The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1877-10-08

referred to in your letter. ha3raeen misun-
deystood. Il II Hot his SpiniHh that under
the 15ths section of caApterI 81, Code OF
1873, thaclerkof thec0hnty court can re-
ceIye the e rediestate tap " alter the delina
quent lists aresreturned and certified.
Hers OF opinion that the clerk b author
lied to receive the -npersenal.property
tax, including the q capitat,on. tar.n r,
4; Your letter aslsstny opini6nfas to the cor
rectness of this, opinion OF the Auditors,
By the 18th section, chapter 81, Code OF
1873, page 375, the treasurer or collector 10
directed to make out three lists OF uncol-
lected taxes. The two FIRST relate to taxes
on real estate, the last or third list to
taxes "assessed other than on real estate"
This last list includes both the "personot-
property tag" and the "capitation tai"
II It does not include the " capitation tax"
then no provision is made for returning as
delinquents persons who fail to ray the
q capitation tax"
The list embracing the capitation tax is
known as the list Of the delinquent person
al-property tax. 1t must have been the in
tention OF the Legislature to- authorize the
clerk to receive the achole of the tax en-
ton and not the other2
tation tax is made q cause of DISTINGUISHING
the citizen as voter, the State was under
the highest obligation to have in each coun-
ty an officer always present to whom the
delinquent could pay his tax, and thus re-
lieve' himself from the temporary disfran-
chisement. Unless the clerk is authorized to
receive this tax then there is no such officer
in the county, and the citizen will be
subjected to great delay and Inconvenience,
and to some expense, in carrying or send
ing his money to Richmond to make pay
ment into the treasury. / hardly think the
State would allow such condition OF things
to exist, and any construction OF its acts
| haYing-this effect ought not to be accepted
unless under the language employed any
other construction is absolutely forbidden.
| All acts of the Legislature in derogation OF
the rights of the. citizen must be strictly
construed, to the end that no abridgement
OF right shall ensue by construction.
Looking to the several sections Of the act
relating to the collection Of the tax, and
believing that the Legislature intended to
provide an opportunity to the citizens for
its payment at all times, and to have in
each county at all times an officer to
whom the whole personal tax could be
paid and the right of the voters preserved ;
and believing also that the terms employ
ed-to wit, "the personal-property tau y
are sufficiently broad and comprehensive to
embrace the 'scapitation ta1" and all the
taxes in the "third hst," am; of opinion
that the Auditors construction OF the act
in question is correct, and that the clerk OF
the county court is authorized to receive
and bound to receive the capitation tan
along with the personal-property tax when
offered; and that he and his SuretieS are
bound ON his official bond for the amount so
received. I regret to differ with You and
the distinguished judge to whom you refer
upon this subject. ........ ....-. .. -
". am, very respectfully. ......
JAMES G. FIELD,
.".. Acknowledgement.