Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1869-04-29
THE CORPORATION TAX SALE.


To the Editors Of the Union and American:
GESTLEMES:-The articles of your cor
respondent "Juslitis" have been generally
read, and with great interest, by all who
feel concerned for the general welfare Of
the city. They have developed with great
point and force the fact that enormous
abuses exist in corporation 6nanciering,
and have indicated a mode by which the |
courts of the country car be brought 10 |
interpose, and arrest the gigantic and out |
rsgeous imposition which is being prac
ticed. The Republican Banner Of this
morning also alludes TO certain officers in
this connection, and threatens an exposure
in due time. There is no time like the pre-
sent. It is the imperative duty of public
journals to speak out. 1t il, likewise, the
duty of the Taxpayers Association (there
is such an one in existence, it is believed
to take vigorous practical measures
to check, through the courts, this tre-
mendously usurious Overlooking on the
citizens of Nashville, and it should at
once arouse to its duty. Nothing is &C.
complished by interminsble talking and
writing about an abuse. It is only pro-
posed now briefly to sllude to the great
tax-sale commenced yesterday and to be
continued to-day. An elaborate argument
on the subject of tax-ssles, and the uncer-
tainty of tax.titles, will not be offered.
| The courts of this State, and of every
other State, are constantly engaged with it.
| 1t is question more fruitful of litigation
than, perhaps, any other single one; and
The general drift of decisions has been to
make such titles very precarious species
Of property. Indeed the true intent of
the organic law, while properly authoris-
ing coerciVe measures to compel the
payment of taxes, ID not to
make them oppressive. nor hurriedly and
inexorably to seize property and dispos-
sess the fee simple owner in order to en-
force tax laws. Constitutions and Bills Of
Rights do not warrant onerous statutory
provisions on this subject and the courts
of tie land have hitherto been faithful to
their duty in putting the fat of judicial
condemnation on such legislation, and con-
STRUNG all statutes literally and favorably
to the property holder as against the gov
ernment-Federal, State or municipal
or the purchaser at tax-sale. This ID
the current Of the Law as expounded. The
burdens of government should be equally
borne. This, none will deny. But it il
contrary to the genius of onr institu'
tons to make. tax-laws a system
of cent-per-cent rapacity. As has been
said, the courts have, and will again
protect the delinquent taxpayer, by adj
ministering the law in the spirit of justice
tempered with leniency. Attendants upon
the mammoth sale now 10 progress will dc
well to bear this 10 mind before investing
in such speculations.
To go no further back than fifteen years
in the Judicial history Of this State, a;
found in the Supreme Court reports, there
may be seen in the decisions of McKin'
ney, Caruthers and Totten, ample evi
dence Of this fact. The cases of Williams
vs.. Harris, 4th Sneed, of White VS.. Glass
9th Sneed, of ThOrp We. Hart, % Sneed
of Thacker, Trustee, etc. etc., Sd Sneed
| and of Henderson ct ais. vs.. Storitt ct ais
4th Sneed, review the question thorough
| ly, and discuss alike the powers of the
Legislature TO make laws on the subject
the power of the courts TO condemn, and
the requirements necessary to bring prop,
| erty under the tax-collector's hammer and
validate his sales. They give no counte.
nance to exacting laws or proceedings un-
der them. They permit no Iooseness Of
any kind. Property must be lawfully and
fairly assessed. 1t must be accurately de-
scribed. 1t must be duly reported. The
whole proceeding must be particular in
every detail. A failure in any point will
unsetlle tax title.
1t is not believed the courts will uphold
the present tax laws. The Legislature
had no power in itself, and could not dele
gate TO a municipal corporation the power
to limit and abridge the right of redemp-
ton. As against another citizen, one has
the privilege Of Two years under sheriff
sale. To collect its taxes, the law Justly
expounded, will not permit municipality
10 cut of its citizens with one year.
Again: the addition of fifty per cent to
the gross taxes and charges as a condition
of redemption will not stand an hour be-
fore an enlightened tribunal. Questions,
too, are to arise, going to the foundation
OF the assessing and collecting power
OF the present municipal govern
ment. When all these things are
considered, he must have great faith in
the perpetuity Of the present demoralized
state of affairs who will invest hit cash or
surplus scrip in the purchase of realty
under the present tax-sale. He may lay
down what he will have difficulty in
picking up again.
This is the views held by eminent lava
yers, and il should be known.
PHILo.J UsTITIA.