Daily union and American. [volume] (Nashville, Tenn.) 1865-1866, 1866-03-28

7 i j N
CRY OF observation-disclosures You have Ne
quested us TO give you cur opinion professionally.
whether the Corporation of Nashville has the
right to collect from delinquent tax payers the
rears of taxes for the last three or four years We
understand from you that many of our largest
property holders have fhiled TO pay their taxes for
those years. and now insist that they ought not to
berequired TO pay them because the property upon
which the taxes are assessed was in whole or IN
part, during all a portion Of the perOid in tho
possession and occupancy Of the military authori-
ties of the United States and has yielded to the tax
payers no income You 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
less from the same cause and that even handed
justice can only be attained by proportioning the
burdens to the losses in each indiy idual case-an
utterly hopeless task Besides as we understand
the amount of these taxes is absolutely required
20 enable you TO 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-
termined therefore, TO be governed by the law.
and only wish TO know whatitis.
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 il produces income not, and the right
to collect the tax is independent of the or non
corporation has nothing TO do with the owners
management Of his property or with any of the
Casualties incident 90 ownership. The fact that
property has not yielded an income. although the
owner may have had every reason TO suppose il
would is aSsuredly no legal ground for resisting
the collection of taxes. Neither is the destruction
of the property by FIRE, or its rghtful seizure by
the Government, or its illegal seizure in any way
whatsoever. Even If the corporation were bound
TO project 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 obvious that the protection of
property from use by the government is part
Of the duty of a corporation. The United States
is entitled 10 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 to do with the adjustment of the rela-
tive rights Of It's citizens and the General Govern
mont. Whatever effect. therefore any Of tho
events Of the last few years might have, upon an
application TO be relieved as a matter of favor, We
are clearly u opinion that they can have none
upon the legal liability Of the tax paper. Re
sPecttuly, W. I. COOPER.
JORDAN SroKEs
EDWARD IL. EAST.
NASHVILLE. March 20. 1866,