Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1873-12-09
Im.ortant and Interest ing Lavs,it

Robert Caldwell was elected Revenue
collector for TIC county of Davidson, in
March, 1871, for that year, and after quail
Tying according to law, entered upon his
| duties. As then provided by law, it was
made his duty to report the lands OF all
| dellnquents OF the preceding year for con-
| demnation and sale, to the JGIiuaiy term,
| 1872, Of tire Circuit Court. But for some
| reason, it seems this was not done; and the
delinquent tax list for 1871, was not re-
turned by the collector to the Circuit Court,
| until the. January term, 1873, of that court
--juet one year afteEit should have been re-
| turned-under a strict and literal reading
of the statute. At the January term, 1873,
of the Circuit Court, the lands before referred
to, werereported by the collector to the court
for condemnation and sale, and judgment
was entered by the court ordering their adj
yertisement and sale according to law, and
by arrangement with the collector, the de-
linquent tax list for the year 1871, and
| and time and place of sale, were published
in this paper for the period required by law,
the charge being for the work, according to
legal rates, some $2,400. The lands en-
braced in the published list having been
(in default of other bidders) placed to the
account of the Treasurer of the State for
common school purposes, at the price of
the taxes and costs, as required by law.
We presented our account to Comptroller
Burch for payment, which he refused to
pay, because, as he insists, the whole pro-
ceeding was absolutely void; the delinquent
list not being repeatedly the collector to the
court at the time required by law, the court
mad no power to order the advertisement
and SALE of the lands in the delinquent
list, for the year 1871, and this was one of
the public laws of the State; the Judge, col
lector and this paper knew its illegality,
and that all orders under the judgment
were void; that for these reasons the Treas
urer took no title or benefit for the school
fund under the sale, and that the State
should not be made to pay costs upon the
void and illegal acts of others, they being
held to a constructive, if not actual know
edge of the void and illegal character of the
act at the time the services charged for were
performed. Such is the position of the
Comptroller. We are not sufficiently learn
ed in the law to venture a decisive opinion
as to the merits, of the legal points object
ed to our account, by the Comptroller, but
this we do know, we perform
ed the labor charged for hon
estly and in good faith, and think We
should be paid for it, what is allowed for
such services under the law. And in order
to test the legal soundness of the position
assumed by Col. Burch, we have caused a
mandamus to be issued and executed, upon
him asking the court to compel him, as the
Comptroller of the Treasury of the State,
to issue to us his warrant upon the treasury
of the State for the amount of our claim.
We have known Col. Burch too long and
intimately TO question his entire good faith
and perfect sincerity, in the objections rails
ed by him against our account; and we
know he will defend what he con-
ceives to be the rights of the
State with the same energy
zeal, sincerity, integrity and ability that
have so eminen tly characterized his admin
istratiOn of the high trust reposed in him,
and to insure this we learn he has secured
the services of Messrs. Smith, Baxter, and
Allison, and Gen. Jas. NJ. Quarles to repre-
sent the interests Of the State. The mat
ter is now before Judge Baxter, and will be
heard tomorrow. 1t will likely be appeal
ed, however decided, as both parties seem
confident.