The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1882-11-24

tian Sustained -" toupon-Killer ,o. -
Does Not Forbid Collecting Officers OF ihe
commonwealth Receiving NcCulloCh-Bill
Coupons bur "Coupon-kiIier No. ," Will
GO Into Effect December Isi. aud IL Pro-
hibits the Reception OF Anything but Gold.
Silver, and Currency for Taxes and Other
Public Dnes.
In the Supreme Court Of Appeal, yesier-
7 day Judge Anderson delivered the follow
ing opinion, in which all the Judges con.
CURED:
Commonwealth Us. Smith:
The defendant in error filed h.
petition in the Hastings Court for
the city OF Richmond. Represent
ing that he is citizen and tax-payer Of
said city, and that he owes the state OF
Virginia Slj for taxes, and alleging that on
June ,, lSS2, he rendered Samuel Green
how. or =. g. Tin>cy. his Assistant Trca-
,urcr Of said city. the officer appointed by
Jaw 10 receive said tax. a coupon for Slj
cut from = bond of TIE Commonwealth of
Virginia for $1,000 and numbered 4.j0G.
issued under the act Of Assembly. ap-
proved March -. lS7g, entitled an act 10
provide plan of settlement Of the public
debt. in payment Of hi, sid tax. but the
said Treasurer refused 10 receive said cou-
pon in payment Of said tax. and still To-
fuses. IL sets ont the coupon in hi, pcti-
ton rerJQtm - lterdiim. and mike, pro-
fcri Il the same. and ayers that IL j. due
and past maturity. and that hy tie contract
oi the state 10 receive il i'm payment II Iii
taxes. he l. entitled e. pay liz ,aid tax
with il, and l. a-ericycd and injured 10y
the refusal II. said Treasurer 80 70 receive
II. and pray- the Commonwealth, writ Of
mGadcWlg 10 compc The said GrccnhoW.
Treasurer. &c. 10 receive ii In Payment 0f
III. said tx. III. aid petition !. verified
by his affidavit.
+ pom thi, petition the ~aid Grtenhow
va, summoned 10 appear before the court
d show cause why a utaHdGmils -hOuld not
he awarded against him according 10 tho
prayer 81 the petition. 10 which h" made
tho following return ly :. e.. Tin>ly.
Assistant Treasurer: That be- j. ready 10
receive said coupon, m payment Of such
taxes. debts. and demands a- soon 1, they
e haze been legally as.crtdiucd 20 Doe gen.
uinc and the coupons which 10y laws arr
actually rccciyablc.'
To this return and answer tie plaintiff
entered general demurrer. IN which the
defendant joined: and upon the hearing
thereof thC court sustained the demurrer
and awarded the petitioner peremptory
mdHdGm4S against the defendant COM
mandng him 10 receive the petitioner s
aid coupon in payment Of his sand tax. to
which order Of thc aid Hustin-, Court %
writ Of error Wa- awarded 10y one oi the
judges y thi, court, which j. The case now
before H..
The refusal Of Grccnbow 10 receive the
coupon. il j. contendcd bv tho Attorney
General, who appear, in hi, defence. l.
warranted by the act of Assembly. al-
proved January II. lsS2, entitled Ar act
t. prevent frauds upon the Commonwealth
and the holders Of her >ecUritie, in the col
lection and disbursement OF revenues.
Il win he borne in mind that the coupon
which was rendered by the plaintiff below
in pa. ment Of hi, state tax purported To-
hc = coupon detached from a bond of the
Commonwealth issued under tho act Of A.
>cmDly approved March 2s. 1874.
The first section Of the act approved
January If. 1SS2. which l. relied on by the
Attomry-Gcncrl n authorizing and rc-
curing the Treasurer 10 refuse 10 receive
the coupon rendered 10y the plaintiff below
in pavment Of hi> tax ~ aforesaid, pro-
agent. shall tender 10 any person whose
duty il i, % collect or receive taxes. dcht>,
or demand, due the commonwealth. any
paper, o. instruments in print. writing. oI
,ncrayin. purpouing 10 be coupons de-
tachel from bonds OF the Commonwealth
issued under the act Of 1871. entitled IN act
to fund the public debt, in payment OF
any such taXe-. debts. and demands, tht
person TO whom such paper, are rendered
Shall receive the same. giving the party ten
derine receipt stating that ne has received
the same for the purp0>c 0i identification
and y.ritcation." lie j. not authorized &c
receive the same in satisfaction and dis
charge OF tho tax. &c. But. a, appear
from the next section e., it j. made per-
cmutorv on hnl At the same time % ere
ouire such taxpayer 10 pay HI, taxes II
coin. lcgal-tendcr notes. or naii)nal-hant
Liu." And i'm ease the TAXPAYER refuse
f. pav in money IL Aforesaid. IhiS second
section require, that the taxes due iron
him ,hall De collected - all other dthn
oucnt taxes are collected.
Section 3 pre,crihc> what proceedings
shall ba had in case be- delivers hi> coupon
10 the taX-conector and takes hi, rccelp l'l
them. %, provided IN section /. ana pay
hi, taxes ~ provided i'm 1r-t clause oi -er
tion >. ,,...,..........,.
But he may refuse to deliver hi- coupon
., tie taX-collector except IN discharge o
bis taXe,. and refuse - pay hi tax, u
money. i'm which ease il j. provided h,
the litrr clause # section that th,y >aal
, IN. c:llectcd a> an other delinquent take
collected. And be would hcneccs~itltc'
Y resort 10 liz commOn-laW remedy hA VII
Irat.If flfH b ff
cer IN receive hi coupons in tulnlment %
the contract Of the tommonWeli'h: AN
s.id section / wa, intended 20 provide th
, mean, whereby the state misht De rh"Ole'
! ',,c....f,illv 10 resist the receipt OF the con
pon, i'm psymentoi OF taxes III slicii c.'st' ..l MY
y rr,yide, that "whencyer any taA-paye
shall apply 10 any court ID 'hI> o'ili,Io..
',,..oItb' for a mGnddn,uS 10 compel any per
ION authorized 20 receive or collect 'aA1> ,,
dcbt. or demands due the Commonwealth
70 receive coupons IN payment 'heIcH'
f. ,hall be the duty Of such person 10 MAJ
return to said moidamuS thal he = i0Hu
10 receive .aid coupons in payment 0i ~ucl
taxes, debts. and demands, a, soon - 'ne
have been legally aScertalned 10 pr s'hu
inc. and the coupons which 10y Ia" are az
tuallv receivable" And ihl' section Ine,
nroceedS 10 prescribe what shall 'e uoh' Il
: The declared object Of the act was to e.
the validity Of the coupons detached iron
hond, which purported TO be issued undo
,hr frnding act OF 1871, a. described in >eC
ton /. and no Others. For they are eA
nres,Iy specified, and no others are mer
r toned. . an
section l designates the coupons, an
n-ovides that when any such are tendere
how thcy shall be treated. 1t designate
; nnIy ,DT such a. purport to be detached iroI
bonds issued under the funding act Of ls'l
section > contemplate the ease as pr,