Birmingham age-herald., 1895-08-23
AND IT WAS VERY WARM.
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pears to the board that garnishments have been unwisely and illegally issued they will not hesitate to dismiss them. A large number of garnishments have been issued. The issuance of garnish-
 ments to tie up his money is a drastic course. The law provides that when the tax is delinquent the tax collector of the county may find debtor and serve a mo- tice on him as to how much he is due said delinquent The garniShment law, so far as it relates to Jefferson county, has been changed, and now no garnish- ments shall issue for less than $5. The act of the legislature declares that all garnishments for less than $5 will be void and the officer issuing it shall be fined not less than $1 nor more than s100. Mayor VanHoose-Does that law apply only to commercial accounts?
 MT. Lowe-It is as broad as the English language can make 1t.
 The law says the tax assessor may as- sess the taxes after giving notice. and if the parties fail to give in their taxes then the tax assessor may assess them. receiv- ing fee of 30 cents for his troubT Then personal demand shall be made of such | assessed party, but not demand by mail. The law provides that 50 cents for as- sessing and 50 cents for collecting delin- quent taxes shall be added, making it S2.50 for each delinquent. Under the garnishment law of Jefferson county the issuance of these garnishments is illegal. II these Saf0lSHn1e1AS nave DeeIl llle- gally issued does it not behoove this board to dismiss them and proceed as the law requires? Is it right for the tax col lector to collect $1 for personal demand when no personal demand has been
 made? But here we find the poll tax col lector of the city of Birmingham going to the city directory and there obtaining
 names to garnishee. A great many whose names appear in the directory are under age and great many over it.
 Alderman Gillespie-Does the board purpose hearing from each of these gar
 nisheed parties?
 Mir Lowe-The poll tax collector ad- mits that it is not his rule to make per sonal demands, and the facts developed here show that he did not make such demands
 Alderman Gillespie-If the board wants l to go into an investigation of each in | dividual case I am ready to go into that l investigation. This matter is to be in- vestigated by sworn state officer, who will have to pass on them as judge. | Alderman Kettig-Mr. McCartin, do you wish to prove each case? Your reso- | lution is to dismiss all these 23S cases. Alderman McCartin-I think these gar | nishments were gotten out without due | process of law, and I think they should | be dismissed.
 | Mr. Lowell this statement of MT. | Harris, published some time ago, is ad- mtted, and unless some fact developed | here is disputed, we are willing to rest | our case now. We don't care to go into | each case unless the board desires it. Alderman GilIespie-This body is not vested with judicial power. We need | judge. Every man here has vote just the same as the chairman. MT. Lowe l and myself differ as to the law think | the poll tax collector has the authority | to issue garnishments, notwithstanding | the garnishment law of the county. The | city code provides that the city poll tax collector shall have same powers as the | county poll tax collector. The law pro- | vides that the county poll tax collector
 sh na s Sv n n9Se d Tas n psse s ean
 leave notice at their place df business. | The office of the time keeper of the Louis vile and Nashville railroad is | the place of business of each
 man who works there. MT Harris | says he left such notice with the Louis | vile and Nashville time keeper at the Louisville and Nashville shop, where | these men work. That complied with the l law, as I understand it. This garnishment law has no reference | whatever to taxes Ten days after the | passage of thespeciaT act a revenue law l for the state was passed, and it provided | for the issuance of garnishments against | tax delinquents. There are about 40o0 men In Birmingham subject to poll tax. | It Is impossible for garnishments to be
  First some delinquents at the Alice fur mace were garnisheed The legislature has said we must pay poll tax, and it is our duty to collect them. It would be do- ing all of us a, wrong in making whole sale dismissal of these garnishments. There may be some mistakes among these The Tennessee Coal, Iron and Railroad company have instructed their officials to assist the county tax collector in collecting taxes from tner employees, r. SlnGC Steel company collect the taxes from their employees.
 Alderman McCartin-It costs a man money and time to go before justice Of the peace and show that the garnishment was illegally served 1 think wrong has been done these men, and the best way to right the wrong Is to dismiss the garnishments and begin over again. Alderman Kettig-In the early part of our term we passed resolution author izing the treasurer to refund taxes ille- gally collected when such was found to be the fact by the chairmen of the finance and judiciary committees. l wish to state here that if any one has paid taxes uulawfully and he will send me the papers I will see that his money is refunded. Now, the public schools | open in a little more than month. Dur | ing the campaign when this board was | elected support of the schools was prom ised.
 Alderman EarrlngtOn rdlSeu the punt of order that the schools were not under consideration.
 Mayor VanHoose-This discussion is on a resolution pertaining to school tax and the law of the state provides that all poll taxes shall be devoted to the public schools.
 Alderman McCartin objected to state ment of the chair and some warm blood was apparent, two or three members of the board displaying nervousness, but the chair ordered all to take their seats until he could decide the point raised. Alderman Kettig-We have heard great deal of talk about the poor man. This proposed resolution, I think, is against the interest of the poor man. We haven't enough money in the treas ury to run the schools month and have got to collect it. To bring the matter to an end I offer the following resolution as a substitute for the McCartin resolu- | ton:
 MT. Kettig's Resolution. Be it resolved by the mayor and alder men of Birmingham;
 That, While this board regrets that o;t Of fho Shp a Til