Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1877-08-01
DELINQUENT

NNhAA1 NAA w.
ries in a communication which APP
pears in to-day s LEDGER 1t is
easier to ask questions han to an
swer them. There are serious OBJ
iections to a system of taxation
under which a lOrge property-hOld-
er may go for years without paying
anything, while the small tazpay-
ers are compelled to come up and
pay taxes often increased byeosts fol-
the benefit Of the numerous officers
who look after this business. The
man who owns a block may avoid
paying any taxes for years, but the
merchant who rents from him must
come to time or the efficient deputy
constable or other official will seize
his safe or his goods and proceed to
sell him out to the highest bidder
unless the money is forthcoming
Personal property when thus sold
is at once delivered, and there is no
question as to the validity Of the
title. With real estate it is other
wise. 1t is difficult, if not impos-
sible, to make a good tax title to
real estate. This question was re-
Gently before the Court of Arbitra-
ton at Nashville, and the American
gives the result as follows:
The Court Of Arbitration rendered q
very important decision in the case OF
certain parties against Brien & Wood.
ward, who purchased their property al
tax sales, affirming the decision VI Chan
cellor Cooper in enjoining the writ Of
possession and directing that the prop
erty owners pay only costs, taxes and in
terest.
1t is held by the court that the sale OF
properly for taxes does not communicate
any It'll. to Brien Il Woodward, but the
owners of the property in question are
required to pay them all taxes, damsge.
COSTS and interest on the same, aud all
the costs OF the court below, and a lien
was declared Oh the property Tor such
payment.
The State has gone through the
farce from year to year of bidding
in property at tax sales, but never
acquired a title to any of it. In
some States a tax title holds, and is
considered one of the best that can
be acquired, as in Arkansas for in
stance. The laws should be 50
framed as TO make the burdens OF
government fall rs near rs possible
on all alike. When the large prop
erty holder fails to pay his take;
year after year The rate is increased.
The burden grows heavier on his
poorer neighbors who pay promptly
whether able or not. Adam Smith
gays: "The subjects Of every
State ought to contribute towards
the support of the government a,
nearly as possible in proportion Il
their respective abilities; tina.
is, in proportion to the rev
enue they enjoy %rcspectivel,
under the protection Of the State
The expense Of government to tn.
individuals of a great nation is lik.
the expense Of manager ant to tn.
Joint tenants Of a great estate VIII
are all obliged to contribute in pro
portion to their respective interesS
in the estate" II, however, a fe,
of the tenants avoid their share 0
the joint expense in the manage
ment Of the estate it is obviOu
that the others will have to pa
proportionately more. Hence whe.
it happens hal those who are con
sidered rich, even in unproductiv
property, pay less promptly thar
the poorer classes it works a grea
hardship upon the latter, and ofteI
proyokes discomfort. But to com
back to city affairs. 1t sometime
happens that those who are largel
delinquent hold valid claimsagains
the city which the municipa
authorities cannot or will no
adjust. 1t is said that the bac.
taxes due Memphis amount t
two millions Of dollars. With thi
amount of money actually in til
treasury the entire bonded debt
the city could easily be retired an
cancelled. But not half that amour
will ever be realized under the pre-
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