The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1867-03-01
Unjust LegisIatiOn.--The State
Revenue Law.

mp, or cpFp0fdttOa- 50 employing sHdtt DC httu
esUOHsjbic TO pay the said tar and may charge
to the person or property for whom the
anne was paid and to secure the more GER
ain collection Of this tax, it is hereby made
he duty of the sherifis or tax collectors OF
he several counties IN this State to report
rom time to time the name and place OF
eSiGeuce Of all persons who ia !, neglect or
efuse to pay the said tax when required so
o. do by said sher&if or tax collector, to the
ouuty court. and to notify the said deIin-
uent 10 appear at the said court at time
!, him. the said sheriff or tax collector, TO
20 fixed, aud show cause, II any they nave,
Why they should not be declared detaultlug
ax PAYERS and it shall be the duty Of the .
aid county court, if the party OF parties .
re in default, to issue an order authorizing .
he said sheriff or tax collector TO compel .
.Le said delIHqueuts, aud each OF them 10 I
work for SIX DAYS au any public road or /
bridge. or other public work III his county /
and if there be no work in said county to be .
done, the said sheriff or tax collector shall
be authorized to hire said dufaultcTs, and
each of Them for the term Of SIX days to
any one who viii paythe sajdtaE Of one dollar
and one dollar for costs, which costs shall
Doe divided between the sheriff OF tax coliec-
tor and the said county court
This law violates q principle which
should be observed as q rule by gov
eminent, that Of exact justice in the
imposition Of taxes. 1t holds one class
Of the community Irresponsible for
the taxes Of another. We are told
that it was intended to effect an object
not explained on the face Of the law,
viz. to reach the recently made tax
payers in the persons of negroes. In
other words, it is an attempt to saddle
upon the people the burthens of slave
nv after the institution itself has been
abolished.
1t is alleged in justification of this
law, that the habits Of this class of
/ persons are migratory, and unless
some such extraordinary measure like
this is enforced, the State can not col
( Icct its dues from them. The plea it
self exhibits the fragrant injustice Of
/ the measure; and simply means that,
/ to avoid being cheated of its dues, the
/ State will lay its strong hand upon
the pockets Of innocent parties whom
it can reach.
The negro employee is subject to
pay the tax, or he is not. If he is
subject, as YOU declare him to be, and
as he undoubtedlyis, in the name of
Justice, whatright have you to declare
/ that another person is Irresponsible
and shall pay it. The term may
would seem to imply that it is dis
crctionary with the employer whether
/ lac viii pay the tax or not, but this
construction can scarcely be reconciled
with the declaration that he is '.re-
sponsible" Besides, it IS being prac-
/ ticalIy construed in the several coun-
/ ties, so far rs We are advised, to mean
+ that he yhoH
TO secure the more certain collec-
/ ton Of the tax" tits made the duty of
the Sherihs, DC, to report from time
to time the name and place of res
idence Of all persons who fail, neglect
or refuse to pay the said tax, when re-
quired so to do by the Sheriff, DC, to
the County Court; and he shall mott
fy the said delinquent to appear and
show cause why he should not be de
clared a defaulting taxpayer, and it is
made the duty Of the Court to issue an
order compelling the delinquent to
work for six days." &c. Now it
would puzzle an astute mind to decide
who is the "delinquent' thus to be
punished, the employer or the en-
ployee. If the former refuse to pay
the tax, he is in the eye of this law a
"delinquent, or "defaulting taX-pay
er" The connection in which the
language is used implies that the refer
ence is to him, though the common
I sense ofthe thing may dictate that it re
/ fers to the other person whose tax he Is
irresponsible" for. But suppose the
+ employer, naturally thinking that he
has enough to do, and rather more
than he is able to do, fails to pay the
tax, where is the remedy? Is hi.
property to be seized and sold for tn,
tax; and is the person from whom i
is due, to he made work it out OIL
roads, bridges, or court houses? I
so, the anomaly is presented Of tn
enforcement of double damages TO
the same offence!
View it as we may, the measure Is
reproach to the State, and ought no
to have had a place among its laws
. 1t bears chiefly upon the planting
community whose success IS essentia
to the prosperity of every other pur
suit, but which is made convenien
beast Of burden for them all. We be
lieve the law would be pronounced I'm
constitutional if tested in the Courts
but if the people choose to bear il
they viii owe it to themselves to re
quire its repeal 10y the next Legisla
ture.
Canadian Confederation ESiII.
TORONTO, Feb 25.-An advances
Of Ia. A., l.