Vicksburg weekly herald., 1877-12-28
TAXATION nnd Tax TItIen.
Editor Of the Herald:

uOn1 incomplete or 100 complete ana
Of judicial misapprshenslOn Of the laws
as / think, with due respect to the
courts.
l. The legislation for all time past
has been made upon the supposillOn
that the Assessors would be incOmpe.
tent or negligent so that the legal own.
ers could avoid liability for their taxes,
by not returning, for assessment, lands
held BY them. As 9 penalty, these
owners are to be dlvested OF titles by
arbitrary provisions Of law.
A failure TO meet the public claim
upon each citizen to pay taxes, Is not a
greater oaense than crimes and mIsde.
meanors generally, and In all those
cases the party charged must be pros.
ecuted and dealt with according to
the forms Of law. Why not in cases of
default as taxpayers!
II should be known that Assessors
have official responsibility, and give
bonds In large amounts, intended to
secure full and true assessment for ell
State, county and other taxes. II the
tax be delayed or lost by their igno-
rance or laziness, they should make
good all such loss other officers do In
similar cases.
Tho deed books and other records
are open 10 the Assessors. and the
legal owner may be known from those
records. II in some instances there be
difnculty, II will be an exception, and
but few Of them.
The Legislature not only permits
proceedings without noti:e, but has
gone en- far As TO prohibit any notice.
See Acts 1872, page 2l7, where 1t pro.
vides that "lands shall not be set out at
length" and that all names Of ocners
shall be uOithheld! !
In the most favorable provision, II
was required that notice should be
given to the settler on land. See Code
1871, section 1897. Often this settler is
not the owner, and will prevent the own
or from having notice, so that the said
settler may become purchaser at the tax
sale. Such service would be legal and
binding upon the true owner II the as
sessment or notice gave his name. Here
lies the whole difficulty in all this COM
plicated malter-the attempt to legAlize
assessments, sales and deeds in rem.
Notice describing land only and those
interested, amounts to no more than no.
tice would be 10 gray horse or any
one interested in the horse. Proceed
ings in rem are allowed in cases of ves-
sells and water.craGt OF all kinds where
the owners cannot be known, and the
property being movable and perisha-
Bile, Is seized and held, but it Ia not
known IN law or decisions, as TO land
which cannot be removed and where the
name OF the legal owner can be easily
found. In proceedings of outlawry
where real estate is conhscAted or legal
ly sold, the name OF the owner Is lht
Grsl and leading object Of pursuit. l
is right that the tax should be lien ii
rem, but the proceedings 10 enforce II
collection should be in perSOndn'
The most "liberdl principles Il
sale under execution" require
the antecedent judgment In perSoRdn
before an execution or a fs, ard ever
In vendi. expo. to sell specific property
the name OF the owner Is always given
This brings me to consider as to th
courts.
I'd. Great stress Is laid by the Su
, preme Court upon the provision in tn
I Constitution, Article XII, Section S
The Courts shall apply the same Lt
erdl principles in favor of such (tax
titles as In sale by execution" While
this may authorize and require dec
sions against the land owner, 1t
claimed that another Constitutions
8 provision Of equal force may neutraliz
this section and leave the delinquer
taxpayer with Constitutional prolet
ton as heretofore. The same ConstitJ
0 ton Gin the very flrst section after crei
J, ting citizenship, Article l, Section l
+ provides, Section 2, "No person sha
8 bc deprived Of life, liberty or prOpert
I except by due process OF law" Wha
i ever liberal principles may be throw
'' into the Jurisprudence Of our State !
% the Section 8, Article XII, must
o limited by the principles, liberal
10 otherwise, expressed and implied |
y the words "due process OF law" Artic
70 |, Section 2, above quoted. This lin
% tation, properly regarded by the court
10 will do away with tho necessity f
20 any Convention to amend the ConsI
e. tuition as 10 this Objectionable provis
r, The provision in the Constitutlo
ic Art. XII, Sec. 8, only establishes Il
Il, the auology between tax sales, al
le sales under executions. Every lawy
I'd ought 10 know, and the Judges dOut
tn less do know, that there is prerequ
he site to al execution, and by the anoloI
6. which now exists there are anteC
ID dent proceedings necessary TO authC
Il ize levy aud sale for taxes. Li6eT
e. principles are to be observed in Il
ed sales, as In sale under execution, b
be not necessarily in the proceedin
which precede and authorize the So
in either case.
Bring the delinquent for taxes, as
other debts, before the proper tribuT
n. by "due process of law; !" having jud
lal ment in persOndm, execution may
To- sue In case of debt, or its equivale
ng for unpaid taxes sales then made
on debt or tax may result in deed to
hv r. lka aauna lthaeaI nHtunfr