Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1873-10-18

SIC. 2 Be IL further enacted, That said
Collector Of Railroad Taxes shall report
to any term OF the Circuit Court of his
county preceding the day of sale, that will
allow time for advertising according 10
law.
SEC. 3. Be IL further enacted, That in
counties where there is more than one
Circuit Court, the report provided for in
Section 6l2 of the Code, shall be made to
the First Circuit Court of said county.
SEC. 4. Be IL further enacted, That at the
sale of lands for non payment of taxes, IL
no person will bid the amount of taxes,
costs and charges, the said collector shall
bid OF the lands In the name of the county
trustee, for the use of the several railroads
for which taxes were levied, in which case
the fees shall be paid to the officers out Of
any funds belonging to said railroads.
SEC. ). Be 1t further enacted, That this
Act take effect from and after its passage,
the public welfare requiringit.
Passed February rs s. 1873,
Speaker of the House of Representatives.
A. T. LACEY,
Speaker of the Senate.
JOHN c. BROWN,
Governor.
This act, it seems to us, eonfers upon
the County Court the power to deal
with delinquent taxpayers, on account
of the railroad, in the same manner
that they are dealt with, as delinquent
State taxpayers, and, if we are correct
ly informed, the law was made to fit
this case, and the Court, acting under
this law, is clearly responsible for the
cost of collecting the railroad tax, in
accordance with its provisions. If
those costs were to be clear loss to
the county treasury, there might be a
bare seEhblancc of equity in the oppo.
sition to an appropriation to pay them !;
but since it comes out Of the pockets
of the delinquent taxpayers, We can
see no equity nor legality in the Courts
refusal, or hesitation to make an order
for the payment of the past-due fees
of Clerk and printers. who have no
recourse, save upon the COurt-for the
liquidation of their just claims. So
far as the printers are concerned, this
is contract between the county and
themselves, as outside parties, for the
performance of specific services, for
the payment of which they-the print
ers-can hold no one responsible, ex-
cept the party with whom they con-
tracted. But it was argued that the
Court is not responsible for those costs
unless made so by some special act of
its own" That it did make itself re-
sponsible by such special act Of its
own" will appear very clearly, from
the following resolution adopted, at
the quarterly April term:
On motion, it was ordered by the Court,
] that Jno. r. Martin, the Railroad Tax Col
lector for the years 1851, %, 81, 81, 6S and 60
| be and he is hereby directed, TO advertise
and sell all condemned lands on his lists,
which has heretofore been held up by order
of the County Judge.
This resolution, adopted so soon af-
ter the enactment of the law already
quoted, fixed, beyond all reasonable
doubt, the responsibility of the Court
for the payment Of those fees. IF,
however, the object is to defer pay
ment until the last dollar is collected
from the taxpayer, it is as little as
the court can do, to adopt some prompt
and efficient measure for a speedy col
lection. 1t is not right, nor is it cred
liable to the county, that those who
have faithfully complied with their
contract, and have no recourse upon
the individual tax payers for each one S
pro rata Of the aggregate amount OF
costs, should be kept out of their just
dues because the court, in the face OF
the law we have quoted, and its OWL
special order, still doubts the legality
of an obligation assumed under the
plain provisions of the law.
In undertaking to advertise the de.
linquent tax list, the contract was not
alone between the printers and the
collectors, but between themselves, the
collector and the County Court, there.
fore they can look, for payment of theil
uncollected fees, only to the court
through whose orders the work wa:
done, and through whose order pay.
ment can be made at any time-sucf
payment being conditional, neither il
equity nor in law, upon the manner il
which collectors discharge their duties
As a preliminary step to future
adjustment of claims and responsible
ties, involved in this complex lega
problem, committee was appointed
by the court, to investigate it, and re
port at the January term. In the
meantime, creditors, whose claims cal
be barred by no committee report
though payment of those claims ma.
be postponed, must arm themselvei
with patience to bear the pressure o
their necessities, until it may pleas,
the court to decide whether, amid tn,
general suspension, it is bound to pa!
its honest debts. The county has solo
the railroad, or its stock in the same
The County Court takes the place o
the railroad Directory, is still bound
for the payment of the railroad debt
principal and interest-and still tn,
court raises the Observation-Disclosures, o
not it is responsible for the costs o
the collection of the taxes that ar,
to meet the interest on the railroad
debt, and ultimately the principal. T.
: pay those fees, costs the county moth
ing, in the case of delinquents, oil
whose account, alone, the fees are in
I