Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1877-06-15
WHAT WILL PAY TAXES.
Construction Of a Supreme Court
Decision by City Attorney
Walker.
MEuPnIs, Tryy., Junell, ISL.

Hon. John R. Flippin, Mayor. etc.:
DEAR SIR-In the case of Lea and
Overton against the City of Memphis.
recently decided in the Supreme Court
Of the State, it is held
Frst-Ihat the paving scrip and the
original receipts for payments to I. E.
Brown constitute a general debt against
the city, upon which Judgments can be
procured against it.
Secoud-That the Brown mandamus
tax must be paid in money; that it can
not be paid in paving by anybody, not
even by those who originally paid the
front foot assessments to I. E. Brown.
On the other hand, Judge Brown, then
holding the Circuit Court Of the United
States, held that the particular property
upon which the front foot assessments
had been laid and paid by the owner,
ought to be exempt from any further tax
that might be levied to pay Brown. OF
course that exemption could aud ought
to be worked out by allowing that par.
%ticular property to pay the Brown tax
In paving scrip; ia that mode the scrip
would De absorbed and the exemption
practically allowed.
The question you sumbit to me is; In
payment OF what taxes should the paw
ing scrip Or receipts be taken by the
city2
In the FIRST place | think that under
section &C OF the city charter, it sholld
be received in payment of any tax an
terror to January lst 1875, except the
school tax. 10 this proposition / ihelade
the Brewn msndamus tax for the years
1873 and 1874; the judgment to pay
which those levies we're made was after
wards reversed by the Supreme Court OF
the United States, and since that rever.
sal the tax has not been collected under
the compulsion Of q mandamus. The only
reason for collecting it is to preserve
equality among the taxpayers; that
equality will be best preserved by col.
Letting the balance, and allowing it to
90 into the general fund, which will be
accomplished by accepting city indebt-
edness in payment of it.
The second and much more difficult
question is, What are the rights of those
property owners who have paid tie front.
foot assessments, in reference to the
Brown tax Tor the years 1875 and 1852.
As already stated, the Supreme Cour,
has determined hat they have only the
right to recover b-ck what was illegally
exacted from them under the front.foot
assessments, and that they cannot claim
exemption from the Brown tax, and can.
not pay that tax in paving scrip.
On the other hand, the Federal Court
has determined that they are entitled to
be exempt from the Brown tax.
Ny view is, that the two decisions,
taken together, leaves the city free to
adopt whatever policy it may deem right
and propsr-Is between the two bodies
Of taxpayers-to be adopted. The Su.
preme Court Of the State, whilst it holds
that those who paid the assessments can
not eoerce the city into receiving the
paving scrip, in payment of the Brown
tx, does not prevent the city from vol
unt .rily doing 30. And the decision Of
Judge Brown will protect the city Off
cials from any contempt proceedings,
based on the fact that it receives the paw.
ing scrip in p-ymeHt Of the Brown tax
on the particular property in front Of
which the pavement was paid for, under
the front-foot assessments.
think that a proper settlement of the
whole question in reference to the paw
ing scrip lin which / include the original
paving receipts, for which scrip has not
been issued would be thus:
First-It should be received as any
other city indebtedness, for any lax x-
cept the school tax, that accrued ante
rior to the FIRST day Of January, 1875.
For the reasons stated, think the Brown
tax Tor 1873 and 1874 could be paid 10
this scrip, or in any other city indebted
ness.
Secopd-The paving scrip or paving
receipts should be received in payment
Of the Brown tax for the years 1875 and
1876, on the particular property in front
OF which the pavement was laid and
paid for by the owners, under the front
foot assessments; this right to pay in
paving scrip the Brown tx on that par
ticular property would be sconfned to
paying in scrip the amount that was ac-
tually paid under the assessments.
Whenever the general tax exceeds the
amount paid under the assessments, the
difference must be paid in currency.
Very respectfully,
Q d Wtruun