Daily union and American. [volume] (Nashville, Tenn.) 1865-1866, 1866-03-27

w. MATT. DkONNt AlafOE.
To THE MAYOR AND FINANCE COMMIT
TEE or THE CITY OF NAsHvILLE,-GENTN:
You have requested us TO give you our
opinion professionally, whether the Corpor-
alton of Nashville has the right TO collect
from delinquent tax payers the arrears of
taxes for the last three or four years. 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 be required 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
authorities Of the United States, and has
yielded TO the tax payers no income. You
admit the existence among these of cases of
great hardship which strongly appeal TO your
sympathies, but you consider that all Of our
citizens have suffered more or less from the
same cause, and that even-handed justice can
only be attained by proportioning burdens
TO the losses in each individual case--an ut
terly hopeless task. Besides, as we under
stand, the amount of these taxes is absolute
ly required TO enable you TO carry on the
municipal government and comply with
contracts already entered into in discharge
Of your duties, and that ifthese taxes cannot
be collected, the same amount must be raised
by new levies You have determined, there
fore to be governed by the law, and only
wish TO know what il 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 be-
comes debt from the citizen to the corpo-
ration. The amount Of the tax depends ON
the value of the property when the assess
ment is made, without reference to whether
it produces income or not, and the right to
collect the tax is independent of the use or
non-use of the property; or Of subsequent
events. The corporation has nothing TO do
with the owners management of his proper
ty, or with any of the casualties incident to
ownership. The fact that property has not
yielded an income, although the owner may
have had every reason to suppose 1t would,
is assuredly no legal ground for resisting the
collection Of taxes. Neither is the destruc-
ton 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 to protect the pro-
perry from the particular act, Its failure TO
do so might give an independent right of ac-
ton to the owner for redress, but would be
no defense against the payment Of taxes
Besides, il is most obvious that the protec-
ton of property from use by the government
is no part Of the duty Of a corporation. The
United States is entitled 10 take the property
of the citizen for public use, while the citi-
zen is, ON the other hand, entitled to just
compensation for such property. The city
Of Nashvilleein its corporate capacity, has
nothing 10 do with the adjustment of the
relative rights Of its citizens and the Gener-
al Government. Whatever effect, therefore,
any of the events of the last few years might
have, upon an application to be relieved as
a matter of favor, we are clearly of opinion
that they can have none upon the legal liza
bility Of the tax payer. Respectfully,
w. +. COOPER,
JORDAN Stokes,
i. II. EAST.
NASHVILLE, March 90 1866.