The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1877-07-04
ZONES =. HAMILTON FOR Az
DITOR.
Honor TO whom Honor is D"e.
JACKSON, July 81, 1877.


ferent State officers, some reasons why one
of the asnirants has especial claims for The
nositjon of Auditor of Public Accounts
and to whom the State owes perhaps my
for the wise and judicious legislation 'hA'
has brought about her present hhaIiciHi
prosperity than to any other single ihulN'"
ual. | have no intention OF detrac'lhS H"'i
the merits OF any candidate for that posi-
ton, and shall state only facts and bSure'
in presenting the claims of the gentiemnn
who, above all others in my Judgment
should fill that very important cihce. Inc
gentleman to whom | allude is Jones ,
| Hamilton, the present Deputy Auditor.
! Ii is known throughout the State thar
Col. Hamilton has been for some years
Deputy Auditor, has always been at ms
| post and discharged the duties with such
efficiency, intelligence and courtesy, as 10
win for himself warm personal friendship
and confidence among all officers having
business with the Office, as well as among
members of the Legislature and citizens
generally.
He is thoroughly master of his business
and in every branch of the revenue law and
State finances, he has few equals. lie Is
| thorough accountant, active, energetic ana
| laborious, and business man of the very
highest order. | am confident those who
know him will not think these qualifications
overstated. l mean no flattery for l pro
pose to mislead no one; and now tor the
proof.
Seeing the great expense involved under
the Act of 1872, and amendments thereto,
in the sale of lands delinquent for taxes,
where it required the owner to be cited be-
fore the Board of Supervisors to show cause
why his taxes were not paid, and allowing
! the same fees, as were allowed on original
process in the Chancery Court, he wrote
and was instrumental in having passed at
the called session in 1874, an Act repeating
! those laws. The Act is Chapter "a, in Acts
of 1876
The Auditor, in his report to the Legisla-
ture in 1876, (the Act referred to was passed
ar the called session in 1874 thus refers to
this Act, Auditors Report, page Z: This
| (referring to Acts of 1872 and amendmentS)
! by an Act passed at the called session in
December last, repeating the Act above re-
cited, is now obviated and a saving in eX
pendiCures of $4,000 annually secured to
the State"
And following this with the Acts written
by himself and pa .sed by the Legislature of
1875, we have a record worthy of any re-
ward.
The first - pages of the Acts of 1875 are
almost entirely his work, embracing the
Abatement Law" THE Privilege Tax
Law" and Chapter 10. repeating the Act
authorizing the delinquent poll tax colIec-
tor, and providing for the collections of in
solvences, and also Chapter IS providing for
the collection of licences to retail viuous
ana spirituous liquors.
Let us see the result of these Acts and
their value to the State in stopping abuses on
the one hand, and in increasing the
revenue on the other, and at the same time
teSSeRtRg tGrGtion. Let us take what is
known as the ''Abltem ent Act chapter 2,
Acts of 1875. At the time of the passage
of this Act the State was losing taxes on
100000 acres OF land, or one fifth of the
entire area OF the State-4, 800 900 acres be-
ing held by the State and l 800 600 acres by
the Levee Boards upon which the State tax
was suspended, The taxes had accumula- |
ted from year to year upon many of these |
lands, so that the taxes exceeded their value |
and land redemptions by the State had |
well-nigh ceased to be made, Again, cred
its were being annually given collectors
for taxes upon lands held, while in some
counties owners were regularly paying
their taxes, titles were confused, sales made
independent of each other, by the Liquida-
ting Levee Board, the ten cent leyee board,
and by the State, some lands held by each
of the three parties, and some by all, and to
such an extent that in Washington county
seventy per cent of the entire county was
held in some way or another.
The abatement law relieved all the lands
from taxes prior to 1874, ordered new
sale, consolidated the fiscal years, and title
to these lands in the State, so that no doubt
gould exist as to lands being held, and by
what SALE and sifted out all lands upon
which the taxes had been paid, so that COL
ectOrs were held in account for sums here
tofore allowed as credits Consequently
we find land redemptions Increasing, and
The showing is made by the Auditors Re
port, aggregating $l39 244,43 against $lS,-
5000 the previous year. These figures
give gain to the State and counties of
il20,G5S, l3 in one year by the operations OF
his law, and saving also the taxes paid in |
good faith by the owners of lands hereto
ore held The abuses of E'over payne nts''
we're corrected, and collectors having paid
money into the treasury on sworn state {
nents, could no longer get allowance for
land held" when they had collected the t
axes. Some notable instances appear upon C
his point, Sl3,395 90 being returned in one [
Instance in 1872, $500 and 1920 in others, 4
5 state tax over paid" The Auditor Il
tates ''that this error has been most cf- '
ectually corrected. " For in settlements
n 1871 there was allowed for estate tax t
yer paid" $74,83 OF and large amounts Ii
or each year. until for 1874 there was only v
3, 1S3 SO, and the Auditor states that that C
monpt arises from "refunding collectors b
heir commissions not reserved on partial t,
ettlements, and fees on land sales" h
[ am informed that one collector has ac- |;
ounted for about $32OO0O0 and another c.
DR. $l1, 800 under this Act. g
While upon this bill cannot forego the Ia
leasure it gives me to bear testimony Of N
ne great service rendered the State by that p
Dlendid gentleman, and able representative u
oil. w. III. II. Tison of Lee county. He la
ill remember the fight made in the Com fc
littee, the almost impossibility Of getting to
he Committee together on accocnt of the OF
lairman's opposition to the bill, who "
Dped to kill it by having no meeting to cl
'nsider it. He will also rem ember the so
srsistent efforts of Col. Hamilton TO pass as
e bill, soliciting the committees action tn
I'd urging its importance. The faithful &C
preventative of Tippah county, Hon qt
able Thos. Spight who was ALWAYS W
his post rendering invaluable servioe &c
the State was ever ready to second and u
d all measures looking to reform and re- CO