The Dawson journal., 1883-11-29
The Elam johnson Tax matter.


.neSSerS Editors:
On the, 18th of this month, Mr..
Elan Johnson, of Atlanta, according
to advertisement previously made and
well circulated throughout the coun-
ty, offered for sale by d. p. Ellis, of
Atlanta, city lots and city property
in Bronwood, Terrell county.
On the day the sale was to COM
mence, Mr. J. H. Crouch, the eff
cient tax collector of Terrell county.
understanding and deeming it his
duty 60 demand of the auctioneer.
ID. 2. Ellis. his license tax of $25 as
auctioneer on the occasion, proceeded
to Bronwood for that purpose. This
was simply duty of his imposed by
law and contained in a circular issued
from the Comptroller's office,on March
20th, 1888, the 3rd item of which on
page 1st reads as follows "upon ev-
cry person carrying on business as
auctloneer $25 for each county in
which they may carry on said bust
ness
Now, Messers. Editors, Mr.. Crouch,
as sworn officer, seeing that the
property was advertised to be sold
at auction and that D. =. Ellie, and
not Mr.. johnson, was to be the auc
tioneer, had the simple duty of de-
manding the payment of the license
imposed by law. On the occasion of
the demand, however, the license was
not paid. but Mr.. Johnson in the
presence Of W. G. Simpson insisted
that the tax was not legal, but agreed,
if the tax was right and under the
law justly imposed, he, johnson,
would pay it. On the following day,
to wit, the 18th of Nov, in the pres
ence of II. N. Killen, another very
respectable and reputable citizen of
Terrell county, Mr.. johnson agreed
and contracted to pay the tax if legal
ly imposed. Now, the tax has not
been paid. Mr.. Crouch relied on
the promise and pat himself to the
trouble to write to the Comptroller
General to know if it was right in
demanding the tax, not of Mr.. John.
son but D. P. Ellis. If Mr.. John.
son had sold the property himself he
would not have owed any tax, but
be got Ellis to sell and was therefore
bound under the law to pay the tax,
and so the Comptroller decided, which
is shown by the following copy OF
letter from Mr.. Wright:
ATLANTA, GA, Nov. 18th, '83.
j. II. CRoUoH, Esp am just in re-
ceipt of yours of the 18th inst. in regard tc
the tax imposed by general tax act of 1885,
upon auctioneers. If Mr.. johnson did
not sell his lots in person, bat had them
sold by some one else, theperson who sold
them is liable to the tax. IF therefore the
person who sold the property refuses to
pay this tax it is your duty to issue your f
ia against him, not against Mr.. johnson,
and cause the same to be levied upon the
property of said person; and, if no prop.
city can be found in your county, then,
you can guarnishee Mr.. johnson Just as in
other cases where persons refuse or fail to
pay the taxes assessed against them.
You have no right to interfere with sale
in any way, your remedy simply being tC
issue your fl ia or summons of garnish-
ment as may be required by the circum-
stances of the case. / received letter
from Mr.. johnson on the nth in regard tc
this matter but | inferred from it that he
had sold the land himself, and in my re-
ply to him stated that ne was not requir-
cd to pay this tax. am glad to see that
you are prompt in the discharge of your
duty as collector, and shall be pleased to
instruct you whenever you are in doubt as
to your duty.
Your &C.,
w. A. WRIGHT, Comp. GenI.