Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1875-04-10
TAXES.

lection OF taxes for 1874 appears to be left
to the action Of the different tax collectors
IN tins State. Unless each collector TeneWs
ms bond, the law will not apply to the
taxes due such collector. In other words,
TO apply Il TO our own county, unless Mr..
Barton and Esq. Carpenter, the collectors
Of Stae and county and railroad taxes for
1874, see proper to renew their bonds, they
can proceed with the collection Of taxes as
if the law had not been passed.
The law in this shape appeared to be nee
essary, for the reason that similar law
was passed some years ago by the Legisla-
ture, and The Supreme Court Of the State,
in a case decided at Knoxville, held that
the giving Of further time to the taxpayers
worked release Of the securities Of the
collectors.
Mr.. Carpenter, the Railroad Tax Collec-
tor, will not renew his bond, but will pIO-
coed with the collection Of the taxes due
him, under the old law.-LebdnOn Herald.
There were two acts passed by the
Legislature bearing upon the subject
matter Of the above article from the
Lebanon Herald. The first, approved
March %, is entitled:
"An Act to relieve Taxpayers and tax-eollectors
Of the penalties provided for in the 9th sec
ton Of the Revenue Act passed March p,
1873"
Section l provides:
That all taxpayers Of taxes levied
during the years 1873 and 1874,
shall be relieved Of the penalties fixed and
prescribed in section 81 Of the revenue act,
passed March p, 1873, upon the payment
Of all taxes now due from them as tax
| payers, provided the same shall be paid on
or before the first day of October, 1875.
Sec. 2. The penalties against Revenue
| Collectors shall not be released in cases in
which said collector has collected the
money and us-d it; bnt in such cases, if
securities are forced TO pay for their prin-
/ cipals, the penalties as 10 them, shall be
released, if the taxes, with interest, shall
have been paid on or before the first day of
| October next.
The second act was approved and
takes effect from March "a. 1t is en-
titled, an act
TO extend the time in which to collect taxes
assessed for the year 1874, and for the relief
Of the people.
Section provides
That all persons be allowed until the
10Th day Of November, 1870, to pay their
taxes due for the year 1874, and that until
that time no penalty shall attach by reason
Of failure TO pay the same before that time.
Sec. ,. Until the time mentioned in the
preceding section there shall be no distraint
OF sale Of personal property, nor sale q
real estate for unpaid taxes for the year
1874 by any collector of taxes, State, cOun-
ty, municipal or railroad.
n = IL
sections Of an act entitled IAN Act to pro-
vide more just and equitable laws for the
Assessments aud collection Of revenue"
chapter CNVIII, passed March p, 1873, !
and al other laws and parts Of laws that |
are in confFct with This act are repealed.
Sec. /. In all cases where taxes for the |
year 1874 remain due and unpaid on the |
18th DAY Of November, 1875, Tax Collec- |
tors shall proceed to distTain and sell, in |
AZ respects rs now by law provided, per- /
sonal property, if to be found, for the pay
ment Of the same; and IN all cases where /
taxes for said year remain due and unpaid /
on the first Monday Of December, 1915, |
then Tax Collectors to proceed TO advertise (
for sale, to be held on the first Monday in /
January, 1876, all real estate against which 4
any demands for taxes for the year 1874 /
may exist; Provided, however, nothing /
herein expressed shall cut Of the Tax Col |
lectOT from selling personal property, for /
taxes CT otherwise, proceeding to collect |
the taxes Tor the time mentioned, other |
than by sale Of real estate, after the first /
Monday of December, 1915.
Sec. >. When said sales Of real estate /
shall have been completed, and within |
thirty DAYS after the first Monday Of Jan |
uary, 1876, the Tax Collector shall certify |
said sales TO the Circuit Court Of his cOun- |
q, and in all other respects, tO-wit: Con |
firmation, yesting Of title, the giving Of the |
purchaser possession, the rights to redeem |
and all other rights, prOCeedrDgs shall be |
had in regard 10 said real estdae as now by
law provided; and all law in regard to col |
lection Of taxes, except rs herein provided,
is hereby declared to be in full force and
effect.
SEC. 9. Sureties Of tax collectors, in Or
der to the fixing Of their liability beyond
doubt under the operation Of this act, are
hereby required 10 appear before the County |
Court on the Bt DAY OF April, or some day
before the first Monday in May, 1915, and |
acknowledge, in writing their willingness |
to become and remain liable for all the acts |
and defaults for such tax collectors, as by |
the terms and conditions Of their bonds |
they originally We're; and in case they re- |
fuse so to appear and acknowledge liability |
anew, then any tax collector concerned to |
enter into a new bond for the faithful per- /
Torrance Of his duties; Provided, however, |
that the County Court shall retain full /
power. in all cases where It may think the /
bond originally entered into not sufficient,
to require other securities; Provided, how
ever. that interest be collected from all the
delinquents at the rate Of six per cent. per
aunum from the date that such taxes were
due: and this act take effect from and after
its passage.
1t will be seen from the third section
Of the act last above quoted, and which
was approved day later than the
other act, that sections 80 and 81 of
the act of 1873 and "all other laws and
parts Of laws 4 conflict with this act
Of March a are repealed.
We doubt the correctness of the con-
clusion Of the Heruld, that this later
act appears to be left to the action Of
the different tax col. ectoFs IN this
State" and that .unIess each collector
renews his bond the law viii not apply
to the taxos due such collector" The
caption of the act and sections
one, two and three are clear,
emphatic, unmistakable.- Section six
does not give to each tax collector the
power Of defeating he Operations of
the law in his county. L requires,
first, bis sureties to consent to this
change in the collection law before the
first Monday Of May, 1875, and ac-
knowledge their liability under this
change; second, in case of refusal by !
the sureties, it permits the tax collector
t. enter into a new bond for the faith
full performance Of his duties. Sup
pose the euretics refuse to consent to a
renewal Of their obligations under the
new law and the tax collector refuses
to ave a new bond, What viii be the =
result? The former sections Of the act ,
Will not be repealed or nullifed, but a :
49,, 49,, - tho ofica Of tay COLLECTOR,