The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1866-03-29
AEiH AarettisEmEnts.
MAYORS oFFIoE,

MAYORS OFFICE. I
NASHVILLE, March q, 1850. J
Owing 70 he great dissatisfaction exis ing IN the
rninds Of Eaoy property holders relative 70 the
pigment Of certain corporation taxes, levied Tor tne
ptst three o. four years, and N seine cases the ahi-
Is Of the cofporsfon to collect such taxes having
bean questioned, the opinion herewith has been
excited and obtained from three able sttorneJs.
with q view &c tbs satisfaction of al who may TEN
terested. Very respectfully
". Mari. BaoEs, Mayor.
70 he Mayor and Faaaee c5nmittss q ne Oy q
Eazkg5lss
eESTIEmRs-You hsYe reque' ted as 70 & We you
our opinion professionally, whether The Corpora
ton Of Nashville mas the right TO collect from de-
lnqnentt tax Tsyers the arrears Of tsxss FOR the last
| three or four years. We understand from you tbs
! many Of our largest property holders have failed
20 pey their taxes for those years, fnd nov insist
tha. they ough. rot TO be required to p1y them, be-
cause the property upon which the taxes are as
sessed was, in whole grin part, during all OF 3 por-
/ ton Of the period. in the possession and occupancy
OF the military authorities Of the United States, and
has yelled 70 the tax payers no income. You sd
NIT the existence among these Of cases Of great
hardship which strongly appeal 10 your sympa-
thies, but you consider that all our citizens have
suffered more OF less from the same ea1se, and
thst even justice can only be attained by
proportioning the burdens ton losses in each in
di,idnal ease-an utterly hopeless task Besides,
as we understand, the amount Of these taxes is alb
solutely required to enable you TO carry on the
ALLHlAE@ ~ @4~~@
! already entered into in discharge of your duties,
and thatif these taxes cannot be collected. the came
amount must be raised BY new levies, You have
determined, therefore. 70 be governed by the law
and only wish TO know whst it's.
We have carefully examined the question, and
are Of the opinion thst the corporation has the right
to collect the arrears of taxes for those years. a
tax imposed according TO it charter by a municipal
| corporation becomes q debt from the citizen to the
corporation Tn amount Of the TAX d ponds on
the value of the property when the assessment Is
made, without reference 10 whether il produces in
come or not, and the right TO collect the tax is inr
dependent OF tbs use or non-use OF tbs properly
OF Of subsequent events. The corporation has
| nofhingto do with TIE owners management Of ms
property, or with any Of the casualties incidezt TO
ownership. 1he fact that property has not yielded
an income, although the owner may have hsdevePy
reason TO supp0se il would. is assuredly no legal
ground for resisting the collection Of taxes. Meth
or is the destruction Of the property by ire, or il
rightful seiz1r by the Government, or its illegal
seizure in any way whatsoever. Even If the corpOTa
ton were bound 70 protect the property rom the
particular act, its failure 70 do so might give an in.
dependent right OF a.tion to the owner for redress,
but would be no dsiense against the payment o.
taxes. Besides, j. : most obvious that the pretec'
ton Of property from ne by the Government is nc
part Of the duty Of = corporation. The United
States is entitled to take the proper y OF the citizen
for public use, While the eiusen Is, on the othel
hand, entitled to Just compensation for such pro.
perry. The city Of Nashville, in its corporate capa.
city, has nothing to DO with the adjustment Of the
relative rights Of its citizens and the General Gov.
eminent. Whatever effect, therefore, any Of the
events Of the last few years might have, upon an aD
plieation to be relieved as q matter Of favor, We ar
Clesrly Of opinion that they can have none upoI
the legal liability Of the tax payer.
Respectfully,
W. F. COOPER.
JosDAN SToKEs.
EDWARD II. EAST.
Nashville, March 90, 1866. imai2S-S