The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1886-12-25
ANDREW HARRIS WINS
THE MANBAMUS SUIT BROUGHT
BY WEATHERFORD.
The List OF Poll Taxes UncOllected
VIII Not BE Turned Over 10 the
fl, qsse Back Tax Collector.

-f-. ---
Chancellor Elicit yesterday rem
dered the following decree in the case
OF 6. X. Weatheiord, poll tax collec-
tor, a~gsinst A. ]. Harris, County
Trustee:
This is a petition for a mandamus to
compel the defendant, as County Tius-
tee, to deliver 10 the r~elator, as back
tax collector, the list OF uncollected
poll taxes due the State and county
for the years 1884 and 1885, and due to
the Taxing District for the years 1885
and 1885. The Ielator claims that, in
pursuance 20 the power given to the
County Court Dy law to appoint agents
for the collection OF delinquent taxes,
he was elected by said court at its
April term, 1888, as agent for the col
lection of taxes for the State, county |
and Taxing District on polls, which
are returned by the County Trustee in
his annual reports TO said court as de-
iirquent.
He alleges tat the County Court,
at It's April term, 1885, and
aglin in 1856 ordered the
trustee, on Masking his annual
settlement with the Chairman, to
make ont and deliver 10 the back poll
tax collector a list Of all the unpaid
polls in the county, to be collected by
him.
The defendant moves to quash the
alternative writ OF mandamus, and to
dismiss the petition.
The questions involved are, whether
in April, 1883, tae County COURT had
power 10 elect or sppoint an officer,
by whatever name. for the collection
OF Delinquent poll taxes; and II b,
whether such Office has since been
abolished?
The subject is one OF considerable
local interest, and l have endeavored
to make a careful examination OF the
various statutory provisions on the
subject.
Ihaye been unable TO find any law
which authorized the County Court
to separate the collection Of poll taxes
from other taxes, and to appoint n
s~pecial agent or officer to collect de-
| linauent taxes Of that description.
The net OF 1872, new code S07, au-
thor,zed the County Court to elect a
suitab Q person IS commissioner OF
revenue in each county in the State,
whose duty it should be to collect "all
unpaid taxes due the State and
county"
This net msnifestly authorized the
election Of only one person as com
missioner, and his duty extended 10.
all unpaid taxes, including, oil course,
poll taxes.
Then the act Of March 20, 1873,
chsp or 80, section n, provided az
follows: THAT the County Court
shall have power to take the Lists OF all
uncollected taxes, after the settlement
OF the tax collector with the State
Comptroller and the Chairman Of the
County Court, and by its agent or at
torney may collect the same, bring all
necessary suits and have all process
necessary Therefore" and this procis-
ion is expressly made to extend to all
uncollected taxes, either State, county
or for internal Improvement pur-
poses. This provision may have
been intended to supersede
the Commissioner OF revenue
authorized by the act Of 1872, or to
treat his term OF Office as having ex-
pired with the year. At all events, it
empowers the County Court TO take
the lists of unsolicited taxes, and to
collect the same by its own agent or
attorney. All conflicting acts are re-
pealed.
The act of March IA, 1870, page 1888,
seems by Implication to take the APP
-lA..a. IL MI anAwk II. atfnNnny
authorized by the act Of 1873, from
the County Court, and to vest IL In the
Judge or Chairman, for it extends TO
tho agent or attorney appointed by
tbs Judge or Chairman OF the County
Court 10. collect all uncollected taxes
the power tl issue distress warrants.
This act assumes that the appoint
ment of the county pgent or attorney
to c1lleCt delinquent taxes belongs 10
the Judge or. Chairman, and not to
the court rs a body, and it is neces-
eary, In order to give effect TO the la9t
named act, TO hold that the appoint
ment did belong TO the Chairman, and
not to the court.
This view ia further confirmed by
the act OF April 20, 1882, chapter 2Sr
page SO. This act undertakes to pro-
vide by a general law "for the more
, efficient collection OF back tax s. and
seems to have been intended to cover
|, the whole ground and to supplant al
former regulations on the subject. II
| recognizes ss existing officials charged
, with the collection of back taxes, only
: "all back tax collectors appointed by
8 the Comptroller, or Judge, or Chair
man OF County Ood1t, aud agents Oh
l peraons appointed by the State, or any
officer Of the State, to collect bach
taxes." II wholly ignores the Com
missioner Of Revenue provided for by
the act of 1872, just as the acts Of 1877;
and 1879 had done, except 30 lar as re
CARDS causes instituted by iormei
Revenue Commissioner agents o.
attorneys OF the State, then pending
of which suits such agents are to re
tain the Correction and CONTROL" (seC
ton 10Y.
Such was the state OF the law at tn
. time when the relator was electel
8 "back poll tax collector" in April, 1885
o and il seems clear that at that tim
! the County Court had no power t
u elect a commissioner of revenue or Il
. appoint a collector OF back poll tsxst
" No such office appears yer 10 bav
y been created or authorized by law
y but all the authority ever conierre,
on the County Court, or the Chair
70 man, C utemplated that the commits
u sioner, agent or attorney should b
= charged with the collection Of all tn
u unpaid taxes, real, personal or pol
D And whatever authority in this II
- spect had been invested in the Cnur
. " Court had been taken away from
:, and lodged in the Chairman or in th
- County Judge.
8 Moreover, all these acts conteu
y, plated but one commissioner, or
x agent or n attorney for each count,