Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1862-10-10

titute fam lies Of volunteers in this State'' snt
which have delayed the distribution OF the funt
by the auditor, 70 the various counties hsv,
submitted the whole subject to the attorney
general. I herein inciose his opinion, whIcl
you will please publish as an answer to all com
municstiOns 70 the auditor and myself in refer
ence to said act Very respectfully,
JoHN J. PETTUs.
THE ATTORNEY GENERALS oPISIoN
ATroRSHY GENEaALs OFT.CE.l
JACKSON, Miss, October 4, ls6.. !
Honorab e,Jo J Pstrus, Governor, etc.
My attention has been csll-d, ny yourself snd
th- auditor, TO the act OF the l6 h of D-c-mb~r
1861 entitled an act to create a fund for the
! SUI port Of destitute families of volunteers in
tais Sg'ts. and for other purposes in IN
formed that the sheTiffs in several counties have
Up 70 this time, failed 20 make settlements with
the auditor of the tax collected by them, persu.
ant 70 the directions of said aeL l also learn
from the auditor thst he is clnsi sntly and earn
estly pressed 10 make the pro rata distribution
contemplated and provided 10, Ia the lhlTd sec
/ ton Of The law. B1'h he Rsd yOurssi Tedusst
me to furnish fics opinion as 30 the prop, r
and equitable construction Of said sct-regard
| being mad 10 she condition of the country and
/ 90 the failure Of tHe sheriff, in numerous couu-
/ ties, to make settlements with the auditor, owing
20 the presence of the enemy in such foFoe as to
to prevent or a. least 70 delay, the collection Of
said lax.
| There is some ambiguity certainly on the face
of the act. IN one OF Two particulars, it is dir
hcult, If not impossible by the ordinary rules
of construction. 20 reconcile its various DroVis-
ions. These tflculte5 however, apply chi d.
| to the fOTmaiity or ceremony TO b. obseved 10
the execution Of the act The object the tue
intent and meaning 4 the legislature, may be
readily discerned. The fund arising from the
tax imposed by the act was designed for the
support of the destitute families of volunteers
from this S,ste- They s.e tie sele beueGeia
ries. Families Of volunteers who do not stand
in need Of the bounty of tbe Legislature, are no.
provided tor, OF intended to be embraced within
the provisions OF the act. This lis obvious from
the title, the general scope, and the stTct-st
construction of the various sections of the law
TIE LIST section refers specifically, 10 the spDIi
cation of the fund hTisiI from the tsX-viE
- For the support Of dSssitUie families, depen-
dant wholly or ID psrt, upon the volunteers who
are, or msy hereafter be, mustered into the ser
wee of this S ate, OF OF the Confederate States
etc" Il is true that the ID section REQ ouires the
ards Of police to make an enumeration of ell
UOlHnteeTs from the several counties, and send
ceTtifsd list OF them 20 she auditor on or before
the lst day Of March, 1852 Whilst the whole
number furnis he'd by each county is 70 Be thus
sscertained and reported to the auditor-snd
made the basis Of the pro rata distribution
which be is required to make TO the ssVers
counties in the State, yet, a. before remarked,
oily the destitute families Of the volunteers in
each county are TO be the recipients Of the fund
l n-eG not enlarge on this head
There are some other points not so easily dis
posed of. The time fixed by the sct Within
which the lists, showing he number Of volun
te-rs in each county, are 20 be certified "a th-
sud'tor is, ION or before he lst day OF March
1866" " The time sppoin ed for the auditor 20
make the pro rata distribution Of the fUrd is
IN thirty da5s alter settlement with the tax col
lec;ors T." The general law which prescribes the
time Tor ths collection OF State taxes, aud for
settlement Of sane by the steTiffs or collectors
with the sUditOr, aud which apples to aud gov
erIs the collection and settism-ut OF the taxes
Impusrd by this set is, within thirty days alter
tue 6i 81 day of Jgly,'' Of the fiscal year which
bpgan on the FIRST day Of May, 1861. But the
auditor informs ms that the boards Of police
Ia several counties have never sent up the CERT
f lists Of volunteers from their Countless aud
that in seven instances be has not been furnish
ed with the list IF ins0lyent tax payers, so as
70 be able tc determine what allowance 20 make |
to the sheuffs IN those ccuut-s in settling with
them, or in making said pro rata distribution
A most serious difficulty IS thus presented, and
one which cannot be Ubvi0ted by Sny rule OF
construction which can be applied to the -eTms
of the ACT The mode Of proceeding Is very
SIMPLE one, as prescribed by the Legislature
The boards of police are required to ascertain
the names Of all volunteers IN their respective
cOuntirs, aud furnish certified lists therslf to
the auditor on OF before the FIRST day Of Ma en-
The auditor within thirty days after setlle-
meut with the tax collectors, was 20 make
pro rata distribution Of The fund arising from
ghe tax "amung tho several counties IN this
State according to the number Of W uugrer.
furnished By eaeh eOupiy, and c5ruhsd 81 hum
according ~ the provisions Of the secohd Es;-
ton Z" -'Ha second 8 ctiJn has presc bed the
mode in va = th~ Pc!ice courts should proceed
70 make and errtify the lists aforesaid. The
lists furnished within the tiHla prescribed-tO
wit: by the lst Of March, ls62 constitute the
only basis By which be was 10 be governed Ia
determining the share of esca county. Evi-
dently, the legislature proceeded upon the idea
that those charged with the execution Of the
provisions Of the act-vE: the boards of police
and the tax collectors would perto n the duues
imposed upon them in the tins aud mode pre-
-crlbed and thus the sGdituT would fud no diff
Guilty in making the pro rata distribution Uf the
fund. But, as We have from the facts
slated, nos oRly has the time elapsed within
= hich the boards of police and she tax c5lect1rs
we're to perform their duties in the premises. bht
81 o within which the auditor was authorized to
make the distTibu ion In the meantime, thuse
counties EhUss ficers have eFfOTmed their du-
ties strictly, according to the provisions of the
act are urging the auditor 20 dis tribute to them
the portion # said fund to which they nay b.
entitled. Notwithstanding the act has % def
nitely dIed the period within which tins bsETds
OF police, tax collectors aud auditor were TO per-
form the Gulies required Of them jet as il has
lot Gee sred forfeiture Of the ilteress ia said
fand held By those counties whose boards of pc
i5c. .vrS hoea faw aallertorg had failed
fJim toe duties imposed upon them. 1 would be
very reluctant 20 advise such course as would
exclude ths destitute families Of volunteers in
tbOse counties from a jusE participation in the
bensf-s Of tbs act. l. Was certainly no fanlt Of
sheirs that the lists were not certified ard she
settlements made with the suditor as I, quirod
By law II such rule Of construction th0uld
b. adopted more than two-thirds Of the counties
in the State.would be deprived Of any portion Of
said fund, as the lists from only about twenty
counties were certified to the suditor within the
tim, designated.
regard the hjset Of the act 50 praiseworthy
and 90 sacred, that I would advise the auditor 70
assume any measure Of responsibility, in view
Of the unexpected, and therefore unproVided for
difficulties which exist, which would eif-ctuate
the intention Of the legislature would say, if
il is possible to distribute the fund which has
been paid into the treasury, under said act, even
| though the tax collectors In many counti.s have
not settled, and the time has expired within
which they are authorized to settle with the au-
ditor, let 1t be dis ributsd alike to all tho coun-
tes-ss well as those whose tax collectors had not
| settled, az thOse who had Another distribution
could be hereafter made, wh-n the delinquent
/ collectors should SETTLE and then the amount
which was on the frst distribution allotted 10
| those counties whose sbsriffs were in default
could be deducted from, or sdded to the shares to
which those counties might be eni led. By
some such tquitAhle rule as this, the act might
be carried into eif ct, and the bene6eiaries er
the bounty which the legislature has provided.
This course-outside of the provisions Of ths
/ ,rtT v-orflS advise rather than Bee the law