Wilmington journal., 1867-10-04
From the Newbern Journal of Commerce.
A Sheriff's Difficulties

Mr.. EDITOR 1T may be of some interest
to the public to learn a sneriffs experience
in the performance of his duties. He has
every opportunity to understand human
nature as it develops itself under the various
circumstances of life.
The most irksome duty sheriff has to
discharge is the collection of taxes Es-
pecially has this been the case since the
close of the war. With the Union army
came crowds of merchants with their goods
and wares, who accumulated large gains,
and when peace was proclaimed and our
civil laws began to operate, were unwilling
to bear their part of the public burdens
This was peculiarly the case with those
who dealt in ardent spirits, where the profits
were large, and the taxes imposed very
high. A little experience may serve to
point a moral, if nothing else. What ] am
about to relate will be news only to those
outside of Cartaret, for here the facts are
generally known.
AS you are aware, the State Convention
Of 1865 levied tax on liquors, cotton, to-
bacco, &c. Our citizens paid the tax or
gave bond for the payment of the same,
except firm that came with the war,
transacting business under the name of
Lambert & Hall. These men sold large
quantity Of goods and accumulated large
q y
discovered they had tax to pay, they
promised the Provisional sheriff they
"wouId either pay him or give bond, as
honest folks hadrlone." They kept their
promise as follows A new sign went up
over their door with Allen & Suydam there
On, while MessrS. Lambert & Hall sneaked
out of town, leaving the sheriff with the
bag to hold.
The last Legislature levied q tax for
State purposes and provided that the coun-
ties could, if necessary, double or treble
the amount for County purposes. Carter
ct, being in debt doubled her tax, rs com
pared with that of the State, and the tax
list was handed to the Sheriff at the time
prescribed by law, to wit July 1st, 1867.
The tax was severe on liquor dealers eSpe-
cially. Mr. Alien, (NIayor, by order OF Gen.
Sickles,) of the firm OF A. Il S., knowing
that the old firm of Lambert Il Hall had 50
successfully evaded their obligation, thought
he would try the same game Finding the
Sheriff would not trust him and that he
could not repeat the Lambert Il Hall ex-
pertinent, he hastenedto Breyet Major Van
Horn, represented the tax paid as an e.r
posi-. .fdctO law, and, with other misrepresen-
tations, induced the Major to issue an Or
der to the Sheriff to suspend the collection
of taxes until instructions could be re-
ceived from General Sickles. Had not
this gentleman better learn the differ
ence of an er post fdcto law be-
fore he makes such statements again
After waiting long time to hear from
Gen. Sickles, I concluded I would go to
Raleigh to see the Governor on the subject.
He telegraphea and wrote to the General
but failed to get an answer. On the 4th
of September, the Treas lrer issued circu-
lar to the Sheritfs and tax collectors con-
cerning the taxes, and informed them if
they did not settle with him by the Both,
he would enforce the penalties prescribed
by law. He said the Commanding Gener-
al of the district had been urged to stop
the collection OF the tax, but had declined
to interfere. When [ saw this / was great
ly :surplsed, and as the Post Commander
had 1nterfered with me, and no orders had
been received from the General command
ing, and knowing, if 1 did not obey the
Post Commander, / would be punished by
him, and If L did, L would be punished by
the Treasurer, was in dilemma. Some
advised me one way and some another. I
was perplexed in MY own mind. After be-
ing in SO much trouble, I was relieved by
receiving letter from Major Van Horn,
dated September 9th, stating that his order
had been rescinded. So | proceeded to
collect.
I first called on Messrs Allen & Suydam,
thinking their case of more importance
than any other, as I had not forgotten the
old tricks OF Lambert & Hall. But AQH3r