The Greenville times. [volume] (Greenville, Miss.) 1868-1917, 1875-03-27
Important epiniel Of The Attorney
General.

OFfiCE or THE ATTORNEY-GENERAI.,
JACKSON, Miss, March II, ISIS.
Hon. w. H. Gibbs, Auditor Of Public Ac-
counts:
SIR-Your compendium contain
ing the two revenue acts of March
l, 1875, to hand. and you request
my Official opinion upon two ques-
tions embraced in your notes in
structions, to-wit:
!. Under the act abating the tax
20 on lands held by the State for
Of taxes. shall State
warrants issued subsequent to
April !. 1874, and not for prior
claims be received for the redemp-
tion Of lands sold to the State for
the taxes Of ls743
The act Of March q, 1874 pro-
vides. "That Auditors warrants
shall be receivable In payment for
the redemption Of lands, except
those Of the class provided In sec
tion l7.n Has this been repealed
by subsequent legislation ? Refer
ring to the oct Of March !, 1875, Sec
tion 20, we find this provisio,
"That any part Of the Revised
Code Of 1871 not since modified by
subsequent. acts Of 1872, 1873 and
1874 In relation to said land matters
be made apart Of this act when not
in conflict with the same. By act
Of 1871, Revised Code. section 1902.
Warrants are received not only in
redemption but for the taxes before
forfeiture. BY the act Of March %,
1874, they are not receivable for
taxes but they are receivable In
payment for the redemption Of
lands and this last cited act is not
repealed by the act Of March /,
1875.
l am therefore Of the opinion that
the act Of March l, 1875, contem-
plates the payment for the redemp.
tion Of lands for the taxes Of 1o74 In
Auditors warrants issued on the
Treasurer subsequent to the lst Of
April, 1874, Except those issued for
prior claims.
2. Are Auditors warrants re-
ceivable for the privilege tax pro-
vided for In the act Of March /,
1876? This act provides section 8,
That the State tax for general pur.
poses IL hereby nxed at four mills
instead of63 as now provided; and
In addition to funds now receiv.
able for such tax It may be paid In
State warrants bearing date subse.
quent to April l. 1874, except such
a. were Issued for dues prior to thai
date. \ = \ \
This language would seem to leave
the question In doubtas to whether
the payment In warrants applies
to the flour mills'' or the general
purposes" when we consider that
the privilege tax is also for "gen.
eral purposes" But section would
seem to relieve the question Of all
doubt, providing, as It does, "Tha'
such tax collector shall make affi.
davit atthe time Of the payment o.
the privilege tax by him into the
State Treasury that he has receiv'
ed all Of the warrants and certifi'
Gates Of indebtedness paid In by
him at their par value, anil that he
has not speculated directly or indi'
reclly thereon" Why this afIida'
Wit, II warrants are not receivable
for the privilege tax? But Il may
be said that this is explained by
section Q Of the act of March A
1876, to regulate the exchange d
ce.tificates Of indebtedness. It pro.
vides, "That all State warrants oI
the class now required by law to
be paid In their order by the Trea.
surer shall be receivable for all
taxes and other dues to the State
which may become due and pay.
able after the lst Of October, 1876
except the special tax to pay tht
principal and interest on State
bonds. Provided, That nothing In
this section shall be 90 construed
as to prevent any dues now pay.
able In State warrants to continue
to be receivable the same as II this
act had not passed." It is quite
clear that this act has reference tt
the tax Of the flour mills'' which
becomes due and payable on the 1s|
Of October, and was not intended
to regulate OF govern the collection
Of the privilege tax. The provisit
10 in reference to the taxes now
payable in warrants, What tax II
II now payable In warrants II mol
the privilege taxi There IL no tor
levied by the State and now due
except the privilege tax. The foul
mill tax IL not due until October l,
1875. The bond tax and school tar
is payable in currency. The am.
ount paid for the redemption oi
lands IL not . tax neither u the re.
tail license.
I am, therefore, clearly Of the
opinion that the privilege tax ID
payable In Auditors warrants ID.
sued subsequent to April, 1874, and
not for prior dues. and [ think the