Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1886-12-22
Letter from Hon. John S. Wise


reply from the basement OF the Capitol;
RICHMOND, Va Dec. 90, 1886.
10 me Editor ( the DiSpdtch:
Permit me to inquire, as q taxpayer ana
citizen, What, short OF absolute idi0cy, cln
PROMPT the orders now IN force from the
Executive department OF the State govern
mcnt TO the tax-cOllectlng officers, forbid
ding them from fdl1ag into their possession
such coupons az are offered TO them in pay
ment of taxes, No advantage is gained
over the Taxpayer by such refusal, Tor the
supreme Court, in the P0indcXter and
Royal cases (l1i L. =, p. go, ZIG L. ;, p
512), has declared the act OF tender NHhOW
d,iiittI If possession complete payment.
No disadvantage can accrue TO the state bN
taking ihe coupon into the possession OF
the tax .galhercT, because form OF receipt
can he prepared which will project The
state ~ fully as an absolute refusal. On
the other hand. beg you and every citizen
Of Virginia who loves his State and Is in
tere.ted in her sOlvency TO observe and
consider what + the result Of The failure to
impound every coupon that is rendered IN
nav ment Of taxes. \ man in nv office SIT.
urday boosted that In few days he would
ray bis taxes for 1886 with the Identical
coupons he used last year TO pay the taxes
Of 1855. and that he proposed to make these
same coupons do duty for some years to
cone.
This is the legitimate result OF the in.
>iructions of the Auditor fOrbidding tax
collectors to take into their custody all cOu.
pons so offered. | am informed That IL
cense can he obtained in this city or in
Baltimore for one third the amount re
qurcd 10y law. How? Why, simply
enough. Certain parties have coupons aud
make regular business OF rendering them.
They are put up in packages according
to The demands Of the trade" The prty
desiring a Incense pretends TO buy package
Of these coupons. lie goes with them to
the taX.collcct0r, applies for license, ten
dtrs the coupons; they are rciu'cd-tAe
tax collector not only declines them, but
absolutely takes no memorandum OF their
numbers or amounts; the adviser OF the
taxpayer returns With the applicant to ms
place Of business, receives back from him
the coupons, prepares IN affidavit OF the
facts OF application, tender. and refusal, and
gives him certificate. Thercupon tEctaX'
payer proceeds to business, and the safe
officers dare not modest him, owing to the
decisions in the POindeXter and R0yali
cases. His tax Is paid But where are the
coupons that were rendered? Are they re.
tined? No. They are "allye and kick
ing" awaiting the next applicant, and the
next, and the next I'D initiation. The
daily Journals inform Us that $4,000 Of liz
censc-taXcs have been rendered in coupons
in this city alone and refused. II the cDI-
IOns thus rendered had been taken into the
custody Of the taX-gatherers we would at
~ no fi.fq al In
our public debt was reduced TO this extent
even il the Treasury was depleted OF cash.
But us matters stand il is twice a. bad as
that. Neither has the tax been paid nor
Is the pubic debt reduced, for while by
operation OF law the tax i cancelled,
the coupon that was used to cancel It Is
still outstanding, unstopped, and not iden-
ih,d, and may be used To cancel hundred
or thousand times its amount and still
presented for TaymCnt. one hundred dol
las II coupons may have been used, and
none others, to make tender ~ the whole
81. Geo Of taxes. [ understand that men
in this city have these little pack lgcs, and
have used them until they are sOIicd by
constant handling: thlt they hive pail
them many tunes th, in cost 10y this pro :,
bringing forth "somc bundrcd-iolj, some
siXilIold. omcthriy.fold -; and that they
are ,tll vital and c1iclciOus for tender. un.
der The terrible folly which refuses even 10
look ut them when rendered.
Exactly the same process may be, ana
doubtless is, rc,oItcd to touching the tax
on real ard personal property.
The bankruptcy which mus. oyerNh"'m
| The state under such management i. IN VI
| tablc. Not only must the revenue fall >h0rt
| ,cgi,imately hy the present dion OF coupons,
! but the same coupon will com" an come
/ again 10 cancel taxes, 80 that tax OF
/ Sl0,OOO,OO0 year might be absolutely
! viped out by very few coupons thus
actively employed, and nothing left to pay
either the expenses Of the Government OF
| the honest coupons. TOrcfu,c to imp0un1
every coupon rendered is not only folly
hut crime against the STATE, her tax.
| LAYERS, and the holders OF her public debt
am a believer in tue principle Of read.
! iu>,u,nt. and forcibie rtaijustment was
| tie only practical r, adjustment. | believe
'he Ridd IebergeT bill was right and The
! coupOu.kllltrs were right. When sought
their enactment did not believe the 81.
| prome Court OF the United States would
inleIieTe with their operation, because q.
! understand TIE eleventh amendment to
| the Constitution Of the United states and
their rulings in Snead rs. Tennessee. Cum
nieham rs. The slate Of Georgia, and
other cases, | could no. see how they could
! exercise Jurisdiction in such cases a
would arise; bu, the Supreme Court did
find jurisdiction, while the decision was
| reached by a process Of TatiocinatiOn in
| comprehensive 10 me, and was, as think,
| totally lrreconcilable with its former dcci
siOns. No power on earth can avoid the
! decision that a tender Of genuine coupon
in payment OF taxes on property or ioi
license is valid and discharges the debt.
The necessary result is that until new
| lsgislaton can be devised these taxpayers
who tender coupons are escaping taxation
But in The name Of all that Is sensible, why
let the coupons escape also!
! do not advocate accepting coupons.
do say, however, that 1t is folly not 10 pro
vide for impounding every coupon ten
dtred, so that it cannot. as now, be used t
discharge taxes twice, thrice, or a hundred
times, and yet be presented for payment
The policy now pursUed is suicidal. Unde
ii we are III the whirllng rapids OF bank
IuptCy. \ few years OF such folly will pill,
the Gebt mountain high. | am we'll aNar,
that am pow less for any active useful
ness 10 INV state. The community in Nhict
/ live has so often shown a radical diSsnn
from every view have on political ques
tons that have no hope or desire to be in
any representative position in which
might serve II. At the same time we all
have an interest in common IN a question
like this. II II were mere exhibition OF
Democratic stupidity would enjoy it, al.
though such exhibitions have lost their
novelty, but to point out and protest against
this folly Is duty owe 10 every man
whose property is taxed to pay this debt,
and merely utter my cry OF protest in
hope that the Democrats OF this city, who
have the majority, may select some one to
correct 1t In whose ability they have the
confidence they have always denied me.
Yours truly, JOHS :. WISE.