Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1871-07-20

1nuEsudNg 0uAy " AotAsJ
1t appears to the satisfaction
of the court that VIM. Mclean. Tax Col
Ieetor of Shelby county, has failed to col
IeCt the tsxes from various persons IN
/ shelby county, owing to negligence or
other cause and has advertised she real
estate Of many persons for sale WITHOUT
havinp first distrained on personal
~oTopeTtv. as the law directs, in the collec-
ZION of taxes. 1t is ordered by the court
nat The magistrates from the several dis
riots in Shelby county be requested TO
fnrnish the County Attorney with q list
oF names of slI parties who have been sd
yertised for n~On-payment OF taxes, ana
who have personal property on which no
distraiut has been made SAID Isis 10 De
furnished As soon as possible. And De II
fnrrhsr ordered, that the County Attorney
Ia hereby ordered to bring suit against the
said VIM. Mclean and his sureties, for all
taxes that could have been made by dis
trajut and sale of personal property, in
aces where the same has not been col
lected, Be il further ordered, that the
clerk of this court furnish Vim. Mclean,
Tax Collector, with a copy OF this order.
witness my hand snd seal of office, at
office in city Of Memphis, this 18th DAY of
July. 1871. JAMES REILLY, Clerk.
By H. B. CULLEN, d. G.
This order was passed without any no
tice having been given to me, or any ex-
planstiOns asked. Had l been called upon
10 make explanations, l should have made
them with pleasure, and will now make
them to the public, and let the pubic
Judge as to how much censure, If any,
attaches to me as public officer. The
order of the court says that lowing TO
negligence or other cause" that | have
fai4ed to collect taxes from various per-
sons. and have advertised the real estate
Of many persons without having hrst
distrslned on personal property. assure
the public that it was not from negligence,
and l regret that b County Court did
not ascertain definitely b the Other
cause was, before passing the order.
How EASY il would have been to have used
the words for want of time" 1t has been
usual and customary to give tax books to
the Collector in July, each year, q for
the year 1869 / did not get the books until
the 9th day of January. 1870, and for the
year 1870 1 did not get them until Novem-
Der, 1870. The law requires Judgment OF
condemnation at the January or May term
following, and positively requires b sale
of lands to take place on ana after the nrst
Monday IN July, eseh year, Previous to
the sale, the law requires forty days no
tice to be given. Allowing the forty days,
[ had from the time the books were
placed in my hands November lst)
until the 28d day Of May, in
which to collect all 1 could, and then
make outand report to the Court the I'M
paid taxes. and give the list to the printer
In time to have it set up and ready for
publication on the 2Sd day OfMsy. Before
it was handed to tie printer, it had to be
twice copied by the Clerk of the Court,
once on the records of the Court, and
once on tbs VeaditiOni erpORGS, l was
then compelled in order TO give the Clerk
time to copy twice, and after that to give
the printer time to set II up, to give the
| larger part Of the list to the Court at the
January term eseryiDg such as l thought
l could distrsin for until the May term.
1 then really had the months of Novem-
Der, December, January and February in
which to collect. Only four months, in
reality, in which to make u bills and
collect. and every taxpayer knows or
ought to know that during those four
months l had no time TO travel over the
country, going to each q of the delin-
duent PAYERS in every ward of the city,
and every district Of the county, hunting
up wood and coal" and other personal
property on which to levy for the amount
Of taxes unpaid. The public can judge
from the list published as to whether l
could have accomplished all this and
taken judgment at the January or even
the May term, and had notice published
DN mhN L0Ut u Euo sH4 W 16AO PANCO ~
July. I was e~Ddesvoring to comply with
the law as to its requirements as to time
OF condemnation and sale, and this lone
prevented me from hunting up personal
property on which to levy and make the
taxes. Another matter certainly dad its
weight with me, and that is hat 1 pre-
sumsd that where the assessors OF the dis
trict made no assessment on personal
property, that the party had no
- wnhfnh IN ann 3 fuHH
inference, certainly, but by no means con-
elusive, as "sOOOd and coal" are not taxa
BILE, neither are those articles exempt by
law from sale. The laws which govern us
now in regard to the collection of taxes
were made at 8 time when the Tax Col
lector's office was in his hat, and he ira
versed the county taking his office with
him, and waited upon the taxpayer at his
residence. Matters have changed some
what. shelby county has materially bet
tered her condition; has become vastly
more ~pOpulous. The tax books have in
creased from q hat full to several large
books of ownership and descriptions Of
property. The list of ownership is i'm
mense, and the residences Of the owners
varied ard scattered over a territory OF 900
square miles. And still it is expected that
the assessors should assess the property
by the month Of March; thst The clerk
should make out the large books in the
same time that be used to make the small
ones, and give them to the Collector in
JULY. and that if the assessors come short
in time aud the clerk is delayed three
months in giving the books to The Collect
or, that the Collector must do In these
DAYS CT progress and advancement twenty
or thirty times the work once required, in
three months less time. Surely the law
ought TO be changed and made more in
accordance with the < and times In
which we live. The avs demand inn
possibilities of the Tax Collector, and
her be is censured for not perform
ing them, What do the people
Under the privilege the law
gives me, having complied with its
requirements as to publication and time
Of sale. l shall continue to sell real estate
Tor taxes, continuing from day TO day,
until all is sold or the taxes collected. All
property owned by parties who v per-
sonsl property 1 shall not sell until l
have levied upon aud sold such personal
property rs ] can find, and those persons
must come forward Immediately or they
certainly will be visited. In all candor
and sincerity, l say in the most positive
manner that l do not mean to be held re-
sponsible for the taxes myself. l will
certainly issue distress warrants against
the personal property of delinquents.
The law and the foregoing order demand
it, and will certainly Justify me. l Will
furthermore say there Is no personal
property exempt from leFy ana sale ior
taxes. ~.
--
LAST CEAScE.-Remember our last dis
tribution Of Twenty Elegant Presents
49,. ~laoa T,lu ODD EuQFV ~ Ourcl6a0