The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1882-12-13

L I
taxes Of preceding years. These lands weF
as the property Of tue Safe. exempt from ia
| ation aud a general dis rust as TO the Talidi
| Of the sales under which they had been a
quired deferred personsfr from purchasing the
| from the State. considerable portion
them had been purch ssed by Ihs State pri
10 the year 1851 and in the destruction
records caused by the war ali evidence Of tit
- to a large portion o. them bad been los
Jthers Of them had been acq aired under IA
sales made during the war, and the taxes f
which they had been sold were composed
part of leVes for the support of the armies {
the Confederate State; such sales had bee
declared void by the courts The proceeding
| uader which By far the greIter part OF thei
| Iad been sold were Invalid, because OF irregt
| larities ia the assessment aad sales. The OWL
| ers of these huds fnling them assessed t
me State, and thus freed from taxation, an
knowing that TO little could be conferred b
sales to purchasers from the State, were cor
| ent TO permit the continuance OF The sEadoI
| which protected them from taxation but di
| not threaten their possession, the evil was no
o y serious as 1t existeI, but was constantl!
and rapidly increasing. It pressed itsel
Upon the consideration of the Legislature
| tnd tie result was The passage OF the &C
approved March l. 1875, commonly known II
The Ala ement Act by which all taxes TO
years preceding the yea 1874 were abaLed an
resale ordered to be made of all thes
anus lOF the taxes OF LuAS etCt tlIS HiuCu w
know; some OF il as Il matter OF public his
tory though this is som what obscured b.
leing recitsd in the title of the act; ne OF i
oy reading tue more general provisions of IN
Ict itself, keeping clear OF the da. .kness il
which its details are involved.
The act is Il marvel of obseurity; II is com
pose1 of twenty ave sections each of which Is
probably uuequalled, save only by its fel
lows, in proIiGity and confusiou. Ii is itseli
IN amendment TO previous Iawi IL c0uthlns
IN elaborate and involved machinery for Its
execution, and by section III. PROVIDES that
all parts of sections 1897 to Ills, inclusive,
II chapter y article Code of 1871, or (On) the
,ubject of sales o lands for t,xes, and not in
consistent with this act or, the previous laws
If 1874 Irregular session and called sessions,
873 and 8-2) not in confiet with this act,
nd changes in the r venue laws by amend :
nants of the Co lie OF 1871, aad in the laws of
H74, 1873 and 1872, by changes now provided
Or and in force, shall govern the form and
nanner Of sale of said lands" by section
he lands are 10 be subjected to sale ''as re
luired by section 1857 o. tho Code OF 1871, and
Ither laws perrin mt for this purpose
Futher confusion was OBJ aimed by refer
ing in other parts of the act to forms and in
tructions prepar d in the Audi ors Office, for
he purpose OF keeping c-Irrect accounts with
he various tax Collectors of the State. An
.xaminstion of this act has impressed US with
ne conviction tn It whas was the l. 'gis latures
will and intention to the various details OF
he act can never be known and scarcely ap-
Irox jmatek Fortunately however, a greater
lortion of it %con sists OF instructions for set
: EN- aurs between the fferent fiscal agents Of
he STATE, and more fortunately still The aIop-
ION in the ninth section of the Cole provl-
sons as to the sale OF the lands, frees that
question at least fl ON all doubt.
There are two i'm DOrtant inquiries involved
n the consideration of sales made under this
c., both of which are presented i'll the case
before US.
First, did the Legislature contemplate
ale of the title only which the State then had
u the lands, derived from previous tax sales,
IT was it intended thai The lands should again
De proceeded against for the taxes 1871. And
second, if ii was a new procedure against the
ands, were the titles which would be con-
Keyed by the sales dependent for their validi-
upen The regularity OF the assessment of
.S7I ami OF the orders of he boards of police
II The different counties in leyying the taxes
Il 1874. or did the act adopt the rolls as they
hen appeared and the levies OF taxes
.IerefrOm mad" as fixing a valuation OF the
ands and the amount ef the tlxes for which
t was subject for that year, curing by such
sdoption all Irregularities which II was in
he power of the Legislature to cure.
The act is stated by It's TILE to be an amend
nent 10 that of April 2 1874, which in turn
vas amendatory TO the act of April Z, 1878,
which was itself amendat0ry TO the act of
April 2 1872. The acts OF 1872, 1878 and 1874
u effect provided that the Auditor of Public
Aceounts should furnish to the clerks OF the
Circuit Courts of the various counties the
lists of lands held by the State under sales
or taxes made SUBSEQUENT to the first day of
October; that The Circuit clerks should for a
certain length OF time hold said lands subject
D redemption by the owners, after which time
he lands should be subject TO entry or pur-
hase by third persons, and if purchased The
erk should execute said purchaser deed
onveying the States title TO the same"-acts
S74, section s. Under these acts it is evident
nat purchaser would get only the title
Fhch the State had acquired by its previous
purchases We think however. the acts of
875 established a different policy and plan.
he acts of 1872, 1873 and 1874 dealt only with
ands the title to which was claimed by the
state; that of 1875 included in lis provisions
he lands held by the three levee boards, o
which the State had no pretense of title. The
cts of 1872, 1878 ahd 1874 permitted the own
rs of the lands to redeem the same within
xed period, after which they were subject to
purchase and could not be redeemed from the
purchasers By the owners; that of 1875 directs
hat notice of its passage shalt be given
v the sheriffs of the various counties "by
and posters, notifying all former
wners agents and representatives of said
ands of the abatement of all taxes prior to
be first day of January 1874 as aforesaid,
nd 10 come forward and pay said taxes tor
8f4n Act, section G. A similar provision is
lade by section p for notice to be given by
he Auditor of Public Accounts in default OF
be payment of their taxes, the lands were to be
old at a specified time, but right of redemp
ion was reserved to the owner for the period
1 one year upon the payment OF the amount
t the tax for which sale had been made and
interest and costs of sale. Ii the State intend
d to sell only the titles then held by her. the
ands held by the three levee boards would
ecessarily be excluded from its operation,
ut thew are specifically provided for and, it is
videut that such construction must be placed
pom the act as will insure and not defeat its
hject.
We conclude then, that by such sales the |
tate did not propose TO sell only the title |
-hich it then held, but that new title de- |
wing its efficacy from the proceedings under |
1e act was intended to be conferred.
This brings US to the consideration of the |
eeond question. For its proper considera-
on we must reeur 10 the evils intended to be |
emedied the end to be attained. The funda- |
lentaI idea was &c edisencumber the State of |
se apparent ownership of a vast quantity of /
.nds. title to which had not been obt4inea |
ecause of erroneous proceedings condemning /
10 sale for taxes. The State proposed to |
arrender these titles, and TO begin anew
vainst the lands for the purpose OF subject
u them to sale for the taxes OF the year 1914.
hev were 10 be subjected 10 sale, not under
ne general law governing the sales for taxes
r deliuouent lands but under the provisions
the act itself. 1t was intended 70 offer to
ersons desiring to purchase. a title unaffected
: the defects OF those which the State had
revionsly held. These lands as We have
nd. appeared with their valuation upon the
,ssssment rolls of the counties in which they
ere situated. Here then was valuation OF
,e property in many instances no doubt lr-
.ouiarfy made, but nevertheless made by the
officers iu attempting con orm
' tolaw The rate Of taxation to be borne
: taxable property had also been fixed prior
the massage Of the act, that for State and
xee purposes, by the revenue and leyee laws.
a that for county purposes By the board OF
,pervisors OF the respective counties, Il IS
-ahabie that in many cases the limit OF taxa
m allowed by law had been excseded. or
her irreeuiarities had interyened which
onId have rendered . sale void. but the
vies had nevertheless been made BY the con-
ituted authorities 81 the State in the At
mnted discharge oftheir duties. In this con.
Ition Of fairs the act vas passed. Il suoJected
,e propcrty thus assessed 70 the taxes thus
We'd. The necessity for its passage Vas the
ristence Of Irregularities in previous tax
zee: the object OF the law was 70 enforce by
valid sale tue charge thus imposed.
Il cannot be denied that for the purpose Of
akfne future sale, the Legislature could
: special act lave cured all errors and irreg-
iarstfi ~. IN the assessment of the lands and
8 levy or the taxes arising from the non
arfarusance or irregular performances Of any /