The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1875-03-18
Important Opinion of thc AoT'
ney-Gemeral.

OFFICE OF THE ATToRNEY-GENERA
JACKSON, Miss, March Is, 1879. J
Hon. ". H. Gibbs, AUDITOR Public Ae-
counts
SIR-Your compendium containing the
two revenue acts OF March l, 1919, 10
| hand, and you request my official opinion
| upon two questions embraced IN your
notes and instructions, to-wlt:
/ l. Under the act abating the taxes on
/ lands held by the State for non-payment
of taxes, shall State warrants issued sub
sequent to April /, 1874, and not for
prior claims be received for the redemp-
/ ton OF lands sold to the State tor the
/ taxes Of 1874?
The act of March IS, 1874 provides,
THAT Auditors warrants shall be re-
/ ceivable in payment for the redemption
| of lands, except those If the class pro-
vided in section II" las this been re-
/ pealed by subsequent legislation Re
+ ferring to the act OF March /, 1870, sec
ton 20, we ind this proyiso, That any
part of the Revised Code of 1871 not
since modified by subsequent acts OF 1872,
/ 1873 and 1874 in relation - sand Land
matters be made a part Of this act when
| not in conflict with The same. BY act Of
! 1871, Revised Code, section 1852. War
/ rants are received not only in redemption
/ but for the taxes before forfeiture. BY
the act of March IS, 1874, they are not
receivable for taxes but they are receIFa-
| bic in payment for the redemption #
! lands and this last cited net j. not re
pealed bY the act of March L. 1879.
! | aha therefore OF the opinion that the
act OF March /, 1873, contemplates tie
| payment Tor the redemption Of lands tor
| the taxes OF 1874 ia Auditors warrants
/ issued on the Treasurer subsequent - the
1st Of April, 1874, Except those issued
! for prior claims
2 Are Auditors warrants receivable
! for the privilege tax provided for in the
/ the act of March i, 1873? This act
provides section 6, That the State tax
| for general purposes is hereby fixed a.
four mills instead OF Is rs now provided;
and in addition 10 funds now receivable
for such tax il may ht paid IN State war
rants bearing date subsequent to April
1, 1871, except such as were issued fer
dues prior to that date. =
This languags would seem to leave the
question in doubt rs 10 whether the pay
ment in warrants applies TO the ''iour
mills or the general purposes, VIII
we con slider that the privilege tax Is also
for general purposes. But section
would seem t. relieve the question Of all
doubt, providing, as il does, THAT such
tax collector shall make affidavit at the
time Of the payment OF the pTirj}ege tar
by him into the State Treasury that he
has received all Of the warrants and GER
tifcates of Indebtedness paid in by him
at their par value, and that he has not
speculated directly OF indirectly thereon.
Why this affidavit, il warrants are not
receivable for the pririleye tar But it
may be said that THIS Is explained by see
ton of the act Of March /, 1873, to
regulate the eXchaugs OF certificates of
Indebtedness. Ii provides, THAT all
State warrants Of the class now required
by law to be paid in their order by the
Treasurer shall be receivable for all
taxes and other dues to the State, which
may become due and payable after the
1st Of October, 1879, except the special
tax to pay the principal and interest on
State bonds Pr0Uided, That nothing in
this section shall be SO construed as to
prevent any dues now payable in State
warrants to continue to be receivable the
same as if this act had not passed" 1t is |
quite clear that this act has reference to
the tax Of the ''tour mills which be-
comes due and payable on the 1st of
October, and was not intended to regu- /.
late or govern the collection of the privi- T
lege tax. The proviso is in reference to /
the taxes now payable in warrants,
What tax is it now payable in warrants
if not theprivilege tax? There is no tax
levied by the State and now due except /
the privilege tax. The four mill tax is
not due until October l, 1875. The bond
tax and school tax is payable in currency.
The amount paid for the redemption Of
lands is not tax neither is the retail
license
am, therefore, clearly Of the opinion
that the privilege tax is payable in Audi
tors warrants issued subsequent 10 April,
1874, and not for prior dues, and | think
the instructions prepared by you are in
strict accordance with the law.
Very respectfully,
G. T.. HARMS,
IA, 4