Daily union and American. [volume] (Nashville, Tenn.) 1865-1866, 1866-03-29
respectfully,
w. Mart. ERoWN.

To THE MAYOR AND FINANCE CoMMITTEE OF THE
CRY OF ACCOMPLISHMENTS You have re-
quested US 70 give you our opinion professionally.
whether the Corporation of Nashville has the
right TO collect from delinquent tax payers the
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 OF portion of the period in the
possession and occupancy of the military authOr-
ties of the United States and has yielded to the tax
payers NO income. Nou admit of the existence
among these Of eases Of great hardship which
strongly appeal to your sympathies, but you con-
slider 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 the
burdens TO the losses in each individual ease-an
utterly hopeless task. Besides, as we understand.
the amount Of these taxes Is absolutely required
90 enable you TO carry the municipal govern
ment, and comply with contracts already entered
into in the discharge Of your duties. and that if
must be raised by new levies. You have de-
terlnined therefore. TO 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. tax imposed according to its charter by
municipal corporation becomes debt from the
citizen 60 the corporation. The amount Of the
tax depends ON the value Of the property when
the assessment is made, without reference 20
whether it produces income or not, and the right
TO collect the tax is independent of the use or nom
use of the property OF of subsequent events. The
corporation has nothing 20 do with the owners
management of his property. 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 it
would, is assuredly no legal ground for resisting
the collection Of taxes Neither is the destruction
of the property by FIRE, or its rightfu seizure by
the Government, OF 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 10 the owner for redress but
would be no defense against the payment of taxes.
Besides il Is most obvious that the protection of
property from use by the government is no part
Of the duty Of corporation. The United States
Is entitled to take the property of the citizen for
public use while the citizen is, ON the other hand
entitled to 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 an
application to be relieved n matter of favor. VIC
are clearly OF opinion that they can have none
upon the legal liability Of the tax paper. Re-
specially, w. +. COOPER,
JORDAN SToKRs,
EDWARD ii. EAST.
NASHVILLE. March 20. 1866.
DIRECT importation of Irish Linens at
the Orleans Store.