Daily Republican., 1890-01-16

The Mandamus pee sion.
The smoke of the battle over the
application Tor a writ OF mandamus to
compel the tax collectors 10 accept
taxes by power Of attorney, has sui
ficiently cleSred away to show what
has been done. In political point of
view as the battle assumed that shape
as II progressed, who has been bene-
fitted by the dcclsion2 Most undoubt
eddy the Republicans, They had moth.
ing to lose In the first place and II can
moi be denied that all the gain is to the
advantage of that party. The docu
ment read by the Chief Jus,ice en-
bodies TWO positive decitions One is
that the application of the writ has
been dismissed, and that is the part
that goes 10 the Democrats. A simple
dismissal of the application without so
many qualifying conditions would
have been highly beneficial TO the
Democrats. The other decision is
that, il collectors refuse TO receive
taxes on power Of attorney, they do
1t at their risk. This is gain tor the
Republicans. That this part Of he
decision may moi be clouded in obscur.
ity, we give The wording of the decl-
sion:
No reason can he given why taxable
should not appoint all agent or attorney
10 set for linn In the payment OF tax
assessments as well as other aims
THIS 10 his unouestiongble right, and
where, as in he cases OF appointment
shown by the allilavlts IN support Of the
realtors petition, this has bsen done, a
collector would not only disregard hi.
cath Of Office bur be guilty OF a breach
of his official bond, II he refused to re-
ceive the taxes rendered by an attorney
in tact OF a taxable, unless he collected
lie same az Aust such taxable In person
or otherwise.
But the learned Chief Justice farther
on In his decision, as If to make the
matter more emphatic and plain, re-
ours to the power OF attorney again in
the following language,
There being no question OF the right
ola taxable TO N Ike an attorney to pay
HE tax TOR him with the taxable's money,
n collector should not hesitate 10 receive
II when offered to lim for that parpose;
to do so would, as said before, be vio-
latior of his Official oath breach OF his
duty as an officer, and OF the stipulaiions
OF the official bond. He would alto be
liable in an action by the taxable, II lie
suffered any damage, or detrimeut, by
such refusal. The breach OF trust would
make him liable to public prosecution by
indictment aud, OF lhestpulstions Of his
bond, by proceedings at the insta, ce OF
ha la
gard to giving receipts for tax, provided
for as aforesaid. the collector, rs a mat
ter OF duty, is bound to give that, but II
Is receipt to the taxable, AID he has
the power to decline to give into any hui
his hands, rs giving TO him personally
will b discharge OF such duty he mus
be treated as having at least an option
or choice as TO whom It shall be deliver
I'D, aud this court cannot interfere witl
that"
This language is unmislska6le. The
collector csn II he wishes refuse to re-
,ciye taxes by power OF attorney
but he iuns so many risks not ouy .
prosecution for violation on his oilj-
cial oath but against lis official ton
for any damages OF 2elfhnent he ma
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