Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1883-03-22
THE VIRGINIA DEBT.
The Qsestisa Sf the Validity 81 the
Matared eapons - - Tested.

The Qsestisa Sf the validity sf the
Masared seapens % - Tested.
BALTIMORE March 2l.-The question OF
the validity Of the matured coupons OF
Virginia consols and 10 4os in paying Stats
taxes is about to be practically tested in
view Of the fact that the United States
Supreme Court, in its late decision on the
coupon.killer case, reasserted the opinion
that the State is bound to take the coupons
in payment of taxes and State dues.
The test is in manner different from
any proceedings heretofore taken or out
lined, and is the result of correspondence
between Mr.. J. S. Lennon, Of the Balti.
more Bar, and gentleman Of position in
Virginia who is . large taxpayer, As .
first step in the matter the Virginian has
rendered the amount OF coupons necessary
TO cover his taxes which have been re-
fused, and he thereupon has the coupons
identified and kept subject to the order OF
the collector, and he nov awaits the
The following sketch Of the proceedings
and the expected result, Under the previ.
Gus decisions of the Supreme Court Is
taken in extract from the correspondence
mentioned: THE citizen is
Debtor TO His State
Just as he may be debtor to any other cit.
zen. and legal tender OF the amount due
is all the law requires OF him; and as on
the one side he cannot compel his creditor
to accept payment the creditor cannot on
the other. put him to any legal costs BY
suing him. The debtor can bring the
money rendered into court sho~sthe ten
der and throw all costs upon the cred
itor.
THE taxpayers protection arises from
the fact that no sale or seizure OF his prop
erty can be lawfully made or justified for
the non.payment OF taxes, the amount
whereof he has already rendered In gold
on its equivalent-coupons. =,
mo purchaser at such unlawful sale can
acquire title to any property, real or per-
sonal, which would protect his possession
against the outraged taxpayer, and no
State official could make such seizure OF
sac withut exposing himself TO damages.
in my opinion, the result of the hrs'
contest will
Settle the Debt Question
effectually in manner following:
Suppose Smith in the payment OF taxes,
tenders 81 ,OOO IN coupons, ana the colloc'
tor, after refusing to accept the same,
seizes and sells Smiths cattle for the $l,OO
to Jones, who tkes possession and pays
the purchase money. Smith thereupon
gives bond and replevies his cattle, leaving
Jones without his money, which has been
applied to Smiths taxes, as well
as without the cattle. In self
defense Jones must sue Smith on the
bond, and the validity Of the seizure and
sale is so brought before court aA carried
ultimately to Washington, where the Su
preme Court, having before 1t the one
simple question of Smiths right to pay hi,
taxes in coupons, aiiirms. the validity oI
the tender aud sets aside the sale, having
already said that the right to pay In
coupons is inviolable and mo longer open
in that court"
Such decision being based on the afiir
NATIVE right" will render useless both
the present ant all future coupon killers
which seek to take away the remedy,
and will destroy the power OF collecting
any taxes until after provision made for al
coupons