The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1866-03-30
". mATr. BRows, Mayor.


10 the AiTQOT ana EutQlcc NOatAttlttf ~ me IN OF
Nashville:
GESrLrNEs-You have ted US to give YOU
our opinion professionally, whether the Corpors-
ton Of Nashville has the night to collect from de-
lirqnent tax payers the arrears Of taxes for the last
three or four years. We understand from you thu /
many Of our largest property holders have failed
TO pay their taxes for nose years, snd now insist
that they ought not to be required to pay them, be-
cause the property upon which the taxes are as
sessed was, in whole orr part, during sill or q por-
ton Of the period, in the possession and occupancy
Of the military authorities Of the United States, aud
has yielded 20 the tax payers no income, You sd
init the existence among these Of cases Of grt at
hardship which strongly appeal TO your sympa-
thies, but you consider that all our citizens have
suffered more or less from the same cause, and
thsf even hsnded justice can only be attained by
proportonsng the burdens to the losses in each in
d, idual case-sn utterly hopeless task. Besides,
as w understand, tLe amount Of these taxes is alb
solutely required to enable you 70 carry on the
municipal government, and comply with contracts
already entered into in discharge of your duties,
and that these taxes cannot be collected, the same
amount must be raised BY new levies, You have
determined, therefore, 10 be governed BY the Law,
snd only wish 10 know Whist It's.
We have care ully examined the question, and
are Of the opinion thst the Incorporation has the right
TO collect the arrears Of taxes for those years. A
tax imposed according 70 its charter by a municipal
corporation becomes adebt from the citizen 70 the
corporation. The amount Of the tax depends on
the value cf the property when the assessment is
made. without reference 10 whether it produces in.
come ornot, snd ths night 10 collect the tax is in
dependent Of the use OF on-us Of the properly,
or Of subsequent events. The corporation has
nothing TO do with tie owners management Of his
property, or with any Of the casualties incident 20
ownership. The fact that property has not Welded
an income, although the owner may have had every
reason to suppose It would, il assuredly no legal
ground for r~esisting the collection Of taxes. Meth
or is the destruction Of the property by IRE, or its
rightful seiz ire by the Government, or its illegal
seizure in any way whatsoever. Even if the corcorA-
ton we're bound 70 protect the property from the
particular act, is failure 10 do so might give sn in.
dependent right Of a-ton 10 the owner for redress,
but would be no defense against the payment OF
taxes. Besides, il Is most obvious that the pre- tee
ton Of property from use by the Government is no
part Of the duty OF a corporation. The United
Ststesis entitled to take the properly OF thu citizen
for public use, while the ciuzen Is, on the other
hand, entitled 70 Just compensation for such pro-
perty. The city Of Nashville, in is corporate csps-
city, has nothing 70 do with the adjustment Of the
relative nights Of its citizens and the General Gov
eminent. Whatever effect therefore, any Of the
events OF the lsstfew years might have, uron 40 ap.
plicstiOn TO be relieved as 2 matter OF hvor. We are
clearly Of opinion thst they can have none upon
the legal liability Of the tan psYer.
Respectfully,
W. F. CooPER.
JOapAS SroErs