The home journal. (Winchester, Tenn.) 1858-188?, 1875-10-21
rhc ~ per Cent penalty ngain'
,du,,r homr J,nDnol;

line Ar,s Of loiJ, ! mona inc WHiUlA-
he the negative and IL is cvi- !
Iogt that ! am right If the section s.
,forc,,Id i, ia conflict with the Act OF +
$50 The luird section ui this Act i.
B, lp'lows'
LcU JuIlct u,or'cL Tha, So"., 81 and
II. and M olhri a].rliyUg ot AN act entitled
IN Act 10 pru,iGr more just and equitable
for llo u.-D -luuui ana collection OF
.ryonur. Ga, IT.. ,.rd March -, Ir'j
md an other lave and loriS Of iacs lO,o'
are I'm r|ouIirl with tins Act be and The
,.uuc are hereby repealed,
CHAPTER IlS Of the Acts Of 1873 has
sections.
Section ~ provides that after the cN
p,ralioO OF three months from the tine
the Tax Collector shall have attended
in the civil districts TO receive the
taxes, (]uulcss taxes Shall have been
previously pojd,) he shall proceed by
djslrNiul and sale Of personal property
u enforce the payment Of the taxes
due.
Section 81 provides that when the
tax bookg for any year shall have been
four months in the hands Of the la%
Collector, be shall then and thereafter
add and collect penalties on all pay
mcnls by tax payers after that time, us
herein prescribed, to wit; After the c%
! piratiou Of three months and before
sale Of the property, ten per cent.
Section Ct provides that in all cases
where taxes remain due and unpaid on
the first day Of June Of the year follow
ing the year for which the taxes are
due, the TaN Collector shall add to said
take. twelve per cent penalty.
And See. Il provides for the Ic.
dcmprion, within one year, OF Iahds
sold for taxes, upon the payment, 10
the Clcrk Of the Circuit Court, OF the
amount Of taxes, penalty aud costs,
with interest on the same ut the rate OF
fifty per cent, per annum from the Gay
OF sale,
The Legislature Of 1919 me- with the
determination Of mitigating the sevcrl
ly orrhe revenue laws oi the State, ana
relieving the people On the 2olh Of
March an Act was passed. Ie''"cI"S 'u'
amount Of interest to he paid upon the
redemption Of land, thereafter SOFA lOi
taxes, from iiIly per cent 70 ten per
ccul. per amuum from the date OF sale.
And on the PAIN Of March another Acl
was passed, which provides that the
people Shall have until tie 10Th OF No
vrmbrr. 1873, to pay the tax OF 1874
that until that time ~ penalty shall &c
cruc by reason Of failure to pay the
same; that doIluqucul5 (iho,e VINO
fail to pay said tax uull! the l'lh Oh
November uoXt,) Shall pay interest al
the rate Of SIX per cent, per anuuIl
from the date that such taxes were
due, lhal no land shall be SOLD 10 en-
force the payment OF this taN until tn,
frst Monday in january. 1876; an"
that all laws and parts Of laws IN con.
nicl with this Act arc repealed
Nothing could be palmer. And yet
the ComplroIlcr holds that Hccauso
, Sec, 81 of Oh. us Of the Acts Of 1877,
a., is NOT mentioned particularly in the re
~up,lirn section OF Ch lO2 Of the Act
lar Ih1l fine twelve per cent. penalty
, may still he added to the taxes o
- Hose who are so unfortunate rs t.
hoyo ,hoir l,nl, sold for the tax 0
. I'M rn, there is an OH maxim o
u, ,hn commoo law which c]oncIusiycI,
,,rlo. ILi, c~n,,royorov If is iryalua
III. IN ,Ln inirrnrcrotjou Of all writer
,n~ytrnnrnr. w,s never more applica
A., Ma C,'rls hoy. soid than wbrl
NV '''