The Columbia herald. [volume] (Columbia, Tenn.) 1850-1873, 1872-12-06
CHANCERY DECIsIONs-No. 5.

CHARLES CLEAR, CoMsIIssI oNER, &C.,
VS.. JOHN JOYCE, EFT ALS.-Cotnn6td 1872.
The bill in this cause, together with
several others, was filed under an Act of
the Legislature, passed the 27thOf March,
1872, with view to enforce the collec>
tion of unpaid taxes, as against delln-
quent taxpayers, or rather those in pos
session of lands heretofore sold and pur-
chased in by the State, through its
Treasurer as Superintendent of Public
instruction This Act recites in IFS pre-
amble, the fact that large guantitieSi OF
land, from year to year, have been bid in
by the Stale at the rates of taxes due
thereon-tliat it has been defeated, for
MANY years, in the collection of large
amount of taxes, by reason OF IRREGULAR
tiles and the void character of such sales,
then proposes TO provide for the en-
forcement of the States lien upon said
lands for the payment of said taxes. 1t
then goes on to provide for the election
of a commissioner by the County Court
in each county of the State, whose duty
it shall be to collect al such unpaid
taxes so due the State, points out the
duty of the Comptroller in furnishing to
the commissioner descriptive list of
lands condemned ard sold for taxes since
1855, including said year and which
were bought in by the several collectors
in the name at the Treasurer. Section 8
provides that each commissioner shall
without delay, proceed to collect the
same, and for this purpose may file his
bill in the Chaneery Court against the
parties owning or claiming the lands at
the date of filing the bill, may, if neces-
sary to fi'e such bills. employ an At
torney, whose compensation shall be
| fixed by the Court and paid out of the
proceeds of tie lands sold and be taxed
| i'm the bill of costs; and further, the De-
! .andants whose lands are sold, shall in
| all cases paw all costs. Process shall be
served or publication made in all re-
spects, as provided by law in other cases.
| The bill shall as nearly as practicable,
describe the lands as originally assessed,
/ the date thereof and the amount re-
manning unpaid, the States lien thereon
and pray for an enforcement OF the same
by sale of said lands.
Sections and 5 have reference to pro-
ceedings after decree of sale and need
not be recited here.
Section provides that it shall be law
| fIi for the commissioner to unite in one
bill any nam Der vi assessments against
| the same or distinct tracts, and against
the same or distinct persons; and in no
/
multifariousuess or misjcinder of par
ties-defendant.
Section provides that all neceS sary
| Jurisdiction shall be conferred upon the
Chancery Courts OF t,e State to fully
execute and carry out The objects and
purposes of the Act i'm each and every
particular
The foEsgoing are The only sections OF
the Act necessary TO be NOTICED in de.
termining the questions involved in this
case. These several questions have been
consolidated, = motion to dismiss en-.
tered and they are now heard npOn that
motion. Upon motion to dismiss, the
allegations of the bill must be taken as
true; and in proceeding of this kind
where the jurisdiction is specially con-
ferred by statute, and where the statute
points ont the mode of procedure, i,
must appeaE from the face oftbe bill thai
substantial compiiance with the stat
lts has been observed; otherwise, in the
opinion Of tps Court, the defect could he
reached by motio1 to DISMISS,
Upon an examination of the particu
lar case before me, to-wit: Clear, Com.
as. joyce, the Court is satisfied that al
the material requisites of the Act are
substantially and sufficiently set out in
t, n:- hill.
Before proceeding To an investigation
of the several grounds upons which the
motion is based, it may be proper t.
premise, that it is a fact which must b'
admitted on all hands, that one of thu
most important, nay, vital elements
every we'll organized aud well regulated
government, is a revenue adequate tC
sustain its existence and carry on 1T
necessary operations. Without it III
government could have any permanent
existence. Indeed, any theory OF gov
ernment, ignoring the substantial aid t
be derived from public revenue mus
be eminently visionary and utopian
But in order To secure such revenue
taxes in some form or other must D'
levied upon the property of the ci:izen
: Ever since the organization Of our State
government and before the adoption o
our first constitution, the State has al
ways had lien upon the lands OF tn
: citizen, assessed for the payment o
taxes. At first the power of enforcing
collection of these taxes was conferred
upon the County Court-next upon tn
: Circuit Court by process OF condemna
; ton and now, In certain cases and IN
/ der certain circumstances. upon tn
? Chancerv Court, by this Act of 1S71
{ Proceedings in these cases are all neces
/ sarily in rem, that is upon or agains- tn
land itself, where there is or has been n
: personsl property upon which 10 dis
A train. From time to time Acts hav
: been passed for the Rttainment of thes
9 essential objects, which have in man
: instances proved utterly futile, althoug
: the Legislature has more than once dc
# clared that they should receive libers
a construction, so as more effectually, {
r carry out its true object and intention
and we are of opinion that this Act VI