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

ties, for the sole purpose Of advertising The lands
liable TO be sold for taxes. From these presses
weekly sheet or hand bil has been issued Of
very limited circulation, containing frequently a
separate description Of every half quarter section
Of land thereby deprivng the land owner Of all Of
the benefits Of an advertisement Of his lands, and
at the same time subjecting him TO an enormous
expense, often a thousand per cent. on the amount
Of taxes due the Stale. The lands advertised in
these hand bills have been generally bid of either
in the name Of the State by the tax collector. or
10 the name Of some plant tool, for the benefit Of
he parties to the fraud; the people have in this
manner been made TO pay uRjustly large sums Of
money in addition TO their tax, the State has been
plundsred Of her revenues and made to become
the purchaser Of large bodies Of lands with very
doubtful TILE thereto. / entertain serious doubts
whether purchasers Of land at sales made under
the present revenue laws, acquire any title to the
lands purchased under such sales, even il the
lands are regularly advertised IN public news
paper which has a general circulation as a public
journal. | am well satisfied that the purchaser
does not acquire title to the lands sold for taxes
under the revenue law where the land is not ad
vertised for sale 10 a newspaper but IN lieu there
Of is advertised in one Of these little fraudulent
eubgAag HQNgi AeA AhNt Neo9 AAIa uNN WHICH
has neither subscribers nor circulation. An I'D.
verlisement Of lands for sale in such a sheet is not
compliance with the law of the State on that
subject, but is in my opinion a fraud both on the
revenue law of the Stale, as well as on the tax
payers. am informed that combinations have
taken place 10 two or three counties Of the State
between The tax collectors and the propHetOrs Of
some Of the short lived sheets (which spring up al
the season of Tie year when lands are subject to
be advertised for sale for taxes, and become exS
linct when that public service passes over.) In
such combinations II is understood that such tax
collector and such pTopretors are copaStners, and
have loiAl interest in the advertisement or in the
money received therefor. | am happy for the
honor Of the tax collectors 10 be able 10 say how
ever, mat these combinations are Of rare occur
rence. One fragrant instance | viii mention,
which was brought 70 my consideration by the
Auditor o Public Accounts. This is the collec-
tor Of Rankin county, who is supposed to be com.
bined wlh, or 10 copartnefshp with the proprietor
Of one Of these short-lved lraudulentlY gotten up
sheets or hand bills for the purpose only Of ad-
verlising lands Cor sale. This collector collected
the State tax due from the citizens Of Rankin
county, and instead Of settling hs account with
the Auditor Of Public Accounts, Rs required by
law, and paying the amount Of taxes collected INTO
The Stale Treasury, in violation Of the law Of Tie
State aud The express instruction Of the Auditor,
he embezzled as ! am informed, the greater por-
ton Of lbe State taxes so collected, and paid over
the same 20 the proprietor Of this fraudulent sheet
on a pretended liability for advertising lands for
sale for State taxes. The State has as yet been
less The sufferer on account Of such oulrages than
the tax payers, as the Auditor Of Public Accounts
has with my appreciation refused to cOunenance
such palpable and outrageous frauds as ! esteem
them to be. II is probable however, that these
harpies may attempt to reach the treasury through
4 the medium Of the Legislature. The connection
of the State in the collection Of the revenue with
the press Ia any opinion Is attended with many
4 other inconveHiences than those above enumera-
4 ted. For instance il causes the State TO be
great land proprietor by doubtful title in amount
greatly beyond what il would if such connection
4 did not exist. The fact OF the State being such
land proprietor and the fact that such lands are
subject TO redemption, will augment the duties Of
The Auditor of Public Accounts, (nOw too bur
lhensome for any one man 20 perloTm) perhaps
ten fold, and would make it indispensably Leces.
safy for the performances Of the duties Of that Of
fee, to create additional officers in the AUDITORS
/ department al heavy expense for such addition
al officers, without any equivalent to the State for
such additional expense. Under ell these cir
eumslancss, suggest for your consideration,
whether the Legislature is not under the most
imperative obligation 70 dissolve al possible con.
neciion in the collection Of the revenue, between
the stale and public press. do therefore rec,
ommend a repeal Of 50 much Of the revenue law
as requires lands sold for the payment Of the tax
es due thereon 10 be advertised in a newspaper.
! know Of no inconvenience or loss which would
accrue either to The stale or TO che Tax payer BY
such repeal; when on the other hand am fully
satisfied that an immense saving will be made 10
both Should il be deemed necessary 10 adver-
tse lands for sale FOR the payment Of the lax due
thereon, suggest whether an advertisement pos.
ted on The door Of the court house Of the county
/, two or three other public places in the county
, would not have as much utility, be as effective
and as beneficial to the parties concerned as the
insertion Of such ads ertlsement in public news
= paper and much more so than by publication IN
, sheet issued for that purpose alone and which
! has neither circulation nor subscribers. ! am
0 inclined TO the opinion and respectfully recon-
{ mend the same 10 The consideration the Leg
islalure that the judgement Of court Of record OF
: competent jurisdiction is necessary 70 ensure a
J perfect tile 10 real estate sold for taxes. there's
fore suggest for the serious consideration Of the
9 Legislature the propriety Of creating by law a
= special statutory lien in favor Of the state on all
real estate subject TO taxation, to lake effect from
o the commencement Of the fiscal ysar, such lien
to have preference over any and all loiher liens
on such real esate. Il is possible that such len
exists under the present law, yet doubts Of such
L being the case may in my opinion be well enter
9 tanned. suggest the pTOpTely Of amending The
3 revenue law, so that definite day shall be pre-
scnbod, on or before which, ell taxes on real es'
! tate shall be paid to the tax collectors upoE
default Of payment Of the taxes on any real estate
y 70 renor stnterneut OF such delinauent real az.