Daily union and American. [volume] (Nashville, Tenn.) 1865-1866, 1866-03-31
especially,
W. MATT. BRowN, Mayor.

To THE MAYOR AND FINANCE COMMITTEE OF THE
Cry oF ACCOMPLISHMENTS You have re-
quested 90 give you our opinion professionally.
whether the Corporation of Nashville has the
right TO collect from delinquent tax payers the ar
of taxes for the last three or four ears We
understand from you that many of our largest
property holders have failed TO pay their taxes for
those years and now insist that they ought not TO
beTequired TO pay them, because the property upon
which the taxes are assessed was in whole or in
part, during all or a portion of the period in the
possession and occupancy Of the military authori-
ties of the United States and has yielded to the tax
payers no Income HOu admit of the existence
among these of eases of great hardship which
strongly appeal 20 yOar sympathies, but you con-
slider that all of our citizens have suffered more or
less from the same calse. and that even handed
justice only be attained by prOpOrtoning the
burdens 60 the losses 10 each indiv idual case-an
utterly hopeless task. Besides as we understand,
the amount of these taxes is absolutely required
10 enable you 10 carry on the municipal govern
ment, and comply with contracts already entered
into IN the discharge of your duties, and that if
these taxes cannot be collected, the same amount
must be raised by new leyies. You have de-
tenined therefore, 10 be governed by the law,
and only wish to know whatit is.
We have carefully examined the question, and
are of the opinion that the corporation has the
right TO collect the arrears of taxes for those
years. A tax imposed according TO its charter by
a municipal corporation becomes a debt from the
citizen to the corporation. The amount Of the
tax depends ON the value of the property when
'the assessment is made without reference to
whether II produces income or not. and the right
60 collect the tax is independent Of the non
use of the property or OF subsequent events The
corporation has nothing TO do with the owners
management of his property, or with any Of the
casualties incident 60 ownership. The fact that
property has not yield ed an income, although the
owner may have had every reason TO suppose it
would, is assuredly no legal ground for Resisting
the collection Of taxes. Neither is the destruction
of the property by fire. or its rightful seizure by
the Government, or its Illegal seizure in any way
whatsoever. Even If the corporation were bound
10 protect the property from the particular act
its failure TO do so might give an independent
right Of action TO the owner for redress, but
would be no defense against the payment of taxes
Besides, il is most ObN iOus that the protection of
property ifom use by the government is part
of the dut. of n corporation. The United States
is entitled TO take the property Of the citizen for
public use, while the citizen is the other hand,
entitled 90 Just compensation for such property.
The city Of Nashville, in its corporate capacity,
has nothing 70 do with the adjustment Of the rela-
tive rights of its citizens and the General Govern
ment Whatever effect. therefore any of the
events Of the last few years might have. upon nm
application to be relieved a matter of favor, we
are clearly Of opinion that they can have none
upon the legal liability Of the tax paper. Re-
specially, W. II, COOPER,
JORDAN Stokes.
EDWARD ii. EAST.
NASHVILLE, March 20. 1866.