The Morristown gazette. [volume] (Morristown, Tenn.) 1867-1920, 1876-06-14
THE IL PER CENT. PENALTY.
A LETTER FROM CLAIBORNE ct

4
i TAzEwELL. TENN, May 27. '76.
To the Editor OF the Morristown Gazette:
Are there any penalties on unpait
taxes of 1875? IF so, when do they
attach And what penalties arr
they? These questions depend upor
the construction given the Act o.
March p. 1873. chapter 118. and
the Acts of 1875. chapter 85, and
102. Section 50 of the Act of Marcel
U %, 1873, declares in substance
''that in all cases where property
i. have been assessed for taxation
against any person. company, etc.,
for any year, the Tax Collector OF
such county shall, after the expira'
tion of 80 days from the time he
shall have attended in the civil dis
tricts to receive the taxes, distrain
and sell personal property to en-
| force the payment of the taxes, pen
alties and costs due, ETC.
/ Section 81, of the same Act, in
substance, declares. "that when the
tax books for any year shall have
been in the hands Of the Tax .Collec-
tor seven months, or four months
and so days, he shall then and there
after add and collect a penalty of
! 10pef cent. on all unpaid taxes.
Section 81, of the same Act, de-
clares. ''that in all cases where taxes
remain due and unpaid on the 1st of
June. of the year, following the year
for which the taxes are due, the
Collector shall make out list of all
unpaid taxes, on all real estate, ETC.,
and shall add to said taxes IL per
cent. penalty and proceed to adyer-
tise and SELL" 7.l 21 sfiat att1ta
II Orr readers may ask are these
penalties different and distinct pen
alties, one attaching on the 1st May
and the other attaching on the lst
June, following. making penalty
on the 1st of June of % per cent?
We answer, we think not. Then
does the penalty of 10 per cent. i'm
posed by section 81 Of the Act ex-
pire on the 1st OF, June and the pen
atty of II per cent. imposed by Sec
tion 81 of the Act come on as a sub
stitute? -:--.......l.,..,.r-.- srs 5aa
We answer we think not, al
though the Act has been SO con-
strued. 80 +,
We think the intention of the leg.
islature was by section 81 to-lmpose
penalty on the 1st of May of 10
per cent. on all unpaid taxes; and
by section 81, to impose penalty
of tive per cent. more, making II
per cent. penalty on the 1st of June,
OF the year following the year for
which the taxes were due. .t..--.
The question then arises was not
this Act of March %, 1873, amend
ed, and section 81 and 81 imposing
these penalties on the 1st of May
and June repealed?
We answer, that by fair con-
struotion of the Act Of 1875. chap
ter 1o2, declares in substance, .:.that
sections 81 and 81, and all other
sections of an Act entitled an Act,
etc. passed March %, 1873. and all
other laws in conflict with this Act
be and the same are repealed"
1t is admitted by all. that section
50 and 81. of the Act of 1873. i'm.
posing the 10 per cent. penalty are
expressly repealed, and by a fair
construction section 61 was repealed.
II the legislature did not intend
to repeal section 81 OF the Act of
1873, then section 8 of the Act of
1875. chapter 102, Is without mean
Ing. The section declares that sec
ton So and 81 and all other sections
Of the Act of 1873 that are in con.
flict are repealed s s 6
Section SO and 81 are expressly
repealed, and the clause, call other
sections of the Act of 1873 that con-
fiict are repealed" could not apply
to any other section except section
81, for it was the only remaining
section that was In conflict.
1t may be contended that the Act
of 1875. chapter 102, was only In-
tended to apply to the unpaid taxes
of 1874. .
If this is true, then under section
80 of the Act of 1873, Tax Collec-
tors should have distrained and sold
personal property to enforce the
payment of taxes for 1876 from and
after January 1. 1875, and from and
after May /. 1876. should have add
ed and collected 10 per cent. as pro-
vided in -ection 81 of the Act OF
1873. We think this construction
would be erroneous. And to hold
that the clause in section 3 of the
Act of 1875. Call the other sections
of the Act Of 1878 in conflict are re-.
pealed, y does not apply to and re-
peal section 81 Of that Act. would
be saying that that clause was with
out meaning, and was dead letter
on the statute books. for it COULD
not apply to any. other section Of
the Act. it being the only one re-
manning that did conflict. -s
We hope for at least a favorable
construction of the Act toward the
tax payers. w. s. CARR.
Three Washington Salary SHAY
erS.
In the office opposite Willard's,
over Esbey's viii be found Thomp.
son, Dean, and Burnham, discharged
Government officials, who learned
their trade of extortion in the de
partments. Thompson is night
watchman. on the Capitol police. and
as he does duty only every other
night he has ample time to devote
to his little business, which will
cover about $4,000. kept in steady
ejaculation at from 5 to 10 per cent,
Welding a nice little income OF from
$3.50 to $500, clear monthly profits.
Old dean soonsput $4,000 into the
bnsinass made ranntahla hv the nm.