, 1875-06-21
effect OF The Supreme Court Decision
on the City Taxes Of 1878
and 1874.
Communication from the ,As-
eistant Corporation
Counsel.
Full Text Of the Two Most Im-
portant Decisions.
Ehy Judgment Is Refused on Taxes af
1S12 and Prior Years.
The General Revenue Law Had Re-
pealed all Prior Enactmenls.
Judge Wallncc's Objections to
Bill 500 Sustained.

Bill 3UU sustained
Tho Court Could Not Acquire Jurisdic'
~ tion Under It.
THE TAX CASES,
LETTER FROM ASSISTANT conPonATIoH.coCEBEl.
ADAMS.
10 Tie Editor AZ TAs CAiea9n Tribune:
: In your tssnc Of tho 10th inst {ycetoraaY), ap-
pears an article in the editorial columns, under
the heading, "supreme Court on Cltg Taxes"
commenting on rccont decision Of tho Suprcmo
Cour. in an appeal from tho Judgment Of tho
County Court Of this county, rendered in August,
1874, refusing judgment for tho city taxcs Of
1879, special assossmept, etc. Tho appeal caso
decided BY tho Supreme Court Was Tho People,
otc., w., James Otis, certified copy of tic
opinion IN which lavo before mo. So
far u tho article in question purporls to
state tho decision Of Tho Supreme Court,
1t is substantially correct; bnt you will
excuse me for saying TINT TITO ntatcmonts Of
tLe article as to tho etrcct Of the decision upon
tho collection Of the taxea Of 1874, are, as
think the result Of Insufficient information as
to tho prosont status Of tho Inv.
Tho City Tax law, commonly known d. Bill
800, provided that tho County Collector upon .
return to him by tho City Collector Of laills
delinquent for ta1cs, special assessments, etc.,
should proceed to obtain Judgment against
said LOTS razcelR OF land, and property, for aad
general ta1cB, special taxes. aud spccial aesess-
month, remaining duo and unpaid, In
tho Hamo nanner ~ may bo by law
provided for obtaining judgments against lands
for tnxcI duo and uhpaid tho county and state,"
etc. Ihib provision, :ho Supreme CSdft ddcidos
in the casa In question, toquited tie County Col!
lccsor 10 make report to tho County Clerk, such
as is required 10 be made by tho 0euora! Nesen
law Of the Htato, and, upon the first day Of the
term, to verify such report by an affidavit, such
as is prescribed In the Genera! 1.cYcnuo Law.
Tae 6eneral Hayelltc Ian III force At tue time OF
the application. and NOW Id force. requires
tho County Collector to report to the County
Clerk; among other Things, tho yaluatloii
upon whloh tile tax is extended. The Genesat
Revenue law requires that. OH the ilr1t day of
tho term ct which Judgment IL prayed, tdo de-
fsre diod with lilo County Clerk, shaii bo revised
md corrected; for tho reason that, between the
time Of tilIug tho iet aud the FIRST day Of tie
torn. Bome taxes may bo paid. After such To-
vlsion, tic gonosal law requires tho County Col
lector to mako and BuLRcribo an affidavit "a
nearly A. may be in tho following form.
r., Collector Of The County Of -. TO solcfnn1y
sTeaE thst tug foregoing Y tiuo md CORRECT svcora
- upen Hhrh hare bern unat 10 eo,ers hs sare.,
so charged ,hcfo = Required " lav for tho year
ar nnn,a ~! 5 saa taxes now re
This goEeral Law requires tho affidavit to be en-.
tered OH tho record at tho cnd Of the delinquent
list and to be slgned BY tho County Collector.
Tho Supreme Court hold that tho County
which the tux was o9teudod, for tue reaaou ti.at
btu oulv proper soufto of Information WaA tho
City OullectUt's return to lln1, the County Col
lcctor aud that tho City Collectors return did
not contain tho valuation, for TITO reaaon that
Dlll sou did not requlao 1t to contain It. Tho
Court decide further, that tie County Collector
coutd not mako tie prescribed affidavit, because
ho could not, OF his own kuoHluslge,
'swear that tue delinquent list was corrcet.-
hss only infoEmstion being hearsay, w.t. from
tho Cisy Collectors report; and tlat ho could
not auear that ho had bceu unable to collect tho
lakes, for tha reason that, uner BILL 500, he had
ne1tasr power nor opportunity to collect thcm.
fcrring tho County Collector 10 tho 0onoral Ioy.
snao Inv ~ to what bis report shalt coutaiu and
how It eAall be verified, al1u neither providing
bow tho County Collector shal! get hls iDiorlus-
Y" hon nos Placing II IN !"a power to matte
Nod tho County Collector could not, under tic
City Thx law, make such report as Is required
hs the gopesal law. aud waa uoccseary to Eiye
the Court Jurisdiction.
~ ~ At4ANAt +AAAA kAV VPAAa1H e4Att II Lu8 llkY
Tar act had placed il witls,u tho power Of tlo
County Collector to report vatuton, and to
mako tue prescribed affidavit, OF lal in tesms
,dispenacd. with Auch report and affidavit, thsro
cay. "Tle C!.y Tax net neltLer dis
peuses With that report and sitda VII
nof DIRECTS how tho County Collector
Bhs11 obtain information from nh[ch ho
Again. tho cour. say. 1.-THE 1oqnlfcmcuss ct
that aet Lthe City Tax act], bu,pg strictly fol-
lowed, leave It impossible for ths County Col
!eetoE 70 make the report aud alldayit required
bv the 0oneral Revenue law. The (auA Is in Ato
tau, and shs remedy taust te somgat IL. ate kgit.
1ature sshtca ato'n is tares!eI pi1. popsr 10
NMend Ate tdo."
Il ~ clear that tho law might bo amended In
hithcE OF two ways: either 70 A. to make IL pos
ropurt valuation aud maka tho ttcsoribeh uilila-
nj; OF to diskenBs altogether with tho Isport Of
E4lusllon and AFFIDAVIT. The latlor method las
AZ sos smen,atosy Of ses, ID Of Tho Gil, Tar
let. approved hprl! II, 1876 pto1llcs, au,ong otls
sr thinEu "That it shall uot b. royu!l Cd oh said
general officer (tha County Collectys] to a.tscl
to sald Hut of de!luquoat lots Or lauda
gny Ggdar "a ~aer r IT. veon ,ro nor
y CouIs III relation to los, lands or real estate.
Tor auch purpose, shAll contain The ealuation Of
fuch property bus 1t shall be auflic.eat thaa 10
mako hu official return. stating, Ia substance,
That tho llAs, IN this regard, py hl presented IL
correct Lat Of the lan1s aud lots lalpqueut Tor
tatea and specia. assessnonts for city pYt-
poses. Will tho amount due Oh eaph
tract respectively tor sucA purpoaes,
A:cordtng to tie return Of the City Collector of
i1ch city duly made 10 such officer according to
law" This amendnent completely obyaRtos tho
objections 70 tue Guy TAI acs stated by the su.
promo Court in the decision referred to- aud
tnakea ths collection Of city taxes undss tho
City Tax sct, ~ 50 ausadcd. snttrsy practicable.
In conclusion, allow TIC to state that 1t ID a
vosy common eTror 10 suppose that the defeat
OF NJ application for Judgment for taxes II de-
feat Of the taxes. lax aRainst land uabio to
ta1ason by tho proper authority cannot be dsfeAt-
ed. Tho ts1 on realty becomes lien. not h1
virtue Of tbs assessment OF levy, or ANY Of tho
proceedings for lA collccnpu. but by yiytue OF
the lAw ct tbs State lrd. once ! lien. II IL al
ways lieu unttl yuid. The collection OF The
tag Of 1879 then, u lntrely 4slayod--not tsfeat-
d.. It became lion Nay l, 1878, aud remains
dot baaa pad Aeap@uu!ly.'. -,
FRAAcla ApAAa.