Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1871-10-04
COUNTY cOTRT.
second Day of the October Term-Re-
port Of the COMMITTEES ON Finance
County Northumberland Day,

49, - e--0 NnataAAAAodCE VaA lMnMCC-
County Worskhouse-vaeafiO Day
Etc. - - - ~
I Court met at 10 o'clock yesterday morn
ing. The members IN attendance the DAY
previous were, with but few exceptions
present .sr 49,, -
TRIBUTE TO FIfE LATE JUDGE TURNER.
The resolutions relative to the death o.
the Hon. w. X. Turner adopted by the ban
were ordered to be spread upon the min
utes Of the Court. 20 n -.
- THE ELECTION OF JUDGE GLENN. q
Justice Maxey, Justice VIM. b. Ewing
being for the time in the Chair, presented
! the following, which was unanimously
adopted: EI4tT W.T
Whereas, This Court, at called meeting
on August IL, 1871, elected VIM. A. Glenn
Esq, Judge OF the Davidson County Court,
and
Whereas, There are doubts whether this
court have a right to elect Judge at a
called meeting; therefore, be it
Resolved, That this court unanimously
approve of the choice of VIM. A. Glenn as
Judge of the Davidson County Court, and
DO hereby unanimously confirm said cleo
ton at this the regular quarterly term.
REPORT OF THE FINANCE COMMITTEE.
Justice w. L. Claiborne, Of the Finance
| Committee, submitted an elaborate report
touching the financial affairs of the county.
The report shows the following expeudi-
lures for the six months Just ended: Salary
account, $16,6G5; witness fess, $6l2.84;
jailor's fees, S660.30; miscellaneous debt,
$2,TO7.79; County. Jail, S765.90; County
Asylum, $2,447.71; Lunatic Asylum,
S942.l0; Courthouse, 81, l05 80; pauper ac-
count, S337.T5; Penthouse, Sl,109.30; Cir
| cult Court S3,161.3S; Superintendent of
Schools, 500; Criminal Court, S2,639. 80;
Magistrates per diem, 81 ,92S; County map,
$2,356.17; assessors and revisors 50 .964. %;
advertising railroad tax list of 1868,
Sl,SS2.jO; allowances to paupers, 81 ,449;
roads and bridges, $3.50; law court,
! $2,1 1916; corOner's account, S2lS.50; rail-
roads, SOD; orphan asylums, 81 $40 !;
chancery court, SITS; total, $40982 81 on
which $2,380.26 has been paid, leaving out
standing warrants and certificates unpaid,
$}S,6O2.5G. In reference to the accounts of
county officers the committee report that
$397.3S due from ]. G. Briley, Railroad
Tax Collector. They report that ':the only
item in the amount of Collector Briley
with which the committee have anything to
do is the reported amounts to the Circuit
Court, say S7,7S7.j9, which will at once
bring before the County Court the question
Of fees, collector 81, clerks 81 90, printers
fees on lands advertised and sold for taxes.
1t is utterly useless and a mere waste of
time for your committee to attempt to
make settlements with collectors and other
officers until the question of fees is finally
settled and indicated. Collector Briley
claims 81 as a fee on each parcel of land
reported. II he is NOT entitled to that fee,
it is clear that he is indebted to the county;
if he Is entitled to it, the county is indebted
TO him. How then can we arrive at any
settlement with him, unless test case be
made Of the matter? We earn
estly recommend that suit be
brought against Collector Briley and his
securities at once, unless an agreed case
can be submitted to the proper court.
The Importance of this matter already de-
layed too long demands, and we have 10
doubt will receive the serious and INN edi-
ate attention Of the Court. We beg to re-
port that, in our opinion, serious defects ex-
ist in the revenue laws. Is it contemplated
by existing laws that collectors, clerks. and
printers shall be entitled to the fees they
claim? II so, are these fees payable from
the County Treasury, or from the regular
proceeds Of lands 1rben SOLdf If these Of
tioers are entitled to payment from
the county treasury, what remedy has the
county? After advancing these fees, the
tax sales, so called, do not secure the county
which does not hold the lands even when
bought for the county BY the collectors.
whose reports once made are forgotten APP
parently, and are placed, if preserved at
all, in the musty papers, aud judging from
the past, there left, little or no attempt be-
ing made to collect. Is it right for the
county to receive money on the sales from
innocent purchasers, when neither good
title can be given nor the pur-
chaser put in possession? These are
grave questions? The county fails
to collect the tax assessed. and advances
fees, which, in the greatest number OF IN
stances, are never received back into the
treasury. 1t is not Just that 50 much of the
taxes remain unpaid. The prompt tax
payer has a right to complain that SO many
who receive equal benefits and protection
with himself, escape from year to year, pay
ing nothing into the County Treasury.
Some legislation should be had nj the pres
ent term Of the Legislature, which would
simplify the question and compel the delin-
quent, by some summary process,
to pay his just proportion of
the public expense. The eondemning of
lands in the Circuit Court, the advertise
ments after that action, the enormous fees
connected Herewith. are all absurd and UNI
necessary. We cannot doubt that the Leg
islature will remove the difficulties if the
subject were fairly presented to that body.
The State has a much greater interest than
any county, vet that interest is mutual. As
the law now appears TO be, il is the INTER-
EST of collectors in many instances TO FAIL
to collect the tax. Let rs suppose case:
a. owes a tax of 81, the commission
on which would be six cents. How
much more profitable is il to the Collector
to FAII. to collect and to report the land.
and receive 81 with the additional wrong
done oftaxing it with clerks and printers
fees? The simple performance Of his duty
as prescribed in sec. COS of the Code, would
in many instances enable him to collect,
but suppose it has no goods and chattels
on which To distrain at the expiration of
the twenty DAYS provided in see. 60I. the
Collector should report all delinquents, then
if the property be liable for taxes, it
should he condemned at the first session
of the Circuit Court, but the collector
should be required in EACH instance. not
generally, to produce satisfactory evidence
to the Court that he has made the proper
eXertiOn. and failed 10 find goods and chat
tells, each purchase would stand on its OWN
merits. 4 failure to properly describe any
one parcel of land would not endanger the
whole action of the Circuit Court, and, if
the collector be really entitled to any fee, it
would be paid him from money realized by
the sale, and not from the county treasury.
1t thus becomes manifestly his interest TO
report correctly, because if his money is
not made. he gets nothing. We might add
much TO this branch Of our report. but will
not weary Your patience.
The Committee reported that the 81, 347.S
in uncurrent money which they were Iii
rected to sell in July was still on hand, and
that since that time it had risen in value
reported that they had caused receipt books
for poll taxes to be prepared, as the law re-
quirins the exhibit by the voter of his poll
tax receipt in voting COOS into effect 1st of
January, 1872. They advise the prepara-
ton Of stamps for each precinct, which can
be instantly used in showing date when
voted. This course would yield cOnsidera- !
bic money to the treasury, and also preventi I
legal voting. The committee reported the fol- !
lowing amounts of coupons: July coupons, /
81, 900; October, $14,4 400; January, 1872, /
SIT ,280; April l, 1872, S14,490; total, Sl19,-
100. The railroad tax for the year, real and