The Lake Charles echo. [volume] (Lake Charles, Parish of Calcasieu, La.) 1876-1898, 1885-10-10
vaIIdiay or rI.e Tax Laws.

Validity of EIse Tax Laws.
N. 0. States.
Many property holders in the Stat
who have failed to pay their taxes 70
number of years back and have rest
ed in fancied security under the belle
that prescription would protect then
in their delinquency, arc beginning Il
realize that the recent acts of the Leg
islAture passed to enforce the deb
ordinances of tho Constitution arr
effective and cannot be evadcd.
The Constitutional Convention oi
1879 dealt very leniently with delin
quent Taxpayers. Due allowance was
made for all their financial embarrass.
ments and difficulties, and ample time
and favorable terms were offered them
to come forward and settle their in
debtedness to the State. Some availed
themselves of the proposition made,
but the great majority held back
hoping by time to ultimately escape
tho payment of their taxes.
At the expiration of the time allow
ed by the Constitution, the Legisla-
ture enacted certain laws to ''enfoTce
the miscellaneous ordinances of the
Constitution" and among them Acts
No. 9s of 1882 and so Of 1884. These
laws are now being enforced by the
tax collectors throughout the State,
and a large number Of sales of prop
erty are being made to collect the
taxes due thereon.
Notwithstanding this fact, there are
Estill some incredulous delinquents who
believe the laws are not constitutional
and can be successfully resisted by
resort to the courts Every legal
technically is invoked and every OBJ
staele throwd into the way of the tax
collectors to thwart them in the col
lection of the taxes. But little sue
cess, however, attends these efforts,
and property owners are beginning to
understand that the courts will
not look with favor upon their at
tempts to eyade their obligations to
the State.
In recent decision, rendered by
the Court Of Appeals of the Fifth
Circuit Court, is fair sample Of the
opinion held by the judiciary of the
validity Of the tax laws which prop.
erty owners are trying to circumycnt.
Judge Blake on rendering the de-
cision of the Court in an appeal case,
testing the title of sale of property
sold for taxes by the State, says
1T is a source of regret that in
stead of the citizen performing the
duty imposed on him by law, it often
happens that he becomes obliVious of
his responsibility and liability as tax
payer, and holds aloof to avail him
self of all imaginable technicalities to
avoid the payment of taxes, and by
that means throwing the burden Of
the government on his
more patriotic and willing neighbor.
Taxation is intended to be uniform
and its burdens to rest on oil citizens
alike, and the policy of the law favors
the speedy collection Of the States
revenues, and tho means to this end
are being constantly simpliied,
"This case presents an instance
which is by no means infrequcnt, of
not having for years con
tribnted its share Of the alimony due
the government, and where resort is
made to the law TO evade its just con-
tribution. While the law will lend
protection to property where improp-
erly proceeded against, its strict en-
forcement should be cxacted when all |
its provisions have been complied
with.
SIN this case we can not, from the
evidence before us, hold otherwise
than that the property has been as.
sessed in the name Of the owner, and
that the description given by the
boundaries of the propretors on either
side is valid description and suffi-
sent to identify the property, 1t is
shown that the owner, the boundaries
and location are such MS to leave no
loubt as to the property intended,
and none of which have ever been
,alled in question by plaintiff after
he rolls were filed and subject to
'eetification aid correction, 1t is
ihown that this property was in the
irst place forfeited to the State, and
10 issue raised as to the proceedings
o its forfeiture at the time.n
1t will be seen that the court holds
hat such tritling objections TO the
proceedings as made by the property
,wner will not be entertained. The
act is patent that he owes the taxes
nd that his suit is simply to avoid
heir payment, The law, however,
will not permit him, and he must
ither pay Or have bis property sold.
II is useless then for delinquent
ax-payers to hope for an escape from
heir Indebtedness by resisting the
NV. The courts have passed upon
he constitutionality Of The tax laws
nd sustained them. Titles given to
sold in accordance with their |
will be maintained, and
nee the property has passed to pur-
hasers, the original owners have no /
hance TO redeem their property.
heir only safeguard is to SO forward |
nd pay the taxes duo thereon when i
hey see their property is abopt 10 be /
Did by the tax collectors.
With the binding force Of the tax
iws thus judicially established, pnr-
hasers need entertain no fears as to
10 legality Of lhe title ~ property !;
old by the State in satisfaction Of !
le taxes due thereon, and they incnr
. risk in buying all such property /
ben offered for sale under Che iron-
I'D tax law Of 1884,
IN Wadesboro, n, q, 500 people Il
ere saen drnnI, ono dav recently I