New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-05-22
called for by the figures; nor need you fear
that competent men will shun the positions
of assessor and collector if liable thus to be


that com petept men will shun the positions
of assessor and collector if liable thus to be
sued.
In these office.seeking times such places
will not go a begging. ihe practical result
will be that the citizen will have little occa-
sion to resort to the courts, for these ofhcers
will be posted and careful, as they should De,
to assess and collect as the law warrants
and not otherwise.
We do honestly believe that with such
eff ctual and familiar remedies secured to
the citizen, the tax law would be much
more effective than it has ever been or IS,
for such provisions would, so 10 speak.
show such an offer of fair play as would
shame even the bad into compliance with
duty, while the very aspect OF present ana
past laws is and has been rather that OF a
strife between the government aud the citi-
zen as to which can be sharpest. the one III
evsding or the other in detecting the eva
sion of law.
But aside from the expediency of such
provisions, they may be insisted upon on
general principle. II A wrongs B, the lat
ter may, without delay, appeal to the ia,
dietary for redress. IN very many cases
| only threatens wrong, b may ask thas
| he be restrained. Why give such speedy
| Justice between private Individuals, and yet
subject the citizen TO all manner OF delays
and demonstrations when the lpJGry Is
! done or threatened by the government or us
| officials? To use q homely figure, why not
| provide "the same sauce TOR goose ana
gan3er" :.
We recur again to the matter of limita-
| lions, not only to repeat that they are IN
| just and unnecessary as applled TO honesI
| claims against the government, but TO ado
| that the proposed law should, al least, con-
| tain q saving clause as to existing claims for
| the refunding OF taxes Illegally collected.
| Surely we need not argue this proposition,
| but only urge you to see that the bill Is
| properly amended in this particular.
There are decisions Of the courts, that
statutes of Limitations which do not allow
reasonable time after their enactment 10
bring suits on existing causes of action, ere
as to such causes unconstitutional. We
have not the decisions at hand, but they are
cited in first United States Digest, page 555,
section thirty three. The same rule should
apply to limitations of claims against she
government, if they are to be limited at all
as IN justice they should never be.
Other provisions of the bill proposed are
open to criticism, and should not pass IN.
questioned. For example, sections thirty and
thirty-one provide for reassessments, pen
alties, ETC., in cases of understatement, uu-
LIBERALIZATION. false returns and the Ike.
Such reassessments are, of course, emlnentiy
proper and just, but they should ever be
based upon well ascertained facts, not upon
rumors or surmises. To this end the tax
payer supposed to be willfully or otherwise in
error, should have notice of what is alleged
against him and his returns, and an oppor.
tuuity to veri Y what he has returned, If he
can. There is not the slightest necessity
that such proceedings should be er p0rte,
and injustice must result from making them
SO.
We must not presume too far upon your
patience, and, therefore, forbear to notic5
other sections of the bill. Perhaps our po-
sition is sufficiently indicated, and it may
be as useful for a representative Of the PEG
pie as for Us. Our motto is, Render unto
Cesar the things which are Caesars" but
see to it that Cesar gets only his own, and
with it does justice to an.
Very truly, your obedient servants,
CASE & ROUSE.