Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1886-01-16
DELINQUENT LANDS.
LET LEGISLATORS READ.

A number or Protests-The Ills that
Would Result from the Execution or the
Law.
huntsville, VA, Jan. III, 1885.
To the Editor of the Dispatch
The delinquent-land tax bill now
pending in the General Assembly is
creating no little stir, not to say indigna-
ton, among the people Of the State. We
would be glad If the Dispatch will re-
publish the bill that Its readers may
have an opportunity of studying it for
themselves, as various representations
of and comments upon it by CORE
spondents have been made, which give
it q smack Of gross injustice to land
owners generally. Prompt Tax-Pay-
err" in the Dispatch of the 9Th, leads
its readers to infer that the bill relates
back twenty years. Can this possibly
be correct construction If so, or even
if it relates back ten years, more
cruel piece Of injustice and injury could
not be practiced upon an innocent peo-
pie, and for almost innumerable rea-
sons, apparent upon the very face Of
the proposition for in the first place,
prima fdcie, there are no delinquent
land tax-liens previous to chapter 80,
sections | and 2, Code Of Virginia of
1873. There can be no going behind
that act 4; nor can there be any
delinquent-land tax, dues, or liens ex-
cept such as where the owners have
failed TO comply with the LIST section
and chapter mentioned, and if there are
any the treasurers or collecting officers
and their securities are liable therefor
under sections II, IL, and IA Of chap
ter 81 Of the Code Of 1873. To quote
fully the provisions of these chapters
and sections and argue the position
assumed would require more of your
space than you would be willing to
spare; but let your readers examine
them studiously for themselves. To
make short work Of it, and our meaning
palmer, there can or ought not to be
any delinquent-land tax due except upon
such lands as the collecting officers
have reported and acted upon as re-
quired by the statutes cited and accord
ing to the form prescribed by section IL
Of chapter 81, and more especially if
the Auditor has discharged his duties as
required by section 5 Of chapter 80.
These provisions Of the statute pre-
clude the idea Of delinquent-land tax,
dues, or liens prior to 1873 or since
if the treasurers and Auditor have done
their duty under their official bonds and
oaths. There can be no merit in the
bill, such as Prompt Taxpayer con-
strues it to be, if nothing short Of
the production of the land-tax re-
ceipt is to be taken as evidence
Of payment-for in ninety-nine out Of
hundred cases that is impossible if the
bill relates back ten or twenty years. In
the first place it is rarely the case that
landowners take separate receipts.
Such as are taken are placed aside, lost,
or destroyed. Often the amount of
taxes due and paid are simply credited
upon the creditors books, marked
paid" &c. Then many land.hOlders
have died, estates settled up, old papers
destroyed, lands changed hands proba-
bly, half a dozen times, collecting
officers have died or removed. In
such cases of sales it is next to impoSsi-
bic to produce proof to show that the
taxes on the land have been paid all
along the line. In some instances in
FAINT children and widows have become
purchasers, and are almost certain to
become sufferers by such law. But
what of the policy? The General As
sembly could do nothing to more
efectually stop the machinery ofgoyern-
ment for in ten days from the act be-
coming law tax.receiyable coupons
would be in the greatest demand, even
at par. Taxpayers falling under the
operations Of the law would buy them
to spite the injustice and wrong done
them. Then, too, from the date of the
law going into effect you may give that
as the death Of the Democratic party Of
Virginia, never to revive or to be
trusted with the rights and interest Of
the people. The Dispatch is right, as
usual. The land-tax receipts for 1885
should preclude any and all previous
dues or demands. We notice, how
ever, that Hon. II. r. Pollard
has charge of the pending bill, and we
feel more comfortable under the fact,
for he is too humane and charitable a
man and intelligent and well-adyised a
legislator to allow such an unjust and
cruel a law to be imposed upon An in
nocent people. Let the General AS
sembly be warned not to so deal with
the heayily-burdened people; they,
too, have rights. In addition to other
troubles ensuing from such law, 1t
would give rise to an interminable
amount of litigation. In conclusion,
let us inquire what becomes OF the
statute of limitationS-is it not as ef-
fectual bar against demands of the
State as individuals, and would no.
proceedings under this proposed law be
enjoined, and the statute pleaded in
estoppal? If not, why not: G..