Oxford eagle. (Oxford, Lafayette Co., Miss.) 1876-current, 1896-08-13

xxsRsz~nzInzzzzA $3.50
reason for inserting IN section
|3i3 The words we are nov con.
sideTing. Why did the makers
Of the Constitutiou see 90 70 fsx
and limit the lien for poll tan
and leave 10 The Legislature the
whole matter as 10 all other
taxes.
The declaration that poll
taxes shall be a lien only upon
taxable property vas made for
a purpose aud put in connection
with the franchise for some
purpose. eithe- Ia and in limit.
ing the franchise BY excluding
some who would otherwise be
voters from the polls, or for
some other purpose in thai CON
nection-
We find in this section that:
FirSt-The poll tax l. in
creased in amount
Second-It is TO be a lien
only upon taxable property.
Third-No criminal proceed
ings are to be allowed for its
collection.
Looking then at these
changes made in the matter of
poll taxes IN Connection With
the main subject being treated
in the articles. ! see no reason
able intent except To render
more effective the feature of
the provisions Of section s4I.
looking to the exclusion from
the polls Of a certain class Of
persons who otherwise would
be voters
IL seems 10 me plain that il
was intended to leave inSol-
vents. persons owning no taxa
BILE property, free 10 choose be
tween paying their poll taxes
and voting or refusing TO pay
and TO forego the privilege. and
the limiting the lien for the poll
tax to taxable property, can
mean nothing if it throws no
obstacle III the way Of the tax
collector in compelling them to
pay. Ii the collector can levy
on the bedstead of an insolvent,
as is done in this case. then he
eoald take his wearing apparel
or even the last morsel of bread
from him; as but for this eonsti,
tutlonal provision none OF these
would be exempt, there being
no other provision in our iaw
exempting them With all this
Ia view. lei Us see If this intent
- ia harmony with the language
used which We are considering.
! suppose i Will be conceded
BY every Oac that 50 oil. as the
de.laqgeEI's bcds.ead VS. IN bis
ioTI possession. there vas no
charge ar lieu upon IL for poll
tax The tx collector having
seized il. has II in his posses
sion and retains II either BY
some legal right or he holds il
wrOngfally. Ii he retains il by
some legal right. by what night
II his seizure or levy had been
made BY virtue of an execution
under a judgment which itself
was not lien, he would have
al execution lien which i a
common Law lien regulated by
bot not created by statute, and
which gives him right 10 hold
the property as against the own
er, until the amount OF the exc
cuti0n Is satisfied.
II the collector has the right
10 retain this property as
against the owner it cannot be
by any other right than a lien.
II has been said that when
the collector seizes property
for a poll tax. -he has more
than a lien upon 1t. he has d
vested right in and to it. which
can only be defeated by Judge
ment of the poll tax and all
costs.
Webster defines a lien TO be:
A legal claim; a charge upon
real or personal property for
the satisfaction of some debt or
duty.
A right in one to hold and
retain the property of another
until some claim of the former
is paid and satisfied
See also American and Eng.
lish Encyclopedia of Law, vol.
ID, p. SIS,
Upon examination Of many
authorities as TO the nature and
definition of a lien. | cannot see
but that the collector must have
at least a lien after his levy to
enable him to retain the prop
erty levied on or to give title
to the purchaser He acquires