The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1893-02-22
JUST TAXES MUST Be PAID
BUT RECEIVERS ARE NOT ALLOWED Tc
PAY TAXES WHICH THEY BELIEVE
TO BE UNLAWFUL.

The Sheriff is Authorized by Law to Seize
Only Sufficient Personal Property tc
Pay the Taxes - When He Seizes Ter
Times that Amount He Exceeds His Au-
thority-He Cannot Seize the Property
of One Man to Pay Another's Taxes.
The Collection Of Taxes Is the SOver.
eign Right OF the State-But the
Courts VIII Protect the Receiver
I'm Refusing to Pay Unjust and Ex.
cessive Taxes.
News and Courier.
There was an omirous feeling in the atmos-
phere around the United States Court House
yesterday when all the steam whistles along
The handsome marble hall OF Justice was
filled by q miscellaneous crowd OF all sorts
and conditions of men. In the inner circle,
reserved for the lawyers and the jurors, were
repreaen tatives of the legal fraternity IN con-
siderable numbers. Speaker Ira B. Jones was
there representing the county officials. who
had evidently been led into trouble by that
fatefui confidential circular. Lawyer Burke
Il Lord. who had aided the Speaker In con-
ducting the very able defence OF the distin-
, guished recipients Of the confidential circular.
M. ]. W. Barnwell came In early. look Ing
confident, and Ex-Judge Cothran also had a
seat alongside superintendent Bunch Me-
Bee Of the Richmond and Danvllle hallroad.
Receiver Chamberlain sat grave and silent.
I'm interested listener, on the right hand of
the table. The sheritfs and county treasurers
who furnished the piece de resistance, SO to
sneak, of the drama on which the curtain vas
raised on Monday last, sat together inside the
lar near the east wall OF the building, and
. chatted pleasantly with number OF gentle
men. old acquaintances and pleasant new
acauaintances, which they had made since
their forced residence In the Nice OF America
Quite number Of business men occupied
1he rail was miscellaneously occupied by per-
sons Of various shades Of politics and busi-
ness.
ENTER THE COURT.
It was only few moments after noon when
the lusty voice OF Court Crier Jim Young was
heard shouting, "Make way for the honorable
t'ourt" and en- ter the Court, Judges Golf and
preceded BY Chief Deputy NJ Marsnal Hendricks
and followed by Clerk J. E. HagooJ.
The Court was seated and for a moment or
two u dath-like stiffness pervaded the hall.
broken orIy now and then by the putting and
coughing OF u mud machine at work In the
dock at Union wharf and the occasional cry
Of the "sea crab" lady as she wended her way
down Market srteet with her tray of boiled
crabs balanced on her turban.
No time was lost In the proceedings. Judge
Gof, who held the MSS in his hand, opened
one OF the official packages and began very
that Of the South Carolina Railway first and
reading the opinion. This was as follows:
This is the Law.
Elk parte D. H. Chamberlain, receiver. petit
tioner, etc: Under an order OF this Court, filed
on the 5th day OF December, 1889, in cause
Within is Jurisdiction, Bound VS. South Caro-
olipa Railway Company. Ell al. ID. H. Cham
berlain, the petitioner was appointed receiver
OF the South Carolina Railway Company. BY
this order all Of the property of the railway
company came and remained In the custody
of the Court, protected by injunction and was
placed in the care and management Of the
receiver as the organ and agent OF the Court.
The petition sets forth that the possession
thus confined 10 him has been disturbed and
that NJ. V. Tyler, sheriff OF Aiken County has
dstrained and has taken possession OF u train
OF fourteen freight cars in the custody and
control OF such receiver. That OF these four
teen cars live belong to the receiver and nine
belong to roads outside OF this State, but for
the purpose of Interstate commerce were In
the care Of the receiver us such. That eight
of them are laden with merchandise belong
ing to private persons in this State In the
hands OF the receiver as common carrier.
That the property in the custody OF Court and
in the hands of its receiver has been assessed
for taxation. That this assessment was ille-
gal and void because of excessive valuation
aud discrimination. That the receiver had
rendered and paid the full sum undoubtedly
due on lawful assessment and that there re-
mained unpaid In the county o. Aiken the
sum OF twelve hundred and fifteen i-100 dol
lars, being the excess which Is illegal and
void. That for this sum Of S1,2l5 o. dollars
and costs the said Tyler. under distraln!ne
execution issued by Mae Mitchell, county
treasurer, had seised anJ detained the person
al property afOremeD toned, worth IN. the AZ
gregate ten thousand dollars, large pnrt Of
II being the property Of bird persons in the
care of the receiver aud in his custody as
common carrier. The petition prays the pro-
lection Of the Court.
A..
cause was issued aud served on the said NJ, V.
Tyler, with the usual restraining order. No
attention or obedience whatever was paid TO
the restraining order. He has filed his re.
or offered to release any part Of the property
detained, although the copy Of the petition
served on him stated the iac;ssct forth above.
The bare statement that property of the value
of nearly $4,000 has been dstrained TO pay
81, 2l5 04, and THAT much OF II belongs to third
parties in no sense responsible for the tax,
even II IL be valid would ,imperntlvely re-
Quire the interference hy Injunction on the
part of the Court having this property In its
custody. Section 30 OF the General Statutes
! of South Carolina authorizes the sheriff to
dlstrain for non-payment OF taxes sufficient
personal property OF the party charged with
the tax TO pay the same. This Is the limit OF
his authority. or course he should not be
confined to just enough properly to pay the
tax. But he cannot under cover OF this dis
train upon $4,000 for 81. .2l5 OF. Nor under any
circumstances can he distIain the property
not escape the conclusion hat the purpose OF
the sheriff WIS not TO follaW the law, and that
his action was the result or predertermintiou
and intention 10 GEORGE the receiver and this
Court into the pay yment OF the excessive tax,
Notwithstanding and despite OF the claim
that II was Illegal and void.
But the case Will not be rested on this
ground. There can be no doubt that property
In the hands OF receiver OF any Court, either
of Stale or Of the United States, Is as much
bound for he payment OF taxes, State. county
and municipal, as any other property. Per-
sons cannot. by coming into this Court and
for and obtaining the appointment OF re-
ceivers, obtain exemption from the paramount
duty of a citizen. For this reason receivers In
this district pay all just and lawful taxes
without asking or needing the sanction OF
the Court, and In their accounts such pay
ments are passed without question. But on
the other hand receivers are not bound to pay
Lax in their judgment unlawful, without
the order OF the Court and when they consid-
or The legality of the tax questionable II IL
their right, their manifest duty TO apply to
the Conrt either for instruction or for protec-
tiOn. Especially Is this the case when The
question arises between the receiver and per-
sons In the State, county and municipal gov
ernment as to the proper construction TO be
well differ. and 1t is his right and manifest
duty to 20 to the Court, whose creature he iS
for instruction. He therefore pursued the
proper course when he came in by this petit
tion.
The research Of counsel on both sides Of this
case has succeeded in finding five cases in
which receiver was driven To seek the pro-
lection Of the Court In the matter of taxation.
All OF them OF persuasive authority. None
OF them of conclusive authority. petition
was filed by receiver before Judge Brewer
in Central Rail Company VS. Wabash, 26 Fed
Rep. II, praying protection from the payment
OF Il tax. Itappeared that the only reason for
the application was that 1t was inconvenient
10 the receiver TO pay the tax, and that Its va.