Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1843-04-25

he neglect H. Of fine no, less than twenty nor more
then oac hundred dollars See session acts of 1910 anc
! ISL, pages 10 and 10, secton "A of the Collection
law By he same spction il is further provided
hat i The Comt'sslonrr shull fail IN his duty, al
shall be lawful ard It IS the duty OF the person
omitted, Ia render before the Commissioner. or tho
Clerk al he county, upon OATH list of his taxable
property, IN or before the Isl day Of Sepenber in
any gear in which lie ongIi 10 have been called on
by tie commissioner" Thus does legislation very
satisfactorily secure he tax payer from all injury
arising from The omission or designed NEGLECT bv ,le
commissioner in his duty, and still further nroyinr
that TO constitute an assessment, as designed BY the
Constitution, The commissioners books or scme
other like evidence, should exist and contain The
property assessed with the tax AS this is not done
III the OF those no pny license tax and cannot
the nature OF things he done, then i, not an as
s,ssed tar, ard the peysL CT b.s,ows no rirht o.
aGllrag', although thc person horsc.kecprr and
bead 81 family. Ia thr con!esicd election ii JOHN
&. Gibson IN me year ls3l sse Journal Of 1880 ana
1851, rag" ~! 9th resolg;iun and PAGE 100 ll;h resn
luton, there appears In We been no difficulty on hi.
question 10 determine il Jeies or Billiard he'd the
necessary qualification Of voting evidence was t,kcn
that they were not assessed with any part Of the reve-
nue. o.! the Commonwealth and WHICH evidence cople
only be derived by reference 10 the commiss;crrr
books-so, leo, IN The of the contested election
of Archibald X Harwood, in 1893 [See journal q
1882 and 1888 page 49, l2!h resolution The commits
soner BOOKS are relied TO provo or disprove an az
ScSSWcRt-ahu throughout every other CONTEXT. Iht
books have been rescred Ia as The only
source from whence is derived proof Of the existence
or non existence OF Tn assessment See also the case
of The contested election Of Henry l.. Hopkins-Jour
rsi OF I7oo anu 1907, pages 10 and l7-Iesolutons
d. and 90
These resolutions apply To the vn.es of Nathaniel
Anderson ana Edward a. kiaxey, and still further
prove, that appeals are uniformly and conss,o nly
made to The commissioners books establish the az
scssmcni.
And Firth nd S
tested election IRON Marshall county, l539-4O, Doc
No II, Resolution IA, the question is directly ds cded
sin relation To tho OF the SAID :" ani Clarke
Frederick Sm!th and James Parks IL appears Jy their
oar dpos,eas, that they had been hon=ekeepers md
beads vi families, III The county Of iorshal mere than
twelve months preceding The election raj Gcta ASSESSED
with part OF The revenue OF The Common salih for
the yea. 1888, ard paid Tic same before voting BY
reference 10 the property book OF the said COUNTY faf
ho year ISIS, It appears that neither the said Clarke,
Smi,h nor Parks were assessed with anv part Of the
revenue for that year.
"RtSoircd, thnrciore, That the of the said Vim
Cake Frederick Smith, and James Parks, Illegal
on page 81, the resolution is s'cnilcm.:cd in b. the
II ousr Stme Document, page e. Resolution "a
Again-ln Journal i0-i l-coniesi.d election, Bath
county Doe. ll-Roger Hrcknans vote. lie was u
housekceper and head 81 family; had paid a part OF
the revenue for the year 1852 before he voted but
was not assessed ioT that year; his property upon
which he had paid The above, having heeu
assessed IN the name 81 ks iatl,c. Decided illegal
| IT. page 81, on ayes and Now, this authority
IS decisive OF the question. For, ii man, though
housekcrper and head OF family cannot vote, al
though the property has been assessed and The tax
pa!G because II was not assessed his own, but IN his
| fathers name, how can vote, whose property
as been listed By the Commissioner and asses
sedand who, in the face Of the other provisions OF
tie law comes Forward ~ pay 20 the Auditor, on pro
pe7;y which has never been assessed 4. all
Ia the session Of -3i and lS.il when the Wings
had the ascendancy in the Hou.e of Dale gates, the
question 10 he right Of those paying license tax
10 vote, directly up, and the committee made q
report, from which tie following extracts are TAKEN:
"Jonn Mark being sworn SAID, that he is 4 house.
keeper. and head If family, and has been for more
han fourteen years prior 10 the last e!ccton-tGt he
has regularly paid portion Of the revenue, IL
censed tavern keeper during The same time ihis
voic decided Illegal by tie conmitice-(See page
10 of the Journal!
Isaiah Cooper, being affirmed saith, that he has
been houseAesper aud head oi family for twelve
months preceding the election, and ,a,G part o, the
!ic.caae of tie Commonwealth for he year 1888, be
49,, sum .! twenty dollars, as !icers- Tor the
keeping retail store IN the town of Nheeug." This
vote was also declared Illegal Big the Committee, be.
cause although tax had been paid, yet had been
assessed -(See same page Of the journal
flames Stevens beng first sworn, saith, that he is
house per and head of family, and he'd been for
more .lan twelve months before the electionthat he
paid part CT the revenue FOR the year le33-viz
twenty dollars for merchants license THIS vote
was on the ground rejected, because the voter
had not been assessed with part Of the revcnue.
fSee sane page the Journal In ike manner, and
Tor the same reasons, the votes Of James Hamilton.
JeGekah L. Curtis, John B!ancy, Aaron Luce, and
Matthew Warren, were rejected.
This vas done The contested election between Par
rot. ana NC C,nre--,he decision q; The committee
these paints not acted on by the House, as the case
went ion other grounds But who that committee?
Thomas Marshall a Wig from FauguieT the chair
cd I,tr and
integrity With him associated Jones OF Pende-
ton (iVhjp3 Wehered (Whig;) Carroll, (Democ!a,;)
Epes, (Whis3 Ayant, (Dcmocrat) liawes, (Wh'gQ
| h hampton (Democra;) Saunders, ('fhig) Scervani,
(Wh;r3 Waits Of Giles, (Dcmocra.D Suead, (Demo.
crn;;} Cline, (Denoctat) and Harley, (D-mocrat) =
/ Nith a Committee divided equally between the two
political parties report ishy them made, establishing
i,lc fore going propositions, between two gentlemen
agreeing in political sentiments.
/ There is. however, another class, who, i: s said,
uoy claim 20 pay their ard vote, and who IT,
,-e that the commissioner fa,ird last yer 10 lis! their
1rcper,y nd a.=ess The tax. Can such persons nnw
paw Their taxes and correct this error OF The conlms
eoner surprising II 10 exist: The legislation on this
subject is too clear 10 admit OF doubt. See pages -
and l6 Of the Collection law The ac!s Of 1910 and
1911 section A.. By this section, the omitted per-
son from the commissioners books can nj any time
b,foye the Is; Of September in the year in which he
QUO h, 10 have been called by the ssIoner,
dor 10 The commissioner clerk OF the county, on oath
4 u
but loo late 10 be placed the lists of The current year.
the clerk of the county "to receive the tax assessed
and due thereon, and grant receipts therefor "Ahc,
n IKE manner any person no have been T'tHTn
ri deineutn for the preceding year, shall have the
right 10 pay such delinquent taxes n'ie c!e'a es atoe-
said II vii, he seen, that those whom lie commis
sorer o,na can correct snch fore the la CT
Scp;euber in lie year in which the error occurred, by
msl;nr oath sc hrt the OMISSION cannot nc cor
,oc,.d .fte-Hards The time is prescribed and limited
hy law The let ccnno; be made; nor can ne pay ms
taxes 10 the clerk, for he is not returned delinquent
and could not be until he placed on the oonmiS
soner's books
Nor ha, he .7Dditor any authority TO receive such
t,xcs By the latter part of The 9ist section OF The
l,s, law referred TO- page - Of the acts Ct loio and
s1I il is prcydcd, ''And after the Court shall nave
car,ied any such list of nsolvens, it shall not %
l.;I for the sheriff Collector TO collect or re-
ceiye any tax contained IN such lIs but the same
,na~ NJ any time be paid into the public Treasury
no III. nerson charged herewith &c In the Part'
,,.r crsc under consideration the party Is charged
with no TAR, and is not therefore returned dehn2nent
md The Auditor has legal authority to receive the
ha dt,a In