Nashville union and dispatch. [volume] (Nashville, Tenn.) 1866-1868, 1867-05-04
An IDIOTS FEATURE OF THE KEyK-


An alneildment u tue internal revenue
laws. passed in the closing hours of the
last Congress, is of the following pur-
port
" No suit for the purpose OF restraining
the assessment or collection of any tax
shall he maintained in any court
This provision Of the law is in conflict
with well settled principles of justice and
equity, and with long established modes
Of their administration It affords OPP
portunity for unjust assessments and gro. 5
cxaction. ltplaces every mans proper
ty at the mercy OF the revenue officers,
without the means Of redress. It makes
the law an engine of oppression As
an instance Of its operation the Buf-
falO (S. ~ Courier relates the proceed
ings in a case recently occurring in that
city. 1t says
Judge Hall, as District Judge of the
Northern District of New York, has within
the last week dismissed two suits in equity
commenced in the Circuit Court OF the
United States. When these suits were
brought the court had jurisdiction; but the
Judge is compelled 10 dismiss them for the
reason that by the acts of Congress referred
to, il il made misdemeanor to entertain
them. One of these snits was brought by
James Adams & Co., to restrain the col
lection from them of $685. 1888 20, which b.
Ii. Bagnall, on the 18th day of April, 1866
a. Assistant Assessor Of the 18th Division
OF the Both Collection District OF New
York, had assessed against them. He
states in his assessment list that the amount
il assumed and estimated on the best inior-
nation be had and could obtain James
Adams & Co., who are manufacturers OF to-
bacco, had made regular monthly returns
to the Assessor of this district as required
by law. They had paid regularly 10 the
Collector of the district the duties assessed
npon their returns. Some officer in the
Internal Revenue Department assumed"
such returns, although sworn 10 by these re-
spectacle citizens, TO be untrue. He "ls-
snmed" and estimated on the best iniorma-
ton he had and could obtain-what such
information was does not apPeaT-that this
firm was deficient in duties to the amount
of S65, 933 IS. His assumption and esti-
mate il not sworn to, nor is there any init
nation of the evidence or assumption upon
which it is based.
The result of this legislation is that the
500, 1913 - must be paid. The iat0rBler
then will claim and receive his hdJ Of the
amount, and Messrs. James Adams & CO.
have the privilege Of living "under re.
publican form Of government" and the
satisfaction Of seeing the informer building
houses and feasiing on their honest earn
ings. This is not an isolated and excep-
uOnal case. There are those of similar
character in this district, and in many
other districts in the country. The lust for
gain on the part of assessors, the animOsi-
ties growing ont of business rivalry, person
al and partisan hatred, and kindred causes,
give rise everywhere to Just such outrages
"a the one we have sketched; but the Amer
lean citizen has no remedy at law. The
power of coniiscation by internal revenue
assessors is unchecked by any Of the forms
of procedure known by the courts.
Centralizationofall power in the genera
government ia the tendency Of the Radi-
calism which rules the hour. At the cate
we have progressed in the last four years,
it will not be long before every individual
right and private interest will be con
trolled absolutely by the ediots Of its
authority Mems lives, liberties and
property viii be the sport of power.
For the support of magnificent machine
to be managed by the few, the many will
sweat, and toll, and groan, and die and
be forgotten; and to say that these things
should not be, will be denounced as dis
loyalty, and upon the head of the delud,
ed man who dares il, will be visited dis
franchisement and cOnfscation Unless
the people soon put on the brakes their
power to resist this tendency will be
gone