Vicksburg weekly herald., 1877-12-28
JAcKsoN, Mas, Dec. 10, lsT'

Jackson, hiss., Dec. l9s 1877.
To Judge A. Wright aud Messrs. J. N.
Watt and 4. A Cole:
Gentlemen-Your letter Of to-day has
Just been handed TO Us, and IN accordance
with the verbal request Of one OF you Ma.
jor J. N. Watt,) we hasten to reply at
once to your inquiry as 70 the nature and
force Of the decree OF the Cbancery Court
IN the case OF Joshua Green We. W. X.
Gibbs ct al.
That decree was made 10 q SUIT Ia which
the Auditor Of Public Accounts and the
State Treasurer, In their capacity OF Liqui.
dating evee Commissioners, and the
state VI Mississippi, we're the only defend
ants. The main Objec Of the suit was n
have declared unconstitutional an Act OF
the Legislature which undertook TO scale
the liquidatng levee debt to thiFty-three
and one-third cents on the dollar; brit a
further object was to enforce the lien
when the holders Ct liqui1ating levee
scrip had on the lands, which had been
validly sold TO the Liquidatinl Levee Com.
missioners for non.payment Of that tax.
The Supreme Court sustained The bill In
! both Of these aspects, holding the scaling
law to be unconstitutional, and that the
holders Oi the scrip had right, under the
previous iCgis alton of the state, to have
these lands sold 10 pay their debt, uuIess
| tuty buOAlu Ue IeuEtusu W bno Almt pre-
scribed In the law. A decree was entered
in accordance with this decision, aud you
will at once perceive that AS no person
was m. de n defendant, except those be-
| fore mentioned, that no name right or In
terest in the lands so sold TO the Liqulda.
ting Levee Board was In the slightest de-
gree Affected by the decree. Sales made
by the Auditor and Treasurer, as LiquI.
dating Levee COmmissiO" "ers, stand since
la a Irr Ivan faa.a fNaaE
all res pects whatever, 80 far as tite is
concerned, as sales made by them without
such q decree. In other words, Ii the title
OF the Liquidating LeveR Commissioners
be valid as tO any particular tract OF land
the title Of the purchaser under the decreC
will also be valid; II the title, for AM
reason, be invalid, IL will remain invalid
Notwithstanding the decree.
No man is bound TO produce any tax re
ceipt TO the Auditor or the Treasurer, no
10 he injured In any wise as TO his right o
, title to his property b. failure to do SO
Every man who has paid his taxes ma
safely neglect " pay any attention to tn
: decree, or any supp Ised title that tn
: Liquidating Levee Commissioners ma.
have through a sale to them when the la
, had been paid. But II he has not paid, b.
,, ,, had better redeem,
The custom which has grown up, I
I, bring these tax receipts before the Audi
tor and Treasurer, has this origin: Tha
, these officers we're instructed not to max
: any sales, but to cancel all tneir entrie
on their book Of sales to the Liquidatin
9 Levee Board where they had evidence tbs
T the taxes had been paid; and moreover
' when the tax was not paid for the year |
4 which the sale was made, aud consequent
" the sale to the Liquidating LeVe
: Board was z cd, these officers were II
J, structed further, that when the ownt
r came TO redeem his land he should receiV
credit for all taxes which had been pal
on the land subsequent to the sale; 50 thI
d IL might not happen that the owner,
J, making his redemption, should pay h
G taxes twice for the same year. This is II
4 whole meaning OF the supposed requIT
:. ment OF the production Ot the tax r
= ceipts.
L In view Of the recent decision Of the 81
r. preme Court in another cRse-Virdeu v
= Bowers, by which all tax sales have bee
held valid where the assessment was re
ular, and the tax had not been paid, Ia
r deed on ones land has become sOmewht
II a rather serious matter-rAther more tbs
< a mere cloud on his title. II is well, ther
n fore, for all persons who own lands whlC
- have eeen sold for taxes, to look close
- lrto the matter Of seeing that they hay
10 paid their taxes, and II they have, then
preserving the evidence Of payment; a.
-, even when they have the receipts, then
y view Of the danger OF losing them,
81 would be wise TO produce them and hay
Z. the tax.sale cancelled, 80 far as to destTC
:. this cloud on their title; but no man
., bound TO do this, and may, II he So
- proper, take the risk OF preserving his e
u idenco Of payment, which, whenever pr
III duced, will invalldate the sale.
ps We are surprised to learn, as one Of I
~ learned from you last night, that any il
- preston had gone abroad that the deer
e. above referred to, had the effect In Il
D. slightest degree to prejudice or In al
4, wise impair the rights OF any persons
,e lands claimed by the Liquidatlng Lev
~ Board, since It Is one Of the plainest pri
VI clples Of law, that no mans rights can
Or affected In the least by q judgment or
is decree to which he has not been made
mr. party. Yours truly,
" J,Z. GEORGE,
=" W. l.. NUGENT,
W. 2. HARRIS.