Evening journal., 1890-01-15

"As was said In the argument, the con-
stitution and the law equally contem-
plate the payment of pubic taxes by the
taxables In person, but there is no pro-
hibition against doing it through an
agent because as general rule, and pay
ment of taxes is no exception to 1t,
whatever concerns ones own private in
terest alone he may do through the
assistance or agency of another. In fact
nearly everything pertaining to mans
own affairs simply, is oftener done by
others than himself.
mo reason can be given why taxa.
BILE should not appoint an agent or attor.
ney TO act for him in the payment Of tax
assessments, as well as other claims. This
is his unquestionable right, and where,
as in the case of appointment shown by
the affidayits in support of the REALTORS
petition, this has been done, collector
would not only disregard his oath of office,
but be guilty of breach OF his official
bond, III he refused to receive the taxes
rendered by an attorney in fact of a taxa
ble-unless he collected the same against
such taxable in person, or otherwise. A
valid power of attorney, as those exhibited
| in this case are conceded to be by
| this respondent would not only be
means of saving the collector the neces-
sity OF calling in person upon the taxable,
| but shields him also from the penalty OF
| the law against improper delivery Of the
receipts--for certainly tax receipt de-
livered to an agent authorized to receive
1t, could not be treated in criminal
prosecution under the aforesaid third
section of the act aforesaid-as one made
for an unlawful or fraudulent purpose.
"No clause was put into the act OF
1878 to prevent delivery by collector,
under Just such circumstances as those
mentioned in one of the clauses OF the re
spondents answer. Still. as has been
said before. there Is no statute which re
quires collector to receive one man taxes
when offered by another, acting as agent
or attorney for him, although he woula
. be liable on his bond for refusal to d,
this. the same as IL the offer to pay has
been made by the taxable himself Blu
this liability under his official bond IL
: not one of which the taxable can avail
but only the public through
the agency of their servants, tn
Levy Court commissioners Although
man may make another his agent to re
? ceive a sum Of money for him there is n
process known to the law to compel pay
lnent to such agent, but the constituent
I of the attorney has his remedy by ordt
nary action to collect the debt himself
9 The right to pay to properly constitute
q attorney may exist, but yet the debto
0 cannot be compelled TO pay him.
8 80 in this case before US, the collec
. tor, not questioning the validity OF tn
Q instrument appointing the attorney, ha
6 the right to act upon 1t If he chose, an
Q would have been safe in doing 1t yet h
J could not have been compelled TO do 1t, 0
Q refusal: for he had the option TO colleC
! from the taxable himself--of which n
Q court by mandamus can deprive hin
Only when it is evident that he does ne
y intend to collect In one way or the othel
y can the law be invoked to aid the taxable
Q In case of refusal by the collector
d allow an agent to pay his principals tar
g such principal must pay his own tax II
d he offers to do SO, and the collector den
0 him the opportunity, then he may com
!, to this court and he shall not be denie
e the relief he has the right % for.
y But we must not upon the cas-
i made by the petition, interfere now
2, declare what the collector shall do
Q there being yet about two months
ID which he may perform bis duty In u
Sc collection Of taxes. Not until the fir
II return his delinquent list to the Ley
Court. Now the respondent in b
Of answer to the application for the wri
re states ia effect that he will reissue u
le taxes Of any taxable who will come fol
Or ward at any time before March next,
IN before he returns the delinquent list A
ie the possession of receipt for a count
d. tax assessed to another, especially If Il
other be unable from necessity to spa
al one day from his work in which to pay
n himself. giving the holder certa
as control over the freedom
in choice at an election, it is not altogeth
IL unreasonable that collector desiring,
+ a good citizen, untrammeled exercise
the elective franchise, IL he be inspir
Ia by such a sentiment, should decline
Of deliver such evidence OF payment of Il
y TO any but the real person assessed for
az do not mean, by this remark, to be u
at derstood as expressing any opinion Of {
ii. bona fides of the course, with respect
II. such receipts. taken by this responde
he as such collector, not to give my 8
% proval to it; but simply to see that su
IN posing his course to be an homes. one,
y. great fault should be found with it--i
- every truly patriotic citizen has dire
4 political interest that all voters should
- least have the opportunity without die
he ton. or other trammel Of voting tn
40 real sentiments.
he In the spirit Of this, two sever
r bills were introduced into the Genei
az Assembly at it's last session to enact
ey Delaware a law upon what is known
es the Australian system, but the polite
he managers Of both parties caused tho
lg bills to be defeated-the one QntrOduc
n in the Housed BY an adverse vote again
Is, it: the other introduced In the Sena'
Of by the nowadays improved mode
se reference to a committee who never d
its and were never called upon to report
e. back fer action by the Senatorial boo
Either OF them would have render
he futile the efforts of persons to cont
to the votes Of electors by paying tn,
i'm taxes. or another more direct form
to bribery. But this is depression. Conf
he back to the question before us as lel
oh one flor NE have no right to consic
he what we cannot but think is its tr
he nature); we must decide the point rails
nd by the case-whether a collector
Tvs taxes can refuse to receive q tax wh
not offered to be paid by the agent or ATTIC
i've ney of the taxable. There being
Jay question of the right of
ro- taxable to make an attorney
80 pay his tax for him wi
mi the taxable's money, collector shot
IVY not hesitate to receive It when offered
bis him for that purpose TO do 50 would
the said before, be violation Of his oiiie
oath, breach Of his duty as an otiic
a N - "a