The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1878-01-02

Eos. ADMINISTRATIONS: Tie recent
correct construction given by our present
able and learned Supreme Court of the
statutes as 10 the effect of tax deeds, has at
tracted general attention to this subject
MANY think the law, so construed. toe
harsh on the tax payer. and the danger is
that Legislature Xhich meets during the
/ heat of the popular discussion of the qnes-
/ ton. may look more TO the relief of the
/ land owner than to the necessity of enforc-
ing the prompt pay ment of the revenues
! To do this would be a grave error. ANY
law which fails in the vigor to coerce The
citizen to pay his assessed quota to the ex-
chequer would be simply childish. IL would
be worse than childish, and, ia fact, work a
great public calamity in destroying the
power of the State to meet her obligations,
bringing her paper TO a discount and flood
| ing the market with warrant mongers.
Besides, it would unequally distribute the
burdens of government and Cypress the
thrifty and prompt citizens for the benefit
of the unthrifty and faithless.
Under any system which may be devised,
occasional instances of individual hardship
must ensue, but these must yield to the par
amount necessities of the State Even the
most stringent tax law is far more benefit
cial to the greater number than one which
is loose, underestimate and nervelcss. In
fact, il is by no means certain that that sys-
tenn which requires and enforces the pay
ment of the revenues the most promptly is
not the best system.
Certain it is that the pernicious legislative
habit of postponements of collections, and
occasionally remitting back taxes to delin
quent<, without refunding to those who
have paid and are not delinquent, has been
most oppressive and unjust to those who
have paid, and has induced a vast number
heretofore, to withhold payment of taxes
from deliberate calculation upon the un-
warranted generosity of the w-making
power.
1t follows that ifany new legislation is en-
tered upon, it should be anxiousIy seen to
that it be strong enough to compel pay
ment.
Without undertaking to assert that the
law should be changed, about the propriety
of which l have grave doubts, and having
also great horror of that old and vicious
custom of each successive Legislature tink-
ering with the machinery of the revenue
law, beg to submit plan, the outlines OF
which might serve for a permanent system,
less harsh, and, perhaps, equally effective
as the present.
Preserve the present mode oflevy and as
sesSment unless a change is made to sim
plify it.
Unless taxes are paid by day to be fixed
have the sheriff, without further acti on, to
certify lists, as now provided, of delinquent
lands aud provide for their redemption as
under the present law, within twelve
months from the day fixed for paying taxes,
and impose penalty of fifty per cent. for
the default.
If not redeemed in twelve months, per-
NIT any one to buy certificate that he has |
paid the taxes and penalty, and provide |
that this certificate shall bear interest at the |
rate of fifty per cent. per annum on the
whole sum of taxes, penalty and costs SO
paid. Require the holder of the certificate,
before he can subject the land, to file a copy
Of his certificate in the Circuit Clerks Office,
and provide that process issue to the owner !
If known, and ii not, that advertisement be
made of the land, aud that. at the first term
thereafter, unless the owner shall prove
that the taxes have been paid, then judg-
nenC De entered CnaC the laDQS be sold to
pay the sum due OF taxes, penalty the fifty
per cent. interest, all cost and an attorneys
fee, not to exceed twenty dollars, to be fixed
by the court, and make the sheriff7s deed
so as to stimulate bidding and
cause the land to bring something like its
rue value. The same proceeding to be had
~ the district attorneys on behalf of the
State as to lands remaining CncertificaUed
o others after three years from tie day
liked tor payment of taxes.
This process, which is capable of much
i'm plification and is merely thrown out as
basis for thought by skillful legislators, |
will give three years for redemption and |
ring direct notice to the tax payer, and
hus remedy the evils arising from mistakes, {
nd, think, this system will be as effectual | {
S the present in supplying the fiscal needs
f the State.
Any saving clause for infants and married
7omen would be, in my opinion, a grave | {
rror. Such claims are impracticable ad-
lncts to any revenue system and protect L
o one, in fact Accumulated taxes to the {
inc of termination of the disability gener- a
lily amount to more than the value OF the J
md, and the idea is a mere sentiment at {
est, for such cases are always represented .
here the property Is of any value.
The suggestions in this article are, in |
lodified and much severer form, the law in !!
NO States of the Union, as l am informed, !
nd work well. TAX PAYER.