The star of Pascagoula. [volume] (Pascagoula, Miss.) 1873-1878, 1875-06-26


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Tar Collector. az . dlsfisc, oeieo
u not mentioned In ibe Constitution
o. 1917 and 1881 Prior 10 lsii "
w,ald seem That the daty of assessing
and collecting taxes we're united IN
iho ssms person. Who vas elected by
the people pader The name u Assess.
or s0d Collector. In that year. the
duties were separated and tao on
GERS, Assessor and Tax Collector
were elected. Two years afterwards,
in 1873, by the 9TH section q tho act
TO amend The revenue lave "ffom and
after the frs, day Of November, 1913,
the office ofTax Collector was aool-
ished, and oil the duties, ETC., etc,
shall he performed by the sherifis Of
the several counties, who shall give
another bond for the collecting Of
taxes, in the same penalty and condi'
tons in the manner prescribed for
Tax Collectors"
Subsequently, in 1914, by the 31st
section of the act ITO amend and re-
duce into one, the several acts in re.
lation to the revenue" etc. There is
q re-enactment, in substance, of the
7th section of the act of 1843.
Again in 1916, there was a revis-
ion and consolidation of the revenue
laws, which contained almost in lati-
dem verbis,' the 7th section of the
act of 1913. and 3lst section of tie
act of 1874. (See 32 section act
1914, p. p. 10, 80.)
The provisions we're substantially
continued in the code of 1857 with
some changes in phraseology), so that
we have had from November, 1913,
till October, 1871, by express statute,
the duty Of collecting the taxes de-
volved upon the Sheriff, coupled with
the requirement that he shall give a
separate bond.
The Oath section, article 4 Of the
Constitution Of 1917, il, "a sheriff
and one or more shall be
elected in each county, etc., etc Sec
ton 10, article A., Constitution 1892,
Is "A Sheriff aud one or more coro-
ners, o treasurer, surveyor and rams
ger, shall be elected in each county,"
ETC., ETC..
The Constitution of 1859 provides
for the election Of an assessor but ia
silent as to the collector. 1t is plain
that if there had been such an Office
as tax collector created by the Cons
situations of 1917 and 1882, there
would not have been such legislation
as we have referred to.
Y n
II il shall be held that art 5 (supra)
Of the code OF 1855, has been repeal
ed by the 9Th section of the present
code, then it follows, if the collection
Of taxes does not pertain to the Sher.
id as ar incident Of his Office and was
SO understood and intended by the
trainers Of the Constitution that we
have not now, nor have we had, since
October. 1871, a legal Tax collector
in this State. The test of whether a
former statue has been suspended by
the code of 1871. is whether the sub.
ject has been revised and consolida-
ted. If the subject is legislated upon
in the new revision, it must be assum.
ed that those parts Of the former law,
not r~eenacted, are intentionally omit
ted, and that 20 much as lie retained lie
the full expression of Legislative will,
and that oil else is repealed.
A critical examination Of the code,
Enthusiastically ~evinces that such was