The weekly Floridian. [volume] (Tallahassee, Fla.) 1867-19??, 1881-01-11
The Men, pphl: bfs,Sf1Dsass.

The following are the points In the decision
rendered recently by the Supreme Court Of i6e
United States, in the case df creditors Of The
late city of Memphis, Tenn, against the agent
appointed by the Governor .aAer ihe. surrender
of the city charter TO collect 7tlie unpaid taxes
for the recovery Of their clainis -.
First-That the property hold for public use
such as public buildings, streets, squares, parks
he hre aPPas"'S, op eS and ssssly
lected TO the payment ofthd debts of ,theeity
It's public character forbids such an appropriation
On the repeal OF the charter Of the CITY such
property passed under the immediate eontv0l Or
the State for the same publf uses, the power
once delegated TO the city in that behalf having
been Withdrawn.
second-Private property Of individuals witiih
the limits Of the territory Of the city cssGst Be
subjected to the payment Of the debts OF tue eiiY
except through taxation. -.
Third - The power of taxation u legislative
and cannot be exercised Otherwise than Under
legislative authority. q 81 ssssn s'wasu
Fourth-Taxes levied according 70 law, befare
the repeal OF the charter other than such az were
levied in obedience to the sfieciaf requirement.
OF contracts entered into under authority 6f law,
and such as were levied under judicial direction
for payment Of judgments recoveredf against
the city. cannot be collected through the ipstru-
OF the creditofs Of the city. Such taxes can
only be collected under legislative a6thofity. II
no such authority exists, the rsmedy is By appeal
to the Legislature, which alone can grant re-
lief Sl icf0f@af
Fifth-The receiver and back tax collector aI1-
pointed by the Governor is public oficer clothed
with legislative authority for the collection OF
taxes levied before the repeal 81 tie chArter.-
The funds collected by him for taxes leViedun-
der judicial decision cannot be Appropriated 10
any other uses than those for. which they were
raised. He, as well as any other Akektl 0f The
State for the collection of tsxess can be dom
PEELED by appropriate judicial orders, 10 proceed
to the collection of such taxes by the sale of
property or by suit, or in any other way author
lied by law, and to apply the proceeds hpunsthe
judgments. u. Essodo :.
Sixth-The bills in this case cannot be amended
sc as to obtain relief against the receivers and
back tax collector without Taaking an entirely
new suit. Fl l0..sH 3o.s,sai
Seventh-The decree of the court below IL re-
versed. .le i-a .e i.sa fss
Eighth-The case is remsnded with instrue-
tions to dismiss the bills without prejudice:
Upon the first. second, third and Afth of, these
points the judgment of the Supreme Court lis
unanimous. Upon the fourth, sixth, seventh aud
eighth majority of the court concur. Justice
Field delivered an opinion, concufred ia By, Jun
cred dissenting opinion, ccncurfed ID. ~ Jus
tices Wayne and Harlan. IL s:s9ss ~ sai
The press in every part Of the country, says
the Memphis appeal, are discussing she ddeiaion
which so vitality concerns the future Of Memphis
with justice add moderation. This Is not sir-
prising, for the whole county is Interested in
decision which lays down The prineipae heE.iD-
fore unknown, that the public property ssuCafAs
streets, squares, parks public buildings and the
like, in fact, everything known as pubic pFop-
erty, is held for governmental purposes; dDd,tkat
its public character forbids Its AppfcpHatiD6sior
the payment Of public debis A city han OF An
engine house are necessary ioE The safety ,aad
government of the city; thisreSose they caunbt
be seized and sold on execution by crGiffofs a .
And as to the private property ofiindiyduals, it
cannot be subjected to the payment Of Tie debts
of city except through taxation. Th6enSetA of
the decision sthas neither psEic AoF sStIe iSf8b-
erty can Be seized and applied, to ae SoSas1t SPA
public debt and thai the only remedy which the
which alone can grant relief by Mfettmg isAe
levy of taxes. Hitherto il has been widely lbe-
lieved that all public properly, such ID Bsddings
and PARKS could be levied upon fore pubic aebt
precisely as the property Of indi9idualg calii be
for private debt. And aftef p1bhE properly
was exhausted 1t was supposed that ihdiVi06al
property within the limits of the debt0winfa cor.
poration could then be spprbpriated fSr lhelp8sy
ment Of the deficit, the underlying the6fys Of tbs
being that the purposes for which thSpubHE 0ebt
was created benefited the rffvxse pfOp and
Il