The Russellville Democrat., 1882-11-09
A Defense of the Overdue Tax
 Law.
EDITOR DEMOCRAT:

| y use this expression "The law is, indeed, grievous burden and hard. ship" That is the general line ol argument used by those who antag- onise this much abused law. It's op- ponents deal in generalities, and fail to point out it's objectionable provis- ions. Permit me to ask wherein is this law "grievous burden2" Per haps you are ready to answer by say ing: Many persons have paid thelr taxes, have their receipts, and, not withstanding these facts, suit has been brought against their lands.
 Suppose instances of this kind have occurred, this shows Q failure on the part of someo fficers to do their duty. If a collector has collected the taxes on land, and afterwards re turned the land, under the sanctity of an official oath, as delinquent, his return is accepted as true, and the records show the apparent fact that the taxes are DUE and this record stands as literal fact.
 Then suit is brought, based upon the records. How else, ask, could the truth or falsity of the record be made to appear, than by testing itf If the record is true-that the lands are delinquent-is it not proper to collect the taxes2 If it IS not true, is 1t not far better for the owner to attack 1t, show it's falsity, and have it corrected, while he is alive, and has the evidence in his possession, than to wait until he has lost or de- stroyed the evidence (receipt)?
 If burden is imposed upon some by the false returns of officers, it is not the fault of the law. The aims and intentions of this law are to col lect taxes that are DUE-ovERDUE- and not to make any taxpayer, who has paid his taxes, pay them again. It only hunts up delinquents, and dodgers" and proposes to compel them to do their duty as the prompt and honest taxpayer does. It pro. poses that all men shall bear their share of the public, necessary, bur den in supporting the government.
 Then I take it for granted CD that if the taxes on lands are DUE they should be paid and there Is no "grievous burden" imposed on the "dodger" by compelling him to pay, and CD if the records show that tax es are due when they HAVE BEEN PAID, the records ought to be correct ed and made to speak the truth, and thereby remove the cloud upon the owners title; and if there is any "grievous burden" in this it is not the fault of the law, but of officers. Then why condemn the law? Why not cast the blame where it properly belongs? That there existed a great necessity of some legislation in the collection of overdue taxes, no one who will carefully study the subject and ascertain the large extent to which "tax lodging" was being car ried can deny.
 Our revenue laws were so deficient that NO OWNER OF REAL ESTATE COULD BE MADE re PAY ANY TAXES wHATEv- FER on lands, or city or town iots, and those denominated SHARP had discovered the fact and were taking advantage of 1t. If sale of land, for en-payment of taxes, were made ten chances to one it would prove invalid. l am credibly informed that in Benton county, Tn a suit un- der the provisions of the overdue tax law" all the sales made in that county, for ten years, were shown to be invalid and were set aside. If the case in that county, 1t would be reasonable to infer the same condi- tion of things exists in all or nearly all tue counties in the State.
 Then, without the intervention of this overdue tax law" what is the result? Why, that the state and counties must lose the taxes on all such lands for ten years if sold so long ago.
 It is urged against this law that it costs too much to enforce :t-that the proportion of costs are nearly equal to the revenues derived. Well, suppose that is the fact; suppose It took ALL the revenues received to pay the costs, will we not have ac- complished q great deal to the state, the counties, the cities, the towns, and the prompt taxpayer by drag ging up these lands and lots and placing them on the tax books, where they can be made to pay thelr quota of taxes in future? think so.
 l am strong advocate for reyis. ion-a thorough revision of our entire revenue system, and the incorpora tlon in it of the "oyer-due tax law" If 8 revision is not had, by all means let the present law alone. It has ac- complished and will accomplish un- told benefits. It's operations will add millions of dollars of taxable lands to our tax books.
 TAX PAYER.
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