Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1873-12-17
REVENUE COMMISSIONERS.
The Acts of 1871 and Is72, Authorizing
the sale of Lands by Revenue Conn
missiOners Not Repealed by ASSESS
ment Act of 1873.

commissioner, for use, etc, VS.. NewsOm, CT ais
Opinion by Freeman, j.
The bill in this case was filed under the
act of 9th March, 1871, aud the amendatorv
act passed March, p, 1872. The original
act is entitled San act to provide for the
sale of lands which have been sold for
taxes due the State and bought in by the
Collectors of Revenue"
The amending act is entitled San act to
annul an act to provide for the sale GLANDS
which have been sold for taxes due the
State and bought by the Collectors of Rev
enue," passed March q, 1871. The Chan
cellor dismissed the bill, on the ground
that the act Of 22d March, 1873, Sec. so,
construed as to this repeating section at
last term, had repealed all laws providing
for sale of land for taxes, and the above re-
cited acts among them. The title of this
last act is can act to provide for more Just
and equitable laws for the assessment and
collection Of revenue for State and county
purposes, and to repeal all laws now in
force, whereby revenue is collected from
the assessment Of real estate, personal prop
erty, privileges and polls" The S0th sec
ton of this act reads: "That all acts and
parts of acts upon the subject of assessment
and collection Of taxes, and sale of land for
taxes, in conflict with the provisions of this
act, ard all other acts in conflict with the
provisions of this act, be, and the same are
hereby. repealed"
If the two first acts are laws for the sale
of land for taxes, in the sense of our laws
on this subject, then they are repealed. If
not, then his honor erred in Diminishing the
bill. This question, on examination, pre-
sents more or less OF difficulty; but, on
| careful examination Of the question, we
think the laws referred to in See. so Of the
act of 1873 refers to the general laws Oh the
subject of assessment and collection OF
taxes, and sale of lands under these assess
mentS, in the ordinary course of collecting
I the revenues of the State, and not to the
exceptional cases of lands already sold for
taxes, and bought in by the Revenue Col
lectOTS, under the laws authorizing such
purchase. 1t will be seen that the act OF
March 6, 1871, and amendatory act of 1872,
that by this title they propose different OBJ
jects from that of the ordinary collection of
| reveRue, and are, in their provisions, not
applicable to the general collection OF
taxes assessed ON lands for revenue pur-
poses, but are confined to the sale of certain
specified lands that had already been sold
for taxes, and bought in as directed. The
decision in the ease of McCue, at last
term, had no reference to the act of March,
1871, or the amendatOry act of 1872; the
two acts were not before the Court, were
not mentioned or read, and, therefore, were
not intended to be passed on by the general
language used by the Court in the opinion.
This bill is authorized by these two acts to
reach exceptional lands, as we have said,
that had already been sold for taxes, and
the proceeding is not, in our opinion, al
fected by the repeating Section 50 of act
Of 1873.
Reversed, and remanded TO Chancery
Court.
A true copy.
JOIN II. FREEMAN, Clerk.