The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1872-05-01
local MATTERS.
,,r,.. .,,tsftcr on the Recefyebfsfy OF
COUPONS for Taxes.


.,,'-3ur ravlor issued on Yesterday the
....r;n- circular. which will be read with
.-i.,. ~ taN-lHyrl> generally:
COMMONWEALTH or VIRGINIA.
,,.f.r A,.mroH or PvBLlc ACCOUNTS,
RICHMOND. Va. April 80. 1872.
..sf -:,i,'.ncnt> made 10 me bv several of
.,r .ug..,'H- officers of Stnte taxes regret
..arr That many persons who are prose
,r- a.l>inr>> which requires license under
,.., ..,y> aa,r declared their intention to pro-
...-,. ,.uivn> 10 tender in payment of the
~ 'arronn. Surprising this course To he
g.. v3...3 !Hay he extensively followed. | feel
..'8, duty 70 advise rs Stronglya> can
-. il, tor the following reasons:
ia" r"IciNahiity OF the coupon for
..., ,N;aort1cd III the act for funding, &c.
a.. g.. +" repealed hy subsequent legislation.
I..I,l-4ing act is in the following words.
Il ;aj.owS a certified ccpy Of the act, al
a31 published in the DiSp6tch.l
ti.r ,"!a,riiutionality of this act, l ali
.~s..o. Ia been questioned. The question.
..Wr.s.. j. one which the courts alone arc
,.H.fvttn, 10 dcrite. and will, l learn, be
a--.,ei h"tclc the Court of Appeals at its
ryrH iii Wytlierilie. SO long. however.
. =. a,. stands upon the statute book lln-
s., II the state shall decide it unconStit,l-
,.4i and therefore imperative and void, it
...,; 10 regarded is lar. and executed m-
.i,&g-ly. i:encC no payment can hcaliowed
'}.i.3 does no; conform to the provisions OF
t., ,np":iiug act. Again: / advise against
'ir 'rti,i"i "f coupons. not only because the
rniiyrii@. officers OF the State are forbidden
ay the Hr: 10 receive them. but for the fur.
'.pr reason that person prosecuting 4 buSi-
rrs> without license. when :: license Is re-
r..i"r.. hy law. incurS thereby a very heavy
r".a5;y TOR 80 doing. The 10th section OF
So. -: for the assessment of licenses. Nc,
,.rr'arr>: THAT whenever the General As
.g;uHly snail levy license tax on any buSi-
t.-~ "mf'armcnt. or profession, it shall be
.,,as sri'. {" engage III such business, enl-
? ,Hcmi ~ profession. trithG,H a ttcelSe.'
ii'nre. there can be no valid license until
:'r.. -~iHeut Is made by the proper officer
ID ~, tar PAID 10 the collector. The act re-
...I,> tie assessor to furnish the collector
nE'4 Il certificate Of the lax assessed, and the
:.atilt " the treasurer or other collecting =
''rcl. Tor the amount 50 certified to be en-
d.4SrI upon the certificate, before it c.n bc
..si. The language Of the act is very plain.
i! i = fellows: Zee section III, same act. ]
= hc certificate 50 issued hy the assessor
49,. commissioner shall l'e produced to the
at.r,r authorized TO receive OF to collect the
..ruyl,y LlN in the county or corporation
a."""!n the certificate was issued and II
'"g.l G"lht du;y OF the said officer 10 receive
"a. t,:."s pamcd therein. and 10 grant to such
s.i~,H a receipt Tor The taxes written upon
Ic; certificate. such certificate aud receipt,
lie in conformity 10 law, shall bc held to
80 "a ECc">r 10 prosecute the business. enl-
l,p,..
Md farther. the 10th section Of the same
PES declares that
10. Within tt5 tags after an assessor or
"1H'0i,,;onaT shall have granted Il certificate
- Ch;aiu license he Shall deliver to the pro.
!".T '",,'tnr Ci the taNcs OH such license a
1T = niI such certificates, It's far as he may
.,," Progressed with the SAME, which lisi
t4 bc Tie @ilid" OF such collector in col
,.@jn- tie taxes imposed by law Oh such H.
..n>". Ii the taxes he not paid. the collector
-,rds ,i>tl1,in. Immediately upon the receipt
Il o,i"!i Isl. tor the amount with which any
i..I.,r litty have been assessed; and he rlaS
H. &; III ten days notice. so much of stlcl
NELSON'S property, subject to distress, IL niiI
g.. uvCCSs:rv TO pay the taxes SO assessed anC
r.rr costs attending its collection. II the salt
collector shall be unable to find sufficient pro
;2ty to satisfy the taxes so assessed, and thu
.,},i" siiall not he Immediately paid, he sha
crest the person so assessed, and hold hin
j., custody until the payments made, orunti
&. clltei into bond, with sufficient security
~ /, lsAaitr IL least double the amount of tl'
.N.. - assessed, conditioned for his appear
.a..' before the Circuit Court ofhis county Ol
CORPORATION, to answer such action of debt
InGictnc or information, nS may lie brough
a@aiMst him, and to satisfy not only the fint
!iapo>cd, but 10 pay the taxes assessed; ant
j. lHii be lawful Tor the court, upon the trla
II such action Of debt, indictment or lnfor
ln:;iun. TO render Judgment upon such bono
rov the fine imposed and the taxes which may
!c assessed
The Foregoing extracts from the law Will
1licc 10 show that the prepayment of the
~. i essential 10 the validity ola license. Ii
1In correct in this view, then [ submit that
"y payment OF the tax can be valid, unless,
est. il is made hef0re the license issues; and
~,,pud, unless and until payment IS made
according to the provisions of law rs pre-
",.3i>od N the act Of the 1th March aforesaid.
In vsw Of the foregoing considerations |
.,4u!d respectfully advise all who may desire
T. irosrcutc Il business requiring license not
- 'GI'&.ir;sS themselves by refusing to pay
iAclr taxes in the currency prescribed in the
l':'sn" ;ict OF the Ith March. The officers
%, ::,o Yw are men sworn to perform their
rol;. u.a will he held TO Il rigid accorlnts,-
t;a2y fer failing to do SO. They cannot,
@,.Gcir!r, receive coupons for taxes under
instructions from this Office, as it would he il
IaHjhc violation of the repeating act, w.tlch
l;">t stand It's the law governing IN the case
~ Itself shall be either repealed by TIE
H.ncrh Assembly or declared to be uncon-
-'tulio.al and void by the Court Of Appeals.
! would therefore call the attention Of all
!.raons who insist upon using the coupon i'll
l1yncnt of their taxes, and will consent TO
!..y III TO otlicr mode. TO the fact that they
MI! hc compelled by such 4 course to suspend
i.."t rttsirc5s or incur the penalties Imposed
- law Tor continuing it i'll violation OF
II, provisions. This state OF things l would
gfCtir dcprccatc, and hence have adopted
l3ia node Of making the suggestions eln-
1o,sicd in this letter, with hope that il may
induce those, il any there be. who had deter
mined TO act differently, TO reconsider their
purpose. pay ,eir taxes in the currency IN.
d':aicd by the act of the 7th March, and
thereby avoid the necessity of Il suspension
oithcir business, or the penalties imposed by
IA" for prosecuting ii without license. The
sui!now before the Court Of Appeals, to which
have referred, cannot be argued before the
Jane term Of that court, and may possibly
no! he decided until November; meanwhile
the Isl May will arrive, at which time
iie"nses expire, ard the tax iortheirreneWai,
i renewed, will be required to be paid within
Zen days thereafter, before the business can
be lawfully continued.
WILLIAM +. TAYLOR, :
Auditor Of Public Accounts.