The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1867-03-07
unjust Legi.latlon---The state

f 4 = q
section Of the Revenue Law Of I'll
State. It is as follows: s sbss5,
hssOn each and every male lnhabitant !.
this State, between the ages of twenty-or
years and sixty years. there shall be levie
the sum of one dollar and any person, firm
/ partnership, or corporation, shaying il. hi
her or their employ any one nho is subject
pay the said tar, the said person, firm, partne
ship. or corporation, so employing. shall be bel
responsible to pay the said tar, and may charg
it to the person or property for whom til
same was paid and to secure the more Gel
tain collection of this tax, it is hereby mad
/ the duty of the sheriffs or tax collectors G
| the several counties in this State to repor
| from time to time the name and place q
residence OF all persons who fa.l, neglect o
refuse to pay the said tax when required 9
| to do by said sheriff or tax collector, to tn
county court, and to notify the said deliu
quent to appear at the said court at q tim
by him, the said sheriff or tax collector, tt
be fixed. and show cause, If any they have
why they should not be declared defanltiny
tax payers; and it shall be the duty Of th,
said county court, If the partyiaor parties
are in default, to issue an order authorizing
the said sheriff or tax collector to compe
the said delinquents, and each of them, Il
work for six days on any public road o.
bridge, or other public work in his county
and If there be no work in said county to b,
done, the said sheriff or tax collector shall
be authorized to hire said defaulters, anG
each of them, for the term of six days, tt
any one who will paythe saidtax of one dollar
and one dollar for costs, which costs shall
be divided between the sheriff or tax collec
tor and the said county court. +, 80
This law violates a principle which
should be observed as rule by, gov
eminent, that Of exact. justice in the
imposition Of taxes It holds one class
of the community responsible 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
ry 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
his is enforced, the State can not col
Iect its dues from them. The plea it.
self exhibits the fragrant injustice of
he measure; and simply means that.
20 avoid being cheated of its dues, the
State viii lay its strong hand upon
he pockets of innocent parties whom
{ can reach aa.. -1,ies'a t.s! s,s.'a4- ~
The negro employee is ''subject to
Jay the tax or he is not. If he is
subject, as you declare him to be, and
IS he undoubtedly is, in the name of
ustiee, what right have you to declare
hat another person is 'sresponsible''
md shall pay it. The term "may''
would seem to imply that it is dis
dictionary with the employer whether
lie will pay the tax or not, but this
can scarcely be reconciled
With the declaration that he is Gre.
ponsible" Besides, it is being prac-
ically construed in the several count
les, so far as we are advised, to mean
hat he shall. I
"To secure the more certain collec- |
~
ion of the tax" it is made the duty of !
be Sherifs, DC, to report from time
0 time the name and place of res
lence of all persons who fail, neglect
r refuse to pay the said tax, when re-
uired so to do by the Sheriff, &c, to
ne County Court; and he shall mott
7 the said delinquent to appear and
how cause why he should not be de
Jared a defaulting taxpayer, and it is
lade the duty of the Court to issue an
rider compelling the delinquent to
ork for six days." DC. Now it
ould puzzle an astute mind to decide
no is the "delinquent'' thus to be |
the employer or the en-
oyee. If the former refuse to pay
e tax, he is in the eye of this law
"or s'defaulting tax-pay |
~ The. connection in which the |
nguage is used implies that the refer
ce is to him, though the common
nse ofthe thing'may tlietatethatit re-
RS to the other person whose tax lie Is
for. But suppose the
nployer, naturally thinking that he
IS enough to do, and rather more
an he is able to do, fails to pay the
K, where is the remedy? Is his
operty to be seized and sold for the
K; and is the person from whom it
due, to be made 'swork it out" on
ads, bridges, or urt-houses2 If
|, the anomaly is presented of the
forcement of double damages for
e same offence !ses !. !. sI s. @ssz s. 49,
View it as we may, the measure is q ]
proach to the State, and ought not
have had a place among its laws
bears chiefly upon the planting /
immunity whose success is essential J
the prosperity of every other pur-
it, but which is made convenient
ast of burden for them all We be- / =