The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1881-10-16
VINO May Collect Delinquent Capita
ton Taxes2

Wccannot accept Auditor TAYLoR'sacts
nor Auditor MsssEY's, as proof OF wha'
tho law Is In regard to the collection o. 1n'
delinquent capitasion taxes.
We are, however, more than Wiling .
ea..cede that stthe taxes referred to by the
2a,b section are delinquent taxes due from
,ar.powrs. while those provided for In th'
asth and 3ssh sections are arrears Of faze'
0sp from sreasurtrs, DE-, ,eho are IN de
fa.af.v Let that 60.
Now let MS conc to the main question
Has Mr.. MASSEY, the Auditor, the righ
under the law rs 1t now stands, to appoint
any person not already an officer 10 coliee'
the delinquent cspiiation-tax: The qnes'
ton Is discussed by one Of the best lawyers
in Richmond-as follows;
Section 20 imperatiSely commands thai
certified copy OF the delinquent capita
ton and pcrsonal-prcperty taxes "shall be
rlsced l,y the Auditor OF Public Accounts
within sixty days after receiving the orr.
eipais. or as soon thereafter as practicable,
Ia the hands OF any sheriff, sergeant, con.
stable. or collector, for collection, the samt
70 be accounted for within one year there
after: but in no case shall such
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 Of color Of authority
to the conduct Of Mr.. Massey in appoint
ing persons not already officers to collect
those taxes. And upon reading the whole
statute, IL is manifest that the "collector "
referred to in the 10th section is not the
collector referred 10 In section "a.
The one Is an officer already in existence
by election or appointment, whose sureties
on bonds already executed and approved
by the courts are 10y the act made subject
20 all such remedies as arc given against
treasmers; the other is person who may
OF may not be appointed, at the pleasure OF
the Auditor.
The one is an officer bound 10y law to &C
count for the "dciinquent taxes" 1eithin
one year after receiving the list; the other
Is q person TO whom the Auditor shall al
3oir reasonable time, one yesr or five years
perhaps, according to the amount, age, and
sialcness OF the "arrcars Of taxes" in bis
county.
The one il IN officer compelled by the
law TO receive the delinquent list, when
placed in his bands 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 De allowed him; the
other is a person free to higgle for his pay,
and who may not, and who cannot, COM
Inenee his service until be 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 bond TO the Auditor as security for
money collected, is not required TO take an
oath, because he is not IN officer.
An examination OF the previous statutes,
from which the act Of April I, 1870, was
compiled, confirms the conclusion that the
collectors to whom the Auditor shall with
in sixty days deliver copies Of the dclin-
quent lists do not include the "collector +"
whom ne may appoint to collect arrears Of
taxes. This we showed day or two ago.
delinquent taxes" In the sense OF the
statute, do not become "arrears Of taxes Z"
until they have passed through the hands
of some one Of the officers specified in sec
ton 20. Then, being az the least two years
in arresr, they are returned a second time
TO the Auditors Office, and become part
OF the great residuum Of arrears of taxes
for years and years past, which the Auditor
may from time to time appoint collector
10 collect.
II seems to us to be too plain for argu-
ment that Mr.. MASSEY has no right TO ap-
point any persons not officers to collect the
delinquent capitation-taX. The question
ought TO be settled judicinlly. 1t surely
never was contemplated by the trainers of
the law that the Auditor should have the
liberty to appoint anybody and everybody
be might choose to perform this duty. We
again ask Mr.. KELLEY to look into the mat
ter.
The Wing threatens us with Judge
HUGHES. There Is no terror in the threat.
We are willing to take his construction OF
the law as the true one, provided he will
investigate the questions at issue.