Macon beacon. [volume] (Macon, Miss.) 1859-1995, 1896-05-09
NUMBER rs.


Attorney-General Nash last week rens
dered the subjoined opinion to Auditor
Holder In answer to letter from him
ON the subject. This is one OF the most
important opinions rendered by an at
torney-general in years. Mr.. Nash
gave the subject much thought and
reached the conclusions contained in
the opinion after mature deliberatiou.
1t will be noted that he holds that moth
ing is exempt from seizure for poll taxes
except the clothing on the back OF tho
person liable for the same. This opinion
reverses the present order OF things, IL
having been hold for years that exempt
property was not liable for seizure for
poll taxes. Under thiscondition nearly
all negroes escaped payment Of the tax
1t is estimated that this opinion will
result In additions 70 the poll tax fund
q from x5os0oO tox 900 pQr 81 am. hnd
many estimate II VIII amount to more
eycn than these figures. The legisla-
ture spent much timo in trying to pass
law compelling the negroes to pay ths
poll tax. 1t passed both houses. but
finally got tied up and killed In the
senate tho last day Of the session under
parliamentary tactics. In another way,
1t will be seen. Attorney General Nash
reaches the result aimed at by the leg
islature, and able lawyers here hold
that his conclusions are correct. Fol-
lowing is the opinion:
JACKSON, April 80. 1896.
Hon. W. ID. Holder, Auditor, Jackson:
Dear Sir-Your communication to
hand requesting an opinion from this
Office as to the law governing the col
lection Of the poll tax; that is, what
property is liable for the payment of
the same.
Am of the opinion. when the law
makes person liable for poll tax, no
property OF any such person Is exempt
from liability on account of such poll
tax. All property, real and personal, all
property OF every nature and kind what
soever can be distrained; that is. seized,
advertised and sold to satisfy the poll
tax and all legal costs and charges. In
fact, any article, even of household ne
cessity, anything not on tha person of
the debtor is seizable and subject to
sale. (Sections 3746 and 1880, code of
1922
Again, no collector should be allowed
credit for any delinquent poll tax when
1t can be ascertained that the debtor
has anything in possession or in action
whereby q distraint, seizure and sale
Of which collector would be able to make
such taxes. (Sections 1884 and 1896,
code Of 1922.
In this opinion, section 243 of our
State constitution has not been over
looked, which contains, among other
things, these words: "Said (poll) tax
to be lien only on taxable property"
This in no way affects the right, the
power, the duty Of the tax collector to
distrain, that is, seize, advertise and
sell, any and all property as stated
herein for the purpose OF collecting and
satisfying tho poll tax.
When the tax collector seizes, dis
trains non-taxable property to satisfy
the poll tax he then has moro than a
lien upon 1t. He has vested right in
and to 1t, which can only be defeated
by the payment OF the poll tax and all
AS to taxable property, there is q lien
thereon for the poll tax from the date
of its assessment. As to non-taxable
property, as fixed by law, the liability
OF such property for the poll tax COM
mences, begins at the time OF the dis
traint, the seizure and the extent OF
the tax collectors interest in this non
taxble property distrained, seized for
the satisfaction OF the poll tax, COM
mences, begins and is fixed at the date,
at the time Of such distraint and seizure.
Very respectfully,
WILEY N. NASH. Attorney General.