The Valley Virginian. [volume] (Staunton, Va.) 1865-1895, 1880-12-23
Important U. S. Supreme Court De-
ciSlOn


In the United States Supreme Court at
Memphis, on the 18th inst, the following de-
cisOn was rendered
Minor Merriwether, receiver, &c, of the city
OF Memphis, ct al, appellants, vs. Robert Gar
rett u Sons ct al, appeal from the Circuit
court OF the United States for the western
district of Tennessee. This was suit brought
by Garrett Il Sons and other creditors of the
city OF Memphis against Merriwether, who
had been appointed by the Governor of Ten
nessee to collect unpaid taxes due the city af-
ter the abrogation of the municipal charter,
| to collect the amounts severaily due them from
the extinct municipality. The Circuit Court, in
accordance with the prayer OF the creditors,
appointed another receiver aud rendered a de-
cree III favor of the creditors, which was in
substance as follows: First that the creditors
are entitled to recover their debts, the amounts
OF which will be hereafter ascerlained and fix
ed by the court. Second, that all assets and
property of the city of Memphis, including
taxes unpaid, be applied to the payment of its
debts; third that the receiver is directed to
proceed to collect the assets including the
taxes, as directed by the order appointing him;
fourth, that Merriwether, the receiver ap-
pointed by the Governor of the State, is per
petually enjoined from interfering with the
assets property, &c, of the receiver appointed
by the Circuit Court, and fifth, that all the prop
erty within the limits of the territory of
the city OF Memphis is liable, and may be sub
jected to the payment of all the debts the CITY
of Memphis owes the creditors sueing, and that
such liability shall be enforced from time to
time in such manner as the court NAV order
From this decree MerrlWetheT ct. al. appealed
This court holds as follows First that property
held for public USE such as public buildings,
Streets squares, parks, fire apparatus, SC, and
generally everything held for governmental
purposes cannot be subjected to the payment
OF the debts ofthe city. Its public character for
bids such an appropriation. On the repeal of
the charter OF the city such property passed
under the immediate control of The State for
the same public uses; the power once dele
gated to the city in that behalf having been
Withdrawn. Second, the private property of
individuals within the limits of the territory of
the city cannot be subjected to the payment of
the debts of the city except through taxation
Third, the power OF taxation is legislative and
cannot be exercised otherwise than under leg
islative authority. Fourth taxes levied ac-
cording to law before the repeal of the charter
other than such as was levied in obedience to
the special requirements of contracts entered
into under authority of law and such as were
levied judicial direction for the payment of
judgments recovered against the city cannot be
collected through the instrumentality OF court
of chancery at the instance of the creditors of
the city. Such taxes can only be collected under
legislative authority. If no such authority ex-
lists the remedy is by appeal to the Legislature,
which alone can grant relief. The receiver
and back-tax collector appointed by the Gov
ernor is public officer, clothed with legisla-
tive authority for the collection of the taxes
levied before the repeal of the charter The
funds collected by him from taxes levied under
judicial decision cannot be appropriated to
any other uses than those for which they were
raised. He, as well as any other agent of the
State for the collection, can be compelled by
| appropriate judicial orders to proceed to the
collection of such taxes by the sale of property,
or by the suit, or in any other way authorized
by law, and to apply the proceeds upon the
| judgments. Sixth, the bills in this case can
not be amended so as to obtain relief against
the receiver and back-tax collector without
making an entirely new silt. Seventh, the
decree of the court below is reversed. Eighth,
the cause is remanded, with instructions to
dismiss the bills without prejudice. Upon the
first second, third and fifth of these points the
| Judgment of this court is unanimous. Upon
the fourth sixth, seventh and eighth MAORI
| ty of the court concur. Chief Justice Waite
delivered the opinion of the court. Justice
Field delivered an opinion, concurred in by
Justices Miller and Bradley. Justice Strong
delivered dissenting opinion, concured in
by Justices Swayne and Harlan.