the taxes and cost due thereon,
and providing that the same be sold for the pay.
mont Of such taxes and cost; that an order Of
sale shall issue on such judgement by the clerk
Of such court. The fees which the clerk shall
have for receiving and fling The statement and
entering up the judgement and issuing the order
Of sale, the fees which the sheriff or tax collee.
tor (as the law may deseribe) 10 whom the order
Of sale may be directed shall receive for selling
and conveying such delinquent lands 10 the pur.
chaser thereof, and the particular day Of the week
and month on which the sale shall be made should
be specified BY law; the sale should be made up.
on ten days notice posted upon the court house
door Of the county, Such law should constitute
such judgement and sale, and the deed Of the
officer to whom the order Of sale may directed, a
good, perfect and indefeasbe title in the purcha-
ser at such sale, against oil and every person or
persons, claim or claims whatsoever. The law
itself should be deemed full notice ofthe proceed
ings to the owner Of the lands whether known or
unknown. Such 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, and
would Justify individuals in oil 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 Of
the delinquent lands in a county might be con-
tanned 10 one statement and report, condemned
and ordered for sale in one judgement and sold
by virtue OF one execution or order Of sale. 10
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
month Of Mach or April; this would enable the
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 Ss0,000I Trans
actions have occurred, since your last session,
which have fully tested the ineficiency Of the ex>
istinp law relating to the Treasury Department.
This subject was (orcibly brought TO your consid-
Grafton at your last session, in the message of my
predecessor. The defalcation Of r. S. Graves
tho late State Treasurer, makes 1t my duty 10 i'm.
press this subject again on your most serious coma
70 suggest 10 you the indisPeusa-
bic necessity Of passing such laws, as ia your wis
dom you may deem authorized by the consliIu,
ton to remedy the evils and to protect the Fevo-
nue. and effects Of the State from similar LOSSES.
= The legal investigations which have taken
place, relating 10 the delalcaton OF Graves, have
given rise to questions which, if not novel in char
acter, are Of vital importance TO the State. II has
been supposed by some persons, not a few 10
number OF in responsibility that, the Executive,
by the existing laws Of the Stale, has control
(nrobably supreme or unlimited cOntrol) over the
State Treasurer, the State Treasury, and the
public funds Of the State. Indeed, such prOVi-
sions Gin substance) have been held by some Of
the highest Judicial functiOnares in the Stale, and
for whose opinion OH many subjects, | entertain
the highest respect. have, however, yet TO be
convinced Of the correctness Of these alarming
doctrines. On the 9th Of October, 1912, the late
Treasurer, R. s. Graves, received from the
Treasurer Of the United States Sl442l4 81
100, being The first lnstanent OF the Two per cent.
fund. This money was received into the State
Treasury wlihoW any warrant or certificate from
the Auditor. OF this fact, l had no notice, until
some considerable time had elapsed; as soon as
the circumstances were made known 10 me, iell
il my duty, as the Executive Of the State, serious
ly 10 Investigate the powers Of the Executive, by
the law Of this State, as connected with, and over
the Stale Treasurer, and the effects of the State
ia the State Treasury, l 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 10 the public. Upon full in.
Veslgalion 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 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 impeachmenl--lhat the Exec
utve Of lhe State had the naked power to superin.
tend the Treasures office; and see that be dis
charged bis duties, aad in default thereof 10 order
suit on bis bond. No power is vested with the
Executive to suspend the Treasurer from The du'
ties Of bis Office even temporarily, OF to arrest
or remove the funds Of the State from his custo
dy, or from the Treasury Office. Indeed wal
Of opinion that there was no process OF proceed
ings known 10 the law either civil or criminal, b.
which The Executive could disPOssess the Slal'
Treasurer Of the custody Of the public funds anC
effects Of the State, except by bill in Chancefy
charging certain facts, Then not known 10 exis
with sufficient certainty 10 authorize the charge
10 be made,) for instance, breach Of the trus
con6ded 10 said Graves, az Stale Treasurer, b
the ombezzlemeni, or al least, a culpabe misap
pheation of The funds Of the State, OF some Olhe
act endangenng the safety Of the State funds, au'
praying Cor writ Of injunction to restrain ih
action Of said Treasurer, and The appointment Q
receiver 10 take charge and custody ithe Publi
funds: although The State Treasurer might b
prosecuted cFiminsly for misdemeanor IN Ofhee
or even the crime Of embezzlemeni, and convic
ted, vet such prosecution and conviction Soub
not remove him from Office, nor the funds OF IN
State from his control. Upon foil investigation
l 80 49,, =. H., Enousn N awiafa and the la