Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1862-10-10
more tban fortv oountes in the Slate from ali the

more than forty counties in the State from all tbs
benefits conferred by the act.
The poSrponement by the auditor of the PTt
| rata distribution has been occasioned by th'
| causes named-the failure by the boards of po
| lico to send in the lists of volunteers, and BY
/ the tax collectors in some of the counties to set
| tle-as those lists are the only basis and guide
Of the distribution. And now, if all the lists
and settlements were completed, the time has
expired, within which the auditor IS authorized
/ TO make the distribution.
THIS I should advise him to consider rather
as directory, and to proceed with the disniba-
/ ton
But the diff ulty does net end hare.
l. he should determine to sdopt the rolls in the
sfjutEnE-gonsral's Office, IS containing true lists
Of the volunteers from each county, at once
another oUlty sr sss from 'hs fact that he has
not been furnished by the clerks of the boards Of
police with the lists of the insolvent tax payers
in many OF the counties, and could not therefore
know what allowance t. make on that account
10 vieW of all the Ci cumstances of Ihs case,
would advise that the distribution be postponed
tor brief time, and in the interim that the de-
lindneat boards of D lice, and tax collectors be
uTg d 80 take immediate action in the removal
Of the ticulIies which prevent distribution at
this time
L is very probable, that the same cause which
Jas 0ptf AkbQ SOME fufttlo8 ~ uldAn AiAo hbCi
of 5h bounty Of she sct most seriously felt, q
ailude 70 she presence sad lhs depredstions Of
the enemy }. has produced ths very dei Quen-
cies which now em6srTsss the auditor in making
3 distribution OF the fand. The necessities of
ihe destitute families are most urgent in the very
counties whose officers are delinquent in the par
riculsTs named. l acknowledge the hesitation
| " 'uii feel ia advising an officer charged with
she execution OF ls" TO go beyond the pro
visions Of that law, or assume the responsibility
of executing il in . mode different from thsl
prescribed in the law itself, when the perform
sucs of il in the mode prescribed had been reD-
dered impossible by the failure Of others to
perform the preliminary duties imposed upon
them Yst, situated as the auditor is, aud 10
iug to the obi CT Of the law, after every means
had failed in making the distribution in the man,
ner described, would adopt the most convenient
and equitable mode of securing to the destitute
fsmiiiss OF the volunteers the benefit of the just
aud humane bounty Of the legislature. l would,
in zoe last resort. adopt the rolls in the sd
jutant- generals ofics, and either deduct from
lnsolVencies according 20 the amount al
lowed by the poles courts last year, or charge
tie Ehsnh5 with ths Who'll tax lists fIr their
failure to furnish ths Off . with allowances made
ny the polics courts. The general isH makes it
the duty Of the boards OF polies TO meet on the
d Monday in May, in every year, TO act upon
rhe report Of insOlEencies TO be made by the
collectors and provides that, if they tail to meet
81 tha. time, or within ten days thereafter. the
collector shall present said report 30 the presi-
dent Of said board, who shall examine the same
and make such allowances as may be authorized
by law.
There is 10 difficulty at all in ascertaining the
ini,atioH Of the act If by reason of the causes
IOentuued, it has become impossible to execute
it in the manner prescribed; and after the leeis
laturs did not aud could not anticipate the diff
culties which have occurred to prevent its exc
cution in that manner, the import ADee Of the law
would bs an apology for executing it in the most
practicable mode.
rue burden of the tax has been patiently
borne and promptly paid by the citizens. for the
= ,od Of the cau'e to wkich it is dsdics ed by the
act Il will not do then to deprive the indigent
families Of the vOlunteeTs-fOr whom it was in
isnded-of the benefits conferred by it, because
be fund cannot be distributed to the counties in
.he appointed mods.
The questions submitted to me have presented
20 many difficulties l have been unable 80 an
swer th-m satisfactorily with more breVity.
Very respectfully yours,
I. j. WHARTON,
Attorney General