Daily union and American. [volume] (Nashville, Tenn.) 1865-1866, 1866-03-24

all who may be interested.
Very respectfully,
w. MATT. BROWN, Mayor.
To THE MAYOR AND FINANCE COMMIT
TEE OF THE CRY OF NAsHvILLE,-GEST'N
You have requested us 20 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 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 proportion
ing the burdens 10 the losses in each in
dividual case-an utterly hopeless task.
these taxes is absolutely required TO enable
you to carry on the municipal government,
and comply with contracts already entered
into IN discharge Of your duties, and that If
these taxes cannot be collected, the same
amount must be raised by new levies. You
have determined, therefore, to be governed
by the law, and only wish to know what il is.
We have carefully examined the ques-
ton, and are of the opinion that the corpo-
ration has the right to collect the arrears of
taxes for those years. A tax imposed &C
cording TO Its charter by a municipal corpo-
ration becomes a debt from the citizen to
the corporation. The amount of the tax de-
ponds on the value of the property when the
assessment 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 subse-
quent events. The corporation has nothing
to do with the owners management of his
property, or with any Of the casualties incl
dent 10 ownership. The fact that property
has not yielded an income, although the
owner may have had every reason TO sup
pose II 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 pro-
tect the property from the particular act,
its failure to do so might give an independ-
ent right Of action to the owner for redress,
but would be no defense against the pay
ment Of taxes. Besides it 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
10 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 to do with
the adjustment Of the relative rights of its
citizens and the General 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 HAYS none upon the legal liability of the
tax paper. Respectfully,
w. F. COOPER,