The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1867-03-07
ATTORNEY GENERALS OFFICE. }
JACKSON, MISSISSIPPI.
March 9Th. 1867

AdFch 0LH- I-tf
Hon. Thos T. .Soann, auditor Public 4ccouats,
auditors Office, Jackson. Mss:
STR:-Iu answer to numerous commuuiea-
tons addressed 10 your office aud To myself
and at your suggestion, l give you my official
opinion on questions Of Revenue herein en-
braced.
The ambiguous language used in para
graph 80. sec. J, of Revenue Act, approved
Dee, ., l7o1, has given rise to much diversity
of construction.
The language Of the paragraph ofRevenue
Act referred to. is as follows:
ON each aud every male inhabitant Of
t1is State between the ages OF tWenty-one
years and sixty years, the sum of one dollar !;
and any person, trm, partnership or cOrpO-
ration, having in his, her or their employ
any one who Is subject to pay the said tax.
the SAID person, firm, partnership or c0Fpo-
ration 50 employing, shall be held RESPONSE
Die to pay the said tax, and may charge it to
the person or property for whom the same
was paid and TO secure the more certain
collection Of this tax. il Is hereby made the
duty Of the SheriiIs or Tax Collectors Of the
several counties in this State. to report from
time to time the name and place Of resi-
oeHce Of all persons who fail, neglect or re-
fuse 70 pay the said tax, when required so
to do hy said Sheriff or Tax Collector, to
tie County Court, and to notify the said
delinquent to appear ut the said Court at q
time by him, the said Sheriff or Tax COllec-
tor, to Ice fixed, and show cause, if any they
have. why they should not be drci9~" 10
t.stltirr=, t. pos g4o ANA 10 shall De the duty
oftue said County Court, it the party or
parties are in default, to issue an order
authorizing the said Sheriff or Tax Collec-
tor. to compel the said deluqueuts. and each
Of them. 10 work for six days on any public
road or bridge, or other public work in his
county; and if there be no public work IN
said county to be done, the said sheriff or
Tax Collector shall be authorized to hire
said detaulters and each Of them for the
term of SIX days, to any one who VIII pay
tine SAID tax of one dollar, and one dollar Tor
costs, which costs shall be divided between
the Sheriff OF Tax Collector, aud the said
County Court Provided that all MANNED
and disabled Confederate OF State soldiers
shall be exempt from poll tax"
1t is apparent that the prime object
of the Legislature, in this act, was
to simplify the mode of Assessing and
Collecting the Taxes, imposed by it on
employees, and to authorize the Assessor.
90 assess, and the tax collector to collect,
from the employer, the taxes due 10y the per
sons IN his employ, when the EMPLOYER
chooses to give them in on his tax list, and
become resp0asi5'efo for the amount of taxes due
the State, the employer deducting the
amount from the wages due by him to his
employees.
the subsequent provisions of the par
agraph under consideration, which provide
the method of enforcing the collection of
the tax by report TO the County Court, and
sentence 80 work for six DAYS on the public
works" or in the absence of any public
works, the hiring Of the d.fujIter for the
term of SIX days" to any one who viii pay
the tax; all Clearly point to the party on
whom the tax IS LAID as the person who must
suffer the penalty, in default of payment.
1t would be absurd to suppose that it
was the design of the Legislature to compel
IAN employer to "WOrk six DAYS on the
pnblic works" or "be hired out for the term
OF 81 Ndays' for non-payment of taxes, when
he might possess ample personal and real
property, which would be liable for his
taxes, and subject to be distraued in the
manner provided by law
1t must, therefore, be the proper construc-
ton Of this paragraph of the Revenue law.
taNngit altogether, that when the employ
er chooses to assume the settlement Of the
taxes of his employees, for the convenience
Of the Revenue officers of the Government
dcductlng amount out of wages due by them.
ne may do so: but the assessment must be
against such employee and if it becomes
necessary to resort to the mode and method
Of enforcing the tax pointed out by the law,
theh 1t must operate upon the person upon
NilpII tLG ldN likes the TAX 10 mold other
wise, would be to make the employer guar.
antee the fidelity of his employee, and that
he would remain in his custody from the pc
Rod of assessment until the taxes should
become due and collectable which certainly
il could not have been the intention of the
Legislature to do.
With reference to the other questions OF
Revenue submitted by you, / am Of the
opinion that the tax receipts executed by
the various sherit1s under the Special Tax
Act of Nov. To- 1865, are receivable by the
sheriff of any county in payment of cotton
tax of lo66 (see sec. /, act of Oct 30, 1866
and also IN payment Of general tax assessed
under act of Dee. 5th, 1868, when they re-
main in possession of the parties to whom
they were originally executed. they not
being (see sec IA, act Of Nov. Is, 1869
The tax receipts given for cotton, growth
or 1860, are not receivable in payment OF
General Revenue Tax of1966, it being part
of the General Revenue of 1866. There is
no provision of law making receipts execu.
ted under Judge Sharkey's provisional tax
act of 1865 receivable in payment of taxes
Yours Respectfully.
c. L. HOOKER,
Atty Gent Miss