The Greenville times. [volume] (Greenville, Miss.) 1868-1917, 1875-04-24
Tax Collceters.

We herewith publish some inter-
esting matter, from the Vicksburg
Times, concerning tax collectors I;
by which itseems that the govern
or is met in outset, with'diiliculties
in appointing tax collectors. The
attorney generalrefers to the omis-
sion of the constitution to create
the office of tax collector it is
clearly without the power Of the
Legislature to create Offices. There
fore the only means of supplying
this highly essential omission, is
10 devolve the duties upon the She
ifr's; through the provision Of tho
Code of 1857; which to say the
least of it, Is . very precarious ten-
ure; simply tolerated because OF
the we'll nigh utter possibility OF
having a fair AID legal test OF the
anomaly. But an admission that
the office is u mere pertinent ofthe
Sherih's, is the most that can be
claimed, as constituting tax COL
lectors; and the act separating It
from the Sheritralty, Ia as implied
by the Encouragement fatally un-
constitutional, and impracticaale.
1t is a fortunate feature of these
purely part.zan acts, that they are
Generally in direct conflict with a
constitution even purporiing TO be
that of Il free State.
An interesting case is presented
in Grenada county. II is claimed
upon ont hand that the Sheriff has
not complied with the law requir-
ing that officer to give bond as tax
collector, and that therefore he has
vacated his office, SO far as the du-
ties OF tax collector are concerned,
and an application has been for
warded to Governor Ames for ap-
pointment of tax collector of the
county under the recent act OF the
Legislature comforting the appoin-
ting power upon the Governor.
| This brings up the whole question
of the relation Of the duties OF
tax collector us connected with the
Office OF Sheriff.
TO bring the subject properly
before the Attorney General, Au-
ditor Gibbs last week addressed a
communication TO Attorney Gen.
eral Harris, propounding these in
terrogatorics:
!. BY virtue Of what provision
of law Is The sheriff tax collector
OF his county?
2. Under what provision of law
is the tax collector required to
give bond, and what amounts re.
! quired!
3. In case any Sheriff, or any
other person exercising and per.
forming the duties of tax collector
in any county, has failed or refused
to give bond, us required by law
can he be compelled TO do So and
would 4 failure therein vacato such
Office? Z?
A. Wher u tax collector has fail
ed or refused to give u bond, as
required by law, and has gone on
and made collections of State and
county taxes, and failed to pay
over the same, what remedy is pro
vidod!
The answers in brief are about
as follows:
First. The sheriff is tax collect
or by virtue of the Code of 1857
the new Code being silent OIL thu
subject.
Second. lie must give bond II
half the amount of the taxes col
lected the previous year.
Third. Bond must be executed
within thirty days after the frs
of January following tho election
or the office becomes vacant, ant
must be filled as the law requires
1t seems questionable whether
the Governor has any power what
eyer over county officers in any
case. The constitution cxprcssl,
provides that 1.-THE Board OF Su
peryisors shall Order elections t.
| ill vacancies that may arise in th'
offices in their respective counties
They may not do this at thei
pleasure, nor can u vacancy be lie
gally filled in any other way, bu
they SHALL order an election
This, then, would be the frs
stumbling block to executive ap'
pointinent.
In the second place, there is nj
such office known to the constitu
ton as Tax Collector, and as th'
Attorney General well says, tht
collecting of taxes is one OF th'
duties incident to the Office o
Sheriff. Hence it would seem tha,
the sheriff must be qualified t
perform all the functions OF hi
of}icn or forfeit IL pntirelv. and lei