Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1874-07-07
CUTTING DOWN FEES.
An Important Decision in Relation 90
Tax Sales

An Important Decision in Relation "a
Tax Sales.
Some three weeks ago a motion was
made in the Circuit Court against w. A.
Knight, Railroad Tax Collector, Albert
Akers, Clerk of the Circuit Court, and
Roberts & Puvis, to retax the costs in lots
sold for taxes, the plaintiff IN the case being
the Nashville Building and Loan AsSOcia-
tiOn, which was represented by Frank Reid
and Neil 5. B7Own, Jr. Clay Roberts ap-
peared for the Tax Collector, Capt. Steger
for Roberts & Purvis, and Baxter Smith klr
the Circuit Court Clerk.
The following decision in the case, as to
the Tax Collector and Roberts * Purvis.
was rendered by Judge Baxter Yesterday:
No officer is allowed 10 demand or re
ceive fees or other compensation for any
services further than is exp; eSsly provided
by law, Sec. 45l7.
AS TO the collector, think he is entitled
to the fees charged ii he has performed the
duties prescribed by law for which they are
allowed.
Sec. 607 of the Code makes it the duty
OF the collector upon receiving the tax list,
Immediately, by advertisement at four Of
the most public places in each civil district,
to give twenty dayS'nOtice Of tEe place and
time, when and where he will attend to re-
ceive the ia eS; aud il is further their duty
at the same timeyand in the same manner,
to make full publication of all such parts
OF tie law as in any way relate either to
to the time when taxes are declared due, or
the penalties imposed on failure 10 pay said
taxes at the specified time. And If
any person shall fail to attend OrOtherwise
pay his taxes on or before the day appoint
ed, the Collector shall buy the same by
distraining and selling the delinquenl'S :
goods and chattels, giving at least twenty
DAYS notice Of such sale by advertisement
at four of the most public places in the dis
triet. After perform Nc these duties, if the
taxes are not paid and there are no goods
and chattels on which he can make distress
for taxes, then by reporting the fact 70 the
Circuit Court that there are no goods and
chattels on which to make distress, then,
and not till then, has he right to report
the lands of the delinquent taxpayer to
the Circuit Court for condemnation and
sale.
Whom he has issued a distress warrant
on which the money has been made, or the
same has been duly returned Bulld bona, he
is entitled to a fee of fifty cents, and then
for reporting the land he is entitled to a
fee of one dollar, making together S1.50.
But if he fails to use the means reqnired
by statute to collect the tax before report
ing the land, he is not entitled TO fees for
services not performed. If the tax payer
pays without coercion, the collector gets
his commissions. If be fails TO paw, and
the collector has furnished him with the
facilities, the law requires hun to furnish
and the collector then issues his distress
warrant, he is entitled to % cents for the
warrant, and if he fails TO be able to make
the money by the warrant, he may then re-
port the land, and will be entitled to one
dollar for each tract or lot properly reported.
But the distress warrant runs against the
goods and chattels, and has nothing to do
with the land. The law contemplafes bat
one distress warrant against each tax payer
and if the taxpayer has several tracts Of
land or town lots reported for sale, there
can be but one fee Of fifty cents for the dis
tress warrant and one dollar for each tract
of land or town lot reported for sale. Ii a
collector fails to exhaust his remedy by dis
tresS against the goods and chattels he has
no right to report the lands and he would
be entitled to no fees Whatever. To
CAALAlAE nm " = AEI Va OLC h0AlAA AOL lE-
porting each separate tract Of land he must
report each tract separately with as much
description and particularly as is required
by law to report a single tract. He may
not bunch several tracts or lots together |
aud describe them generally as the proper
" Of a. T., but each separate tract must be |
described individually as the property of |
A. B., aud with all the other minutie Of |
n -
would be required II A. i had but one lot. |
The trustee is entitled 10 a fee Of S1.5O |
for each tract of land advertised for non
payment Of taxes. Sec 4jS5. But the al |
must contain the description Of !
the land given in the Sherifi-s report, and
shall set forth the quantity and situation Of |
zach tract, and that the same viii be sold |
for taxes, costs and charges. To entitle the |
printer to the fees allowed by law, the work /
must be done according to law, and the all /
Eertisement must contain all the infO1na-
ion which the law requires it to contain.
L must Lot only contain the description Of 4
he land given in the sheriiTs report, but it
must set forth the quantity and situation Of
zach tract and that the same will he sold
Tor taxes, costs and charges. Sec. GlS.
Such is the language Of the law.
/ am of opinion. therefore, that to entitle
he printer 70 his fees each separate tract
must be separately and distinctly adveT-
Used with all the minutia and particularly |
# description of each separate tract that
would be required if the owner had had
put one tract. Several tracts cannot De
punched in an advertisement with any gen
sral description less particular and COM
llete than would be for each separate tract
{ il had been the only tract the owner had
advertised. For an advertisement failing
% give such description, the printer would |
be entitled to but one fee AZ most, if to
hat, though the advertisement contained a
lOzen tracts of land. 1t may be said the
lrinter has no data by which 10 20 except |
blythe collectors report, and
hat it would be unjust for him to be visited
With the penalties due 10 anOther's neglect
The answer 10 that is, it is the duty Of
he collector to make ont the advertise
nent, and if il is not made out in puTSu-
nee Of law, the printer knows it as well as
he collector and knows that the owner
annot be made to pay for an advertise
lent not in accordance with law, and
moving these facts he ought either to de-
ii3,e to pJiEt it, or charge il 10 the col
cc;Or on private account.
The law is exceedingly JEALOUS upon the
inject Of fees and costs and will not COM
el any man 20 pay for services not rem
ered at his instance and request, unless
here is an express statute therefor and un-
ess the services rendered are rendered in
omplete conformity with the requirements
{ the law,
The clerk has not been represented in
bis motion and no brief has been furnished
he in his behalf, and for the present | eN-
reSs no opinion upon the subject Of his
.