The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1876-01-20

EDITORS CLARION: We see some very
wholesome doctrines ienunciated by the
County Treasurer of Marshall county, in a
recent report by him to the Board of Su-
pervisOrs, holly Springs South of 18th
| inst) We quote:
! at is proper to state that, on the 9th of
November, the sum of $3.50, in county war
rants, Issued in 1874, was rendered to me in
payment OF county taxes to that amount,
/ ana refused to receive them and acknowl-
| edged tender thereof in writing. In expla-
| nation to this. | state that, as the law now
| sCahds' no warrants ante-dating given tiS-
Cal year are receivable for taxes of that lis
cal year, and cannot, therefore, be received
by the county Treasurer, Gin payment of
taxes for that Year, of the Collector Such
warrants can only be paid by the Treasurer.
out OF funds i'm his hands, to the holder
Boards OF Supervisors levy taxes to defrav
the current expenses OF the county, duly
estimated, and to pay outstanding indebtt d.
ness. If the limit of their power to fax
shall bring income to amount to no more
than what is sufficient to pay current ex-
penseS of the fiscal year, the OUTSTANDING
indebtedness is postponed and must be pro-
vlded for by IA new levy, it possible II the
Indebtedness cannot be paid in this way.
then the only relief is in the LegiSlature
VINO may empower the Boards to exceed
the rate of taxation fixed by the general
law. The restrictions upon Boards clearly
show that the laws do not permit countics
10 contract debts without reference to in
come and caGry them over from wear to
year. Every fiscal year must provide for
Itself. Were it not so, debts for current ex- |
pehSes, under loose and careful MANAGE
ihehC, might be contracted and accumulated |
rom year to year until the paper and credit !
OF the county would become utterly worth |
less WIN"
This is most reasonable, and, we think.
holdS the proper view of the law i'm the
case. III ''ie
The Boards of Supervisors meet on tbe
Irst Monday in July "for the purnose Of
nAinS the amount of taxes for the current
llscal year. The amount of taxes 81 ivaG |
may inclHde not only an amount for ~
payment OF the current expenses of the
car. puC may also include an amount To no
tPplleu toward the payment of anv debts
i any coming from previous year into
ne current h5cal year. Whether looking
U raising money to pay current pxnensa97 ,
oniy, or to pay both current expenses oftIa
i9caI year ana debts brought over into If
lie boards can levy a tax ONLY To a ill., =
PROVIDED by the general law. 1t seems :
l uiCe eVIueht, that, If the levy and the tun,j
,oodnSS elIon IAN short of the amount =
l9eueu 10 pay current expenses and indnht :
uhess' as above mentioned the current ny- L
enses must be first paid, and that fine dahts
lusI DE postponed for provision to he maI< \
!. Tue IeVy OF another years tax The finano s.
,ai = Pelatl0nS OF counties expire with the
fl,n,,
&c uead' ana can only be revived hndo,. ~ | :
n I powers OF Boards, who are NOT Law, L
lahers' when revived, they stand aaat
1h 4':o. not preferred to the current debts o%d
auil!tIeS Oh the fiscal year. 1t is All I'M, ~
od ad Iilai i current expenses be first SET ~
~ anu t III Is the theory and princinla of "a
e Jaw The laws do not provide far pi a.; VI
unt ana depreciation of its nanar us l.
edle. Quite the contrary. aft sho1i anu nu b
ln,,T i,t lot any Board of Supervisors to
, 'jn any greater sum 1or any acconnt 81
t'hl OF demand against the countr ~ Gi
e amount actually due thereon daiy1 lilah
iIdr, according to the legal or orlii,,a ioI
~ peiisalloh FOR such services rendara3"I NJ
80 l9' or lees OF officers or materii,J NJ
OF TO issue county warrant VS. an
lnds wHnn 'u III accounts, claims or dc.
.,i'i "inoult so allowed, dollar for 6oIi 'Ie To-
o que 1911 Now here the honor o uoIiar: p 70,
WI ~ ~ Tue county are expressly nro',i iaiT
intr - - mere certainly intended to rive Leu
. 80, az Soou standing and assurancaS t f ma
payment of its current contr @nteS Tor Hu
'ul ais as any perfectly solvent an aus ana
y ClIlAeil or corporation of tho pune
Possibly have. All who dol otate C;,
by ne tne county must do T. ltn In l,
h comneos Wo'nary compensation
Ident apd ls hon as obtains anon, !
dyes are wopth So,S Citizens, whose St. Ste
Woo, IWlse, can it buy. nroa, S
.nTes etc, ETC., at ordinoIrv procure Me
der Creditors of dat res Sha
be- 70 that of the fiscal year o 9s5o an
the county " fn reason of By
~, OF course; but their dem M neait with l.
II arc postponed to those of ti py the job
= car; Counties must first current CeS
le py old debts--much after the eve, ana
ors biz s wmp mus must first live and pay tRe Val
county finances had heen o scores" II
: e of past upon this theory ana Mustered Der
vi the laws mot to cite a;lu require NJ
.ln TINS view there won,d t llous acts to Sou
MILLIONS IN IT." NIcxT ppn TO lin.
Mr. NE Nt,i notice from its prov;sio
this " uio House Bill No o on el) q
provides that this se eee tact that said lass
81 Jay nent OF county taxes in not pre- to C
AXE to aiins. We think it is > reg reg Sam
III for $50. "uy warrants 70 S'N"e in {