Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1886-11-29
COMMUNICATED.
Ownership Of Coupons.

Taxpayer tenders 500 in coupons in pay
ment of his tax bill !; treasurer refuses them
and levies on and sells his property. Urea.
surer receives Of the proceeds of sale of the
property sold the money, and receipts tax
bill aud gives it to taxpayer. Taxpayer
sues and RECEIVERS q judgment for $500
against treasurer. Now, to whom does the
$40, proceeds Of sale of Taxpayers property
in the treasurer's hands, belong, and to
whom does the coupons, rendered treasu-
rer, in hands of taxpayer belong? No per-
son will contend that the money belongs to
the treasurer-for how has he acquired title
Observation-Disclosures, he can't use it to pay
the judgment against him.
If not treasurer's money, it belongs either
to the State Or to taxpayer. And if it be-
longs to the State then, the tax. bill is paid,
and the coupons are Taxpayers. And, lift be-
longs to taxpayer then, the tax bill WAS paid
by tender of the coupons and the coupons
are the States.
The State has the right 10 take either the
money or the coupons but, if she takes the
coupons, the money in treasurer's hands
belongs to taxpayer, and she, the State,
must refund the same to taxpayer before
she can get the coupons. And until the
State does refund this money, the coupons
are the taxpayers.
Again, taxpayer does not sue treasurer,
but sues auditor for ordering treasurer to do
the wrong, and he RECEIVERS Judgment for
$500 against auditor. Auditor, of course,
pays the judgment out of his own money
Now, is the tax bill paid, and if so, 10
whom does the 500, proceeds of sale
of taxpayers property, in the hands of the
treasurer, belong? 1t will be agreed it does
not belong either to the auditor or to the
treasurer. 1t, therefore, must belong either
to the State or to the taxpayer. If it be.
longs to the State then the taxbill is paid
and the coupons are the taxpayers. If it
belongs to the taxpayer, then let the State
TOR the treasurer holds it for the State) re,
fund 1t to the taxpayer and take the cou.
pons, but until she does refund, the coupons
are the taxpayers.
1t may be asked to whom do the coupons
belong in the following case:
Taxpayer tenders coupons treasurer re-
fuses to take them, holds the taxbill, but
does not proceed to make tax bill BY levy
and sale; treasurer has tax bill aud tax.
payer has coupons-tbe only things having
been done are the tender and the refusal.
The coupons are the stakes, and upon de-.
mand tor them, accompanied by receipted
tax bill, the taxpayer must turn them over
or, in other words, if the taxpayer relies on
the tender as payment, he holds the oou-
pons for the State, and i: they are lost, sto.
len, or destroyed, is it the States loss, and
not his.
Of course, a mere tender Of coupons is not
an actual payment OF the tax bill. To make
it an actual payment it must be accepted
by the State and completed by delivery
of the coupons. But tender of coupons is
legal payment of the taxbiIl, and prevents
any step being taken by the State to enforce
actual payment in money; or, Ia other
words, it is susceptible of being made an
actual payment, because the State must &C.
cept it and thereby complete the same into
an actual payment.