The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1882-12-27
Jackson, Mss, Dec. u, 1888


Dean SIR-As requested by you have look
| ed into the question Of the validity Of tn
i city's titles To laads in Jackson bid off to tbs
city at tax sales. | apprehend, and the de
eided current Of my opinion is that unde
| the laws as they existed before the amend
ment Of the city charter, in March, 1882, til
city took no valid titles 70 lands struck of t
| her by the Tax Collector
Tn revenue power of such q municipal cor
poratlon is just what is given by the Legisla
| tive charter and no more, and in determining
waethes particular power is given the chaf
ter is strictly construed and the grant of pow
er must be found expressed in the charter.
quote from the old charter, the only portion
that confer revenue powers against land.
They Che NJ. and A.. shall have power Il
/ levy a tax IN each and every year In a sun
not exceeding so cents afterwards changed
on every hundred dollars Of value on all lots
of ground or lots and tenements in said city.
] Charter, P. 5, g.
The Mayor AMI Aldermen shall elect an
nually an assessor and collector of taxes "ano
that the powers conferred upon assessors and
collectors of the county and State in relation
to the assessment and collection thereof be,
and the same is hereby conferred on the as
SCISSOR and collector OF taxes for said city,
Charter p. 9, 4.
Those are the only revenue powers against
real estate contained in the original charter.
That charter was granted February % 1910
At that time there no law authorizing a
tax collector to bid in land for the State. The
FIRST act that gave that power TO State col
lectors was passed in 1872, and therefore said
Section did not authorize the city collector
to bid them in for the city.
The city charter aCas amended January q,
1860. 1t provided that deeds made TO pur-
chasers Of lots at city tar sales, together wi tn
an approval and ratification of such sale by
the board Of Mayor and Aldermen made on
the recorded minutes of their proceedings,
shall be prima .facis evidence thai all the re-
quirements of law necessary to make the sales
valid have been complied with" Charter, etc.
p. 18 IS.
In neither the original charter, nor the
amendments thereto is there any power or
authority given to the city or any person for
it, to buy the property of its citizens fortaxss
either for its own or the State and county
taxes. All the legislative grants of power o
no further than to levy taxes, sell for taxes;
there is no power to buy for taxes. Nor did
the corporate authorities (that | can fnd),
ever authorize the purchase Of the property
of the city or direct that it should be stricken
off to the city until 1874, when the Mayor and
Aldermen ordained that if at the sale of
property" (real or personal for taxes, no
person bid the amount "of taxes the same
should be struck off and decided to the city
p. 48, %. But the property may be redeemed
by the owners within two years, by paying the
sum of money due for taxes, and costs of sale,
with 30 per cent. interest. 3 81.
think that the foregoing quotations from
the charter and its amendments do not confer
on the city the power to buy lands sold for
city taxes. There cannot be pretence that
such power is conferred by them, unless it
be founded on the clause quoted from section
of the charter; that clause has no immediate
relation to the city's power to make such pur-
chases, it only prescribed in general terms
the duties of the assessor and collector but
certainly does not confer on them power as
a city officer to do for her an act that was not
within the powers or franchises conferred on
her by that charter.
Again that power was not conferred; be.
cause at the time that charter was granted
the power to strike off lands to the State
did not exist in the State and county coll
leetors, that was given in 1842. Hut. Code
p 1Sl. 16. Therefore section of the charter
created no such corporate power at the time
the charter was granted In 1910; the charter
does not confer the power directly
or expressly-We cannot project the influence
Of the quotation from section A. through after
years and then make ittake effect In behalf of
a subordinate municipality as charter power
or franchise because in those after years the
Legislature gave to the State and county col
lectors authority to purchase for the State, the
sovereign, Without giving IL 10 her subordinate
municipal corporations; that would be toderive
for the subordinates sovereign power which
the Stare only could confer By express grant.
1t would do more; it would by the most re-
mote inference take from the State herself.
the most important of her sovereign powers
over those lands, the right to tax them and
raise revenue from them, for the very moment
hat the lands become the property Of the city
II was not taxable by the State or county |
Code of 1871, 2 1855: thai has been the law
from the date Of the charter and is the law now |
Code of 1880 468. True the State has the |
right to do all this, but it is not true that We
IAN by very remote inference say she did it |
lnless she has expressly said SO in the /
charter.
might add other reasons, but the above
me that until the amendment of |
1852, the city never had authority or power
o buy lands at her tax sales.
You ask me to indicate my views as to the /
lest policy for the Mayor and Aldermen to |
pursue in reference to the lands heretofore /
Fought by the city. / have examined the
amendment of 1882 p to the charter. T
hink that section 4 supplies the deficiency Of I
power under the old charter, and prescribes l
node which if pursued will convey title to
he city if she be purchaser at her own tax T
ales. as she may be under that section.
If am right. IN the two conclusions that T
he city has no title to lands heretofore bought /
t her tax sales, but that It can get title to de-
inquent lands under the charter as amended /
n 1882, the plain policy is to get rid of the
lasE purchases and restore the lands to tar
aging as soon as practicable, take new de-
,artnrc and collect taxes or buy under said
amendment. That is very plain undertak-
ny. cannot better express my views as to
he policy by which it is to be accomplished,
han to submit to you the draft Of an orli
ance founded on those views, which ! do
erewith. Very respectfully, D. sHELToE.