The Valley Virginian. [volume] (Staunton, Va.) 1865-1895, 1883-03-15

On the first day Of November last appointed
John ID. Smelling collector of DELINQUENT
taxes Tor the city of Richmond, and on the
fourth day ofNoVember left the CITY for nv
home IN Augusta county, where remained
until the 9th of November, when I returned
to Richmond. Onlny arrival at nv office Mr.
VIM. II. Smith, one ofmy clerks, delivered to
me the bond purporting 10 be the bond Of John
u, Smelling, collector, stating that he had
found 1t on my table on the day of election
during my absence. This was the first time
had seen The bond, and with what object or
purpose II had been placed upon my table
was not advised, nor could any of my clerks
inform me. 1t is well-established principle of
law that the delivery OF bond by the obligor
is essential to its validity. The bond having
been found On my table without any explana.
tion as to how 1t came there or for what pur-
pose 1t was put there, it became my duty to
see Mr.. Smelling and make inquiry in regard
TO 1t. The first Time saw him after my return
to Richmond was on the 10th day of Novem-
Der, when he came to my office and paid in full
the taxes collected by him, resigned his COM
mission, and demanded his bond then in my
possession. | returned it to him whose prop
erty it was The bond of delinquent tax
collector cannot become public record under
any circumstances until il has been first de-
llvered TO the Auditor by the collector and APP
proved by him. Ii it has not been lawfully
delivered the Auditor cannot lawfully ap-
prove it; and if it happens to be in his posses
sion without delivery he holds it as be would
any other property belonging to another and
further, if u bond is delivered to the Auditor by
the collector, u cannot, become public
record before it receives his Official Appro-
val; and If for any reason be thinks it
should not be approved, there is nothing left
tor him to do but TO return it,.
But again, the goth section, already quoted,
and under which | acted, does not require the
bond OF delinquent tax collector to be kept
on fle by the Auditors nor, indeed, after final
settlement Is made anu the money for which |
the obligation Was taken, to the "uttermost |
farthing" is paid, can | conceive of any cir !
cumstances that would make it necessary to |
lille the bond The 34th and 35th sections read |
by Judge Christian on the occasion of my in |
dlctment has no reference to this subject, but |
applies only to collectors OF arrears OF taxes,
and venture the opinion that Mard-ctGss
tdeoyer cannot be found in the broad limits OF
the Commonwealth, who values his reputation
as such, who would so hold.
scorned to answer the questions of Judge
Christian when was arrested because tet
that his offensive bearing and impertinent Ian
guage were such that my own seIt-respect and
the dignity OF my office demanded that | be
silent until he had finished performing his role
OF partizan. | demanded trial and sought
full investigation, but | was never granted
either. As soon as the influence of his malig-
nant director was removed, Mr.. Witt Ito his
credit be it sad), of his own motion, and with
out my knowledge. entered dismissals OF the
With these facts presented to
any fair and impartial man, the conclusion
quickly reached must be that these prosecu-
lions were without foundation, either IN law
Or in fact; that they were conceived in sin,
born OF malice, and nurtured in wantonness.
Very respectfully,
S. BROWN ALLEN,
Auditor Public Accounts