, 1876-08-16

bpEGiAl AHdGnbE3EHLo tJI 6tHlCt GUILTY. 1uHIaltl-
pal, or other purposes, that return of such un-
paid taxes or assessments stnl1 be matlu to Bome
general alccr Of the COUNTY having authority Il,
receive State and county taxes; aud there .lnl
DO no sale Of the said property for my
Of said taxes or assessments but by said utIlrcf
upon the order or Judgment Of como court Of
rccora.n BY Sec. 10, Art. VI, County Courts
ure declared to- BIZ courts Of rccon1, and llnvu
original Jurisdiction, not only IN matters Of pro-
bate aud tho settlement Of, tho ehtatr8 Of de-
ceased persons, but III tall proceedings for the
collection Of taxes and assessments"
THIS SYSTEM or Ryroitu1a0 TIE COLLECTION
OF TAXES
anil special assessments by resortinE to Court
tn obtain judgment against lots aud lRtids, for
tho amount OF tax levied upon It, Is q peculiar
difficulties ann delays atevery stop. Tho power
Of taxnttun is mi Incident Of sovereignty, md Is
cooxtcnslve With that Of which It, Is al Incident
and this sovere!sn right to levy and collect taxes
grows out Of tho paramount necessities ot gOy-
ernn,ent, which admits no pToEorsy In tue eiti-
tnx Ia granted for TIM beuslt Of the whole pet}-
p sG sny u, ae
crly applied to discharge obligations for which
ta1es Wcru IMPOSED.
"Tnxes arc defined ns bcinE the eufurcal pro-
portinnal confirmation Of PERSONS and property,
levied by tic authority Of the State for the sup
port Of the Government md for nll public
needs. They arc tho property OK tho Citizen,
Ss9snsa s 4 by hs IT.; d
tts mandates and 20 discharge It's manifold
functions" Montesquteu says that The pub
liz revgnncs nre u portion which cach subject
Joy tic reminder y, aud, as Judge Agnew said
In 'Ilelh!Bh VS.. Californian IA Penn. st., 15D:
"What nre taxes but tho revcnue collected from
the peoplo for objects in which they arc Inter
tsogs usssl and eonsaeive to taof e9"fS
In dcapotIc countrloe, taxes arc known ,norely
sxastiSns =, Tfau, 4, e. otsn nssa syaSny
f. m eSastton asuandod an By sona1ero,r
arhitrary s poScr, % Individual viii, Win whim, % and
caprice: -, >,,,. 49, ,,,.,.
and from, subslsiles, in beiag tic oiIspr|ne of
sul,cfcgular and defined system Implying rcgu-
.lsssy a'i order, md t9ey liiisr irs', lip *
sni Sa esnasyolsases M # ar1itta5y md tylaSnical
law, and by some rulo oi proportion: which is
intended to lnAuro uniformity Of. contribution
aud Ist. aPportloment ot = ths e.! loas q
dan t shal ID % sustained hY common contribHt1ons.
Sas1 I'd 5y a5sa ssnsfs " % I'D
Of equality, While, thp1sfsrr, thu puwur js gToat
sna T. MT st1n;;ts} i re,s y9n
ces tha psatectlon Of lie tnx.ssysr aqninst erccn.
topai ai inyIdons cxactious, ind It Is 10 have j.
fcct fhrunch cstahshcd fulGs ouDfatfue imUarftnt.
iy" Gooiey on Taxation, r. 8.
who wrota mon t9,e subjcct Of taxation IN. M,
,s taoS liz yicw t.at Ill taxH;on wa buta.n. u'
and o aid not regard thc benefits whci tha cIt.
idajutenancc Of m enijahtrncu OpScrn,nrpt Iia ill.,
definition Of taxes was, u burdens or charges i'm
nsssl " Ne isg41s'lys 4 nowe5 ] ot S,sts SEen rsI
noses" ILL ds1nitloi, al lccn{ rsnpositIon Sus.
In oncse.c, andoabioiy cofrset bs he felI shors
dans ~ a,'a. j ajthsas Ii Wsrk K II ' sssmpca wlt,
srsai ability vi It Ii now regarea rs,bsr ~. as
a Ss e aa ~ ' sss II axs
ton i, Aiam smish's "Wcaitii oi Hations, and
sny'a .sTrcatise on Political RcouonYi', found no
In II; II sfw y. 9f ts osa !. e s, @
S g%1ss CO. s T,ug, ~ ,.a rcsid ei
WiiiluMs, Ind perhsps no two: mon Via s"SsIa sSsr
iuns nf lid snre,nc fonrt In nvlne j0,yn frchErnl
nd ,tcfni rI,les nj rnnstrnrjinn in rr,r.i ~ ~
rnyenue laws OF llinuts a. tnoy did, Thcy mex.
lux ttlc wae Submitted to thcir Eesn aad G!scrn.
instInH minls fur inycsttgstou, # was seldom
found d!alcult 10 eet abide. Cujcr thcs lead and
t Of 1s w9 soeaT a S n q az
fonisteps, the anisusmens Of taxes has bccomo In
Their ijscittes i,avu oWtstrirped tho rnastert.
Wc do nGt speak OF this .nnttns ty way OF dis
p.as!9s .ss.e We s.ssss Z ~ a. rno,
q kse1sr loeic, COUPLED with acutoncss and mantal
tsniainy, % s.n thaf, this i'">' '''' Wv '''
ssTac;oa Of statHtes' familiarity w!th daieces
"%'s AaTtqfs an p T.
Hss1bsA* 'N~NA*. - -