Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1870-05-01

ONN ~ hAo tAICttOs
AN order to General r. F. Patter-
son, Collector here, has been sent on
by Secretary Boutwell,, to take charge
of certain lands and improvements in
the Eighth District of Tennessee,
comprising property chiefly in Fort
Pickering, to obtain the legal possess
sion, and to collect rents, etc. This
arises from the fact of sales for United
States direct taxes made in the sum-
mer oflS64, at which certain property,
not falling into the hands of the spec
ulatOrs aud tax-title mOngers, was
struck off by the United States Com
missioners, who sold the same to the
Federal Government. The property
never having been redeemed, and the
time allowed by law for redemption
having expired, the Secretary of the
Treasury nO%e-aims that the title to
this property has vested in the United
States. Its assessed value, which is
stated at 3 1875, if it was ever as
sessed at all, was assessed in 1860
and before the war by the county au-
thorities, no pretense existing of as
sessment having been made by any
authority of the United States-unless
the adoption of the former county as
sessment and valuation be SO. And
as the Constitution forbids taxes being
levied except after uniform and disin-
terested valuation, and there may be
legal reasons why the United States
should not come into possession, and
the Collector is only directed to take
the proper legal steps in the premises,
we may hope that the courts will
come to the protection of the rights of
property of the citizen. We do not
think the property has legally vested
in the United States. But, if it has in
these cases, it is a very small matter
to the Government to collect thirty
thousand dollars, and a very great
one to a poor class of men who have
built in the suburbs their little homes
upon the lots sought to be subjected.
To take these lots, however the legal
title may turn out, would dis
grace the Government, while it
may ruin a few poor mechanics. They
are entitled to hold their property un-
til deprived of it by educ process of
The Constitution provides that
direct tax shall be laid, unless in
proportion to the census or enumera-
ton directed to be taken. If equality
In laying the tax is necessary, equality
IN collecting the same cannot be less
so. The taxes collected in this city
by the military authorities were con-
lined to their Own lines, and did not
extend two miles from Court Square.
few individuals only out of the
whole Western DISTRICT of Tennessee
thus compelled j, to pay taxes,
While all others esa2bed. We do
lot believe, as we have said,
hat the constitutional require
nents have been sufficiently COM
with in the proceedings
or sale of these lots to divest the title
rom the citizens. And we should
hink it a profitable business-attor-
fees aside-to insure the present
occupants at five per cent. If not
Orce, but the Claw of the land" is to
'revail in this matter, we should adj
Use our friends to rest quite easy on
he subject. The Secretary of the
treasury may view it as his duty to
nforce whatever may be the legal
lights of the United States. But the
ractical operation of taking from
fly or a hundred individuals a pitiful
hirty thousand dollars worth of prop
on account of forfeiture, when all
he rest Ofthe State has escaped, looks
D glaringly partial and so like tyran-
zeal eOnfiscation that we may hope
ne authorities will a tleast see the Wis
Of making a different selection of
leir victims, if not releasing the ex-
ctiOn altogether, at most on the pay |
rent of the taxes which the Govern q
1,AaI,s.- .