The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1878-04-17
Respectfully,
ATTORNEY GENERALS OFFIcE'i
JACKSON, April 10, ISIS.

y
JACKSON, April To- 1873.
NJ & G,cin. auditor Of Public accounts:
S1R-After "A careful consideration OF Tie
question submitted by YOU, as 10 tue PoWOi
~ tha Boards OF Supervisors under seclloh
~ of tile revenue law OF ISIS, u appoint Tue
sheriff. to the office of delinquent tax cor
lector, | have concluded that the law Hhuet
consideration is paluably ia VIOLATION OF th'
constitution OF the state, ana therefore
vnid IL has been decided by the supreme
Can't. that the -hertfs. are by the consul
tuition charged with the duty ol coIe'llnS
taxes and they therefore nave proPrN
IN the office and it's function, aud em"iu-
ments. of whmh the collection 81 taxes
| forms n, iacbnsilerabie part, aud tn ACT
under dis,.u sion cks Ia drpriV" I'm o.
| it, French vs.. the state o. Mls-l7
| sippi 76J This clearly Is nor VIM
| in the Legislative power. Inc cpn'll uH"h
| OF North Carolina in tnis resp ct, "A similar
| To ours Tue L.gislatu e 81 that Ntii" all-
| dior z2d the appoi ntment ~ county COM
| missionerS of a TAX collector. lhr Su t'f'me
Court in King rs. hunter. % ~ : = OuJ
| held the act unc pnst ituttDndI beau a. ~ he
prived the sheriff of part OF the emolu-
mentS OF his office, pertaining 20 H. uhlef
| the ConstituG on, and Tor the addition al tea-
son thar, by The Constitution, ia" 'luccr 70
collect taxes trhat i the sheriff. wa' 20 BE-
elected by the people, while tue act made
the Office appOintiVe. The ease OF The state
en- ret Kennedy W. BruhSt, 20 WIS Az,
arose under the constitution OF Wisconsin
which i, also similar to ours. lt did not de-
fine the duties ofthc sheriff, but IL was said
b. the court that the trainers Of the coIsu-
tuition had reference e. the Office with the
generally recoIniz I'll duties attached Co II
al the time il was adopted, ana one 81 tlr-v
was the keeping ~ the county IAN Inc
question arose upon an act Of che L"gl7Ia-
tur, taking away this right u keep the
county Jail. and the court hell that the act
was unconstitutiona and void. These ca7"s
were cited and approved by our supreme
Court i'm the case OF French VS.. the state
ubi supra.
10 not see how the conclusion can he
escaped, in view OF these authorities, that
the Legislature had no power TO take the
collection OF taxes. or any part OF then,
away from the sheritfs lb makes no differ
ence that the taxes are driinq they
are nevertheless taxes and must be cOllcc-
ted by the sheriff.. There is no difference
in the nature of taxes owed by a delin-
queut aud those paid by prompt citizen
In either case, the sole consideration - the
duty we all owe, tO contribute our proper
ton to the support of the government. To
admit that there is any legal distinction
between the power or the Legislature To
take from the sheritiS the collection of taxes
generally ANA the collection OF such as are
delinquent. would be to admit their power
to practically take from the Office all emol-
uments arising from that source, ana to take
from the people, the right under the Consti-
person elected by them for that purpose.
The Legislature had rs much power to say
that ali taxes not collected by December,
should be deemed delinquent, or to say that
all taxes not paid by the Ist Monday, March,
should be so deemed, ami il they have the
right to have delinquent taxes collected bv
a person appointed for that purpose, it is
easy to see tina by 80 liXipg the date of de-
linquency. they conld practically evade and
defeat the Constitution.
1t is always a.disagreeahlo and delicate
matter to declare an act OF the Legislature
unconstitutional, but where the violation is |
clear, my duty as the law officer OF the |
State, CO protect the Constitution, as far rs
| can, is also clear |, therefore, decide, that |
much of the revenue law as undertakes |
to authorize the appointment of delinquent
tax collectors, is in violation OF the Consli- |
tuition of the state, Hrd therefore, void.
hrve the honor tO-be, very respectfully, |
Il. &. CATCHINGs,
Attorney General.