Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1872-12-13
rmpoRrANr TO TAX ooLLEcroRs.

C1MPTROLLERS OFFlCE, NAoh AAi.tsj
TENN. Dec. u, 1S72.-Hon Joseph b.
Heiskell, Attorney General, ETC., Sir: 1 de-
sire your legal opinion as to the time allow
ed by law for tax collectors TO make their
final settlements with this office. How
long after their bonds have been approved
and registered, before am required by law
to move against such officers and securities.
[ have the honor to be your obedient SER
want, ED. Il. PENNEBAhER,
Comptroller.
ATTORNEY GENERALS OFFICE, NASH
VILE, Dec. II, 1872-Hon. E. r. Penne-
bakcr, Comptroller, etc., Dear SIR: nave
inst received your note Of this d.te, In
which YOU ask an opinion as to the time al
lowed by tax collectors to make Their hnal
settlement with your offica, a I'd how long az
fer their bonds have been approved and regis
tered before you are required by law to
move against such collectors and their secu-
ties.
In answer have to say, that the collec-
tors bond is conditioned for the faithful
collection and payment to the treasurer Oh
all taxes by him collected, or which ought
to be collected, against the last Gay OF DE-
Gambler. Code 500. This means, OF course,
the December next after the execution OF
the bond. This fixes the time when ne is
to paw to the Treasurer taxes collected, or
echich ought to be collected; from the time
he fails to perform this obligation, the con-
dition of the bond is broken, and you would
be required instantly to have proceedings
instituted against him but for the
provisions in the Code, POT, sub. sec. q,
which requires you Immediately after your
annual visit to Knoxville and Jackson, to
make out statements of all delinquencies OF
Clerks, Sheriffs, Collectors or others charged
with the collection of the public revenue,
and transmit the same to the attorney 10
whose district the delinquency occurs, with
instructions to collect the amount due from
such delinquent and his suretie5 by motion
or suit at the first or any subsequent term
of the proper court. This is an imperative
requirement of the law. 1t seems clear
that the proper construction of this section
REQUIRES YOU to make out the statement OF
deIiDuuencies in West Tennessee imme-
distelY after the end Of fifteen days from
the first Monday in April, and thos in East
Tennessee Immediately after the expiration
of q like time from the first Monday III
July. It is fair inference from these pro-
visions that this indulgence is given to these
sections on account of their greater distance
from the Capitol and the Inconvenience to
which officers might be pus in beng
required to come TO the Capital.
As no such indulgence is granted to
Middle Tennessee, the only fair inference
is that the officers in that division OF the
State ere bound to settle for the year, on
the 1st of January of the ensuing year, and
are liable from that time to motion for
failure.
That this is correct, is proved by the fact
that YOU are bound upon your olcn dppre-
heRSi0n Of probable Toss, or upon reason
able suggestion of the same from others, 10
enforce collections at the first term OF the
court, without t0Giting for the expiration OF
the time when settlements are 10 be made
with the officers at Knoxville and Jackson.
Code, POT. Sub. sec. 80.
You are bound therefore in regard to
officers Of all kinds in Middle Tennessee,
charged in any way with the collection OF
the revenue, and who fail to settle on or
before the 1st of January next, to report
them TO the District Attorney of their dis
trict as Delinquent, and instruct him to pro-
ceed by motion.
As to cases in West Tennessee, you may
wait until your annual visits TO Jackson and
Knoxville, unless you are apprehensive OF
loss, or have a reasonable suggestion.
The Code elsewhere makes provision
for the motion against "any officer concern
ed In the collection of the revenue lvhC
has failed to collect, make returns. or set
Element, or pay oUer moneys Of the State 6y
him Teceiued at the time and in the manner
REQUIRED by laW.-T30.
MONEYS collected by the Code required to
be paid over on the last day of December.
| By the act of 1867, S C. 10 5. 10, the time
| is fixed for the 1st of December. The same
act requires quarterly payments Of all mon.
| les collected. Any failure in any OF these
payments is a ground of motion, but the
motion would require to be supported By
proof of collection until the end OF the
year. Then the failure to collect and pd9
| Ouer every dollar due is enough
It has been suggested TO me that Collect
ors claim time under the Code, COL. Thai
| is a provision for the benefit Of tax Collect
| oTs who have allowed taxes to fail IN ar
rears. After they have accounted for them
and paid them, they are allowed two years
from the end Of their time of office during
which they may use the State authority K
!
The tax collector is charged on settle
ment with the aggregate State tax oi
his county. He is then entitled to severa
credits. OF these the third credit is for
amount Of insolvencies or deficiencies IL
the payment of taxes.-Code 64o-3. IC
obtain this credit, he is bound to swear II
open court that he has used all legal ways
and means in his power to coilac
the taxes contained On his list, from IN
time he receired the tdI list from the Clerk
and that he could mt find any property Oh
of which to collect said taxes. This mus
be endorsed on the list and sworn to il
open court. For all uncollected taxes as II
which be cannot make this oath he is a0so
lutely bound to account.-Code 65O. l
would be your duty to see that this afhdaVl
is on the copy of the list filed with you, an'
that it embraces these essential exculpator!
fact.
The tax collector is entitled to credit To-
land tax, where he has reported the land
for taxes at the first term in the ensuin!
year. If be fails to report it to the .trS
term there are but two excuses alloWaol
for his failurea LIST. That the Judge JdHet
TO hold the court. If the court was hell
then: End. That he was prevented By SICK
ness or unavoidable Gcci dent. 44S-6-7.
That the Code coDtemplates a promp
settlement, is evident from the fact tina
provision is made for refunding for insol
vencies, where the officer, ,oitltin the tun
prescribed by lac, gets the proper evidence
on which to allow the crediG.-656.
SO in case judgment is taken against tn
officer and his sureties, you are allowed u
give him credits upon proper proofs.
These rules are adopted only with vieV
to insure prompt attention, which coul'
never be had if officers had to get all thei
allowances before settlement or judgment
If they fail to get their allowances mad
within the year, they must pay all th
taxes and get their allowances on a subse
quent settlement. Some important require
ments of the law on the subject OF settle
ments and of judgments were set out in a.
opinion of the Supreme Court at Jackso
last summer, a copy Of which was furnish
ed you for publication, and published in th
UNION AND AMERICAN.
Very respe c;fully, J. B. HEIsKELL,
Attorney Genera