The Greenville times. [volume] (Greenville, Miss.) 1868-1917, 1878-01-12
APRoPOsED TAX LAW.

APROPOSED TAX LAW.
Eds Gentlemen: The
recent construction given BY our
able and learned Supreme
Court, Of the statutes - to the
effect Of tax deeds, has attracted
general attention to this subject.
Many think the law, 80 constructed
too harsh on the tax payer, and the
danger Is thata Legislature which
meets during the heat Of the pop
ular discussion Of the question.
may look moro to the relief Of the
land owner than to the necessity
Of enforcing the prompt payment
Of the revenues. s.
To do this would be grave
errer. Any law which fails IN the
vigor to coercs the citizen to pay
his assessed quota to the ex-
chequer would be simply childish.
1t would be worse than childish,
and, In fact, work = great public
calamity in destroying the power
Of the State 10 meet her obligar
tions, bringing her paper to . dis
count and flooding the market
with warrant nongers. Besides,
It would unequally distribute the
burdens Of government aud op-
press the thrifty and prompt citi-
zens for the benefit Of the un-
nhrifty and faithless.
Under any system which may be
devised, occasional instances ofin-
dividual hardship must ensue, but
these must yield to the paramount
necessities Of the State. Even the
stringent tax law 10 far more ben
sAcial to the greater number than
one which Is loose, ihdeterminate
and nerveless. In fact, Il sby
no means certain that that system
which requires aud enforces the
payment of the revenues the most
promptly 10 not the best system.
Certain It u that the pcrnicious
legislative habit Of postponements
Of collections, and occasionally
remit ling back taxes to dslinqnents
without refunding to those who
have paid and are not delinquent, ,
has been most oppressive and un-
Just 10 those who have paid, aud
has induced : vast number hereto
fore, 10 withhold payment Of tax
ea from deliberate calculation upon
the unwarranted generosity Of tho
law making power.
II follows that ifany new legisla-
tion Is entered upon, itshould bc
anxiously seen to..that II 10 strong
enough to compel payment.
Without undertaking to assert
that the law should be changed,
about the propriety OF which
have grave doubts, aud having also
q great horror Of that old and VI.
cious custom Of each seccessivs
Legislature tink ering with the ma
chinery Of the revenue law, | beg
to submit . plan, tho outlines Of
which might serve for : permanent
system, less harsh, and. perhaps
equally ~ effective - tho present
Preserve the present mode o.
levy and assessment unless Z
change is made to simplify II.
Unless taxes are paid by . de.
10 be fixed have the sheriff, with
out further action, to certify list
as now provided, Of Delinquent
lands and provide for their re
demption as under the present luw
within twelve months from th'
day fixed for paying taxes, aud i'm
pose : penalty Of fifty per cont
for the default
II not redeemed In twelv'
months, permit any one to buy
certificate that lie has paid the tax
O. aud penalty, and provide tha
this certificate shall bear intercs
ct the rate Of hfty per cont. per
snMum on the whole sum Of taxes
penalty aud costs 30 paid, Requir
the holder Of the certificate, be
fore he eau subject the land, t
tile . copy Of his certificate in III
Circuit Clerks Office, and provid
that process issue to tho owner
known, and II not, that advertise
ment be made Of the land, an
that, at the first term thereafter
unless the owner shall prove tha
the taxes have been paid, the
judgement be entered that th
lands be sold to pay the sum due {
taxes, penalty any pcr cont. inter
| est, al costs and attorneys fes
not to exceed twenty dollsrs, to B
6xed bv The court, and make th'
sherifes deed conclusive, 80 - I,
stimulate bidding and cause tn
land to bring soinsthlug like It
true value. The same proceeding
10 bs hsd BY the edistrict attorney
| on behalf Of State - to lands n
| u,alning unoertI0catsdy 70 otheI