Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1863-04-08
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Hon A. J. Gillespie, Audiinrs
SIR You call my attention to the act Of De-
eembar %, 1861 entitled An act to extend the
time for the collection of the taxes Of the cur
rent hscsi year" snd also 70 the act Of tho Doth
January, 1862, entitled can act 20 extend the
time for The payment of the taxes in the Office
OF the auditor Of public accounts by persons
owning property in counties I'm which they do
not resids.' Yon inform me that ths tax col
leetoTs throughout the State are proceeding upon
the idea that said aes continue ia force and
were not limited 90 their operstion to the fiscal
year IN progress at the dates Of their passage
You request from me an official opinion on the
point.
Nothing could be more erroneous than the
idea a5ove referred to. am at a loss. TO con
eelTe how any one who has read these acts could
misunderstood them, They afor3 40 possible
ground for such construction. They are "a
stnetive in their terms, and exclude su doub.
that they were intended to operate only during
the current hscsl year. That fiscal yesr. as
regulated by law, bezsn on the Ist day Of May
p-ecsting the passage Of those acts The then
existing emergency alone was provided for
Ihe tact that the same emergency continues
dees dot alter the case, or vary the construction
OF the acts, when The Legislature have not Sc
provided They have nowhere said that those
acts shall continue In fofca during the war. On
1t is an act TO extend the tims for the collection
OF the taxes of the current fiscal year The
body OF It Is not less explicit VIZ that the time
for the collection Of the State aud county taxes
Tor the fiscal year, commencing on the first
day OF May last. be and the same is hereby sx-
tended as follows" etc After providing for a
corresponding time for paying into the State
treasury the taxes 70 be collected during that
year, it then declares that IS al laws then in
force, regulating the collection Of taxes, should
continue IN force, except 50 far IS the same are
altered BY tbs act, etc. The second act, ex-
tending toe TINS for payment Of taxes Ia the
AUDITORS Office by nOu-rs5ident5, is equally !
clear It's language Is, that ihs time allowed !
oy law 70 persons owning property in counties
IN which thay do not reside within which they |
may psy taxes on such property in the Office of /
The auditor OF public accounts, be, ard the same
IS hereby extended to the first Monday Ia Nav /
next, and that the taxes SHAH bs paid In said |
o1hce By such persons pursuant % the terms /
and conditions prescribed IN chapter 9. section /
e1iioie 81, Of the revised code, any law to the
contrary notwithstanding, and the auiit5r shall /
transmit 70 the several collectors a list Of such
payments By th5 titst day Of June following" /
The two acts relate to the same subject mat |
.er-the one to the collection Of the taxes by the
iheriG, the other By the sudit0r They are 10 be |
construed together. They srs perfectly consist |
INT Neither can be extended beyond the cur
rent fiscal year in progress when they were /
passed, to wit th8 fiscal ysar which began on |
IN the lst day of May, 1861.
Very respectfully, yours,
7. j. WHARTON.
Attorney General