Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1872-03-13

and in those counties, where special taxes |
were leviea for roads, bridges, and other |
purposes, these taxes have also been bid |
together with the StaLe taxes, upon the, |
lands sold. The act of 1S59-60, chapter l6, |
passed March s, 1860 entitled, Gan act to |
amend the law regulating redemption OF |
lands sold for taxes" authorized the vari-
Gus County Courts to employ agents and
attOrnies to bring all necessary suits either
in law or equity, in the name OF the Treas
urer, as Superintendent of Public lnstruc-
ton, TO secure the title and possession OF
lands sold for taxes and purchased by said
officer; and also to collect all unpaid taxes
remaining after the settlements of revenue
collectors, And the act further declares
that its provisions extend TO all unCollected
taxes, either for State, county or internal
| Improvement purposes.
Whether the act of Dec. @, 1871, repeats
| any part ofthis act because of its conflicting
provisions, there would certainly arise so
much confusion and unnecessary costs in
the attempt to execute both acts, that they
should be barmonized by repeal of one
of them, or by blending together the pro-
visions of both. The act of 1S59-GQ, is now
being executed in several counties
| including Davidson and Shelby,
under the apprehension, that 1t is not re-
peaed either by the act Of December, 1871,
or by the act of 1o69-7O, chapter so, sec
tions and 2.
l therefore earnestly recommend a careful
examination of these acts, and that you so
modify the act of your regular session, as to
make il most effective for the objects in
tended to be accomplished.
And ia this same conneXion'i it is respect
| fully submitted to you, whether in the larg-
er counties of the State, one Commissioner
| can execute the act, and whether bond in
| double the amount of the unpaid taxes, may
not in some instances be oppressive, if othsr
means can be devised to protect the State;
such for example, as frequent settlements,
a Id Tie lJuglnent with some officer Cr
court of the State, of power to increase the
bond or remove the officer for failure to
make periodical settlements and prompt
payments.
Isubmit also to you whether the exercise
of the power to appoint Commissioners,
might not be properly conferred upon the
County Court, or with some other local tri-
| bunal
The speedy collection and prompt pay
ment of revenues to the State, is so mani
testify essential to its well being that
need only mention the sub
| iect, and invoke your attention
TO it. 4 large amount of real estate is held
| in Tennessee upon speculation, some OF 1t
| in large bodies of five, ten or twenty
! thousand acres. Our laws have practically
projected the owners in holding these lands
! free of taxes. 1t has ripened into maxim
with them that ''taX titles are void" and
! large quantities of lands are held generally
| By men Of wealth, that for fifteen or TWEEN
! ty years have paid nothing into the treas
ury, while the resident producer, tie
tradesman, mechanic, and other industrial
pursuits support the government. 1.-The
records in the ComptrOller's office will veri-
| fy the statement, that it seldom occurs that
! the agriculturist or other permanent bold
er of real estate permits his land to be sold
! for taxes.
The remedies will at onca suggest them
selves to you. the practical result Of the
| act of your regular session authorizing
revenue collectors to receive treasury war
rants in payment of taxes, demonstrates the
necessity either of protecting the treasury
from imposition against the obvious objects
of the act, or of authorizing loans to defray
the expenses of the government.
The revenues are now paid
| almost exclusively in notes of tho Bank OF
| Tennessee or in Treasury warrants. While
the party to whom warrants are issued and
perhaps the bona fide holder should be al
lowed to pay them in discharge of his taxes,
| submit whether it is good policy to permit
the holder Of warrants to collect them from
the Revenue Collector by paying the taxes
of other parties.
And it is also submitted to your consider
alton whether the State Treasury ought not
to be protected against the possibility of the
purchase Of warrants by collectors at dis
count with currency actually collected from
the tax payer.
If the existing laws can in the respects
mentioned, and otherwise, be so amended
as to insure the speedy collection and
prompt payment into the Treasury, in kind,
of the revenues, the floating debt will be
absorbed at an early day, and the financial
condition of the State placed on a solid
basis.
THE STATE PRISON.
The report ofthe late Board of Inspectors
Of the State prison was not printed, until
the adjournment of your regular session;
or this account it was not examined by your
committees. 1t is due alike to the State
and TO the Inspectors that there should be
a careful investigation of the report, and a
settlement with the retiring Inspectors.
And it may not be improper for me to state
that while the report in question assumes
that the profits of the prison during that
management, amounted to S94, 4O6.4l, yet
the books of the Comptroller and Treasurer
f show an expenditure by the State on ac-
f count of the prison of $204, 10000, from the
1st of January 1870 to the list Of October
1871, a period of twenty-One months. No
part of this expenditure is included in the
report, nor has any part of it been refunded
, TO the Treasury. In addition 10 this there
is a balance of the prison debt outstanding
and unprovided for, (after the application
of the proceeds of the sales Of stock and
t materials to the lessees) of about $4,000.
= This must be speedily provided for by the
State.
The act passed by you on the 18th day
: of December, 1871, entitled can act for the
more efficient management of the State
prison." allows the Superintendent the use
: of the dwelling house at the prison
for his residence. The salary of the wardeT
b. Is fixed at $1,000, and he is provided with nc
residence. | respectfully recommend that
? the dwelling house be given to the warden
} and his constant residence at the prison bt
g required, instead of the superintendent, anC
/ that suitable compensation be allowed the
. superintendent therefor. The constan
4 presence of the warden is Indispensable tt
!, the discipline of the prison, while the du
0 ties of the superintendent often call him t
, other parts Of the State.
g also recommend that you provide TIL
1 prison with an assistant warden, or a clerk
: The large number Of prisoners, amounting
4 now to about 761, require as | think thu
/ services of such an officer.
y am happy to state that the terms Of The
4 lease of this institution, ratified by you OF
0 the 22d day of November, 1871, have beer
b complied with, and the contract promises
complete success for the State. 1t is nov
Y confidently believed that the State Prison
: which has cost the State large sums o
|. money every year except one or two sine
S its establishment, viii not only be self-sus
d tanning under this lease, but will yield al
Il annual revenue to the State.
DELINQUENT RAILROADS.
T The Commissioners for the sale of delin
# quent railroads have not disposed of 9Th
n Tennessee and Pacific railroad" under tn
It act passed the 18th day of Dec, 1871, Ell
: titled an 'act to amend an act passed Dec