The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1880-11-07
lFor the Dispatch.I
Mr.. Massey, Mr.. Bcveridge, and Capi'
sastou Taxes.

tafiOn Taxes.
The act OF April 1, 1870. page 3lS. Acts
1s7s-'7g. consolidates the laws concerning
the collection OF taxes, and repeats OIL acis
Inconsistent with its provisions. Inc Atn
and 35,h sections OF said act are as follows :
1894. The Auditor OF Public Accounts
may appoint collector In any county or
CORPORATION TO collect arrears OF taxes
therein, and may allow him reasonable
compensation, to be agreed on (belore the
service Is commenced) aud approved ny tue
Executive, which compensation sbaII DOT
exceed 90 per centum on what may he COZ.
lected and paid into. the public treasury.
"S35. Such collector shall have reason
able time allowed him By the Auditor OF
Public Accounts, and shall before ne acts
execute a bond, approved 10y the SAID Au-
ditor, conditioned that he viii falthiuiIy
| collect the said arrears OF taxes and account
for and pay the same into the Treasury
within tue time so allowed. The said bona
shall remain tiled in the Auditors Office"
| The term "arrears Of taxes" in section 81
does not embrace or refer 10 those taxes
which in the 10th, 23d, oath, 26th, 9th, ana
| 29Ih sections are d, scribed as ".delnquent
taXes,v and IN respect TO which tue law I'm
peratively prescribes specific modes OF COL
| lection.
For example, section 20 provides that
after the said copies OF the delinquent
listsl are so directed TO be certified the Urea
surer shall not receive any OF the taxes
mentioned in said lists, but thew may be
paid into the Treasury, or me
cQpitatiOn and perSOndl-prOperty Tar may
be paid 10 the clerk of the County or CoTpo.
ration Court, or his deputy, at his otIce al
the cOuntvSeat, and AT 30 OTHER PLACE NOR
TO ANY OTHER PERSON" The clerk IS re-
quired to enter and preserve In book Inc
name OF each payer, the amount paid, ana
the date Of payment, and on the morning oil
election-day to post at the courthouse door
copy OF such entries. All this particu-
larity was evidently intended to prevent
such frauds as the appointment OF MI.
Beyeridge to collect capitation.taXes on
Governor street rendered possible.
Again, section 20 imperatlyely commands
that certified copy of the delinquent cnpl-
tation and perSOnaI-property taxes "shail
be placed by the Auditor OF Public Ac-
counts within sixty days after receiving The
originals, or as soon thereafter as practical
bic, in the hands of any sheriff, sergeant,
constable, or collector for collection, the
same TO he accounted for within one year
| thereafter, Dub III ilb CtNt SlldH nubh
delinquent lists be placed for collection in
the hands OF any officer who has returned
the same
The use OF the word " collector" in the
foregoing extract is the only thing that can
give even the pretence ~ color OF authority
TO tie conduct Of Mr.. Massey in appointing
Mr.. Beyeridge. And upon reading the
whole statute, it is manifest that the "col-
lecior" referred TO in the 29th section Is
not the collector referred to in section 81.
The one is an officer already in existence
| by election or appointment. whose sureties,
in bonds already executed anu approved by
| the courts, are by the act made subject 10
all such remedies as are given against treas
urers; the other il person who may, or
NAV not be appointed at the pleasure Of the
| Auditor.
The one is an officer bound by law to ac-
count for the "deiquent taxes trithln one
| uear after receiving the list; the other is 4
| person to whom the Auditor shall dHOU q
reasonable time. one year or five years per-
| hapS, according to the amount, age, and
stalcness Of the "arrears OF taxes " IN bis
county.
The one is an officer compelled by the law
to receive the deliHquent list, when
placed in his hands by the Auditor; the
other is person free to undertake or de-
cline, as he chooses
| The one Is an officer obliged to proceed
with his duty without regard to the COM
pensation that may be allowed him; the
other Is a person free to biggle for his pay,
and who may not, and who cannot, COM
mence bis service until he and the Auditor
and the Governor shall have agreed on it,
The one is an officer bound by his oath OF
office; the other. though required TO give a
bond 10 the Auditor as security for money
collected, is not required TO take an oath,
because he is not an officer.
An examination Of the previous statutes,
from which the act of April |, 1879. was
compiled, confirms the conclusion that the
collectors to whom the Auditor shall within
sixty days deliver copies OF the delinquent
lists do not include the collector whom he
mag appoint 10 collect arrears OF taxes.
"Delinquent taxes" in the sense of The
statute, do not become "arrears OF taxes
until they have passed through the hand:
OF some one OF the officers specified in sec
ton 30 Then, being at the least two years
in arrear, they are returned second time
to the Auditors Office, and become par
Of the great residuum Of arrears OF taXe'
for wears and years past, which the Auditor
may from time TO time appoint collector
to collect.
Mr. Massey had no lawful authoritJ Il
appoint Mr. Beverage to collect captatioI
taxes delinquent for the year 1879.