Oxford eagle. (Oxford, Lafayette Co., Miss.) 1876-current, 1896-05-07

AttOrney-tieneral Nash last week ren-
dered the subioined opinion TO Auditor
Holder in answer TO letter from him
on the subject ThI. is one of the mOss
important opinions rendered By an at
torney-generaI in years Mr. Nash
gave the subject much thought And
reached the conclusions contained in
the opinion after mature dcliheration.
Il will be noted that ho holds that no,h-
ing isexempt from seizure for poll taxes
except the clothing on the back OF the
person liable for the same This opinion
reyerses the present order OF things. IL
having been held for years that exempt
property was not liable for seizure FOR
poll taxes n1er this condition nearly
all negroes escaped paymen; o, she TAI.
Z IL IL estimated that this opinion will
result in additions to the poll tar fazd
of from So. .0)o to Sso. coo per anugn. and
many estimate il will amount 10 more
even than these figures The legisla-
ture spen; much time in trying 20 pass
Law compelling the negroes 70 pay the
poll tar Is passed bosa houses. but
fnaliJ got tied up aud killed In the
senate the last day Of the session under
parltamentary tactics In another WsT.
IL will be seen, Attorney-Gsnersl Nash
reaches the result aimed at By the leg
isl.tEre. and able l,~yerS here hold
that his conclusions are correct FOl-
lowing is the opinion:
JscSsoS. April n. tsos.
Hen ". n Hoiser AEditor Jackson
Dear Sir-Your coun municasion 20
hand requesting an opinion from this
office a. - the law governing th= col
lection OF the poll TAI. that - whAt
property - liable for the payment %
the sane
Am Of the opinion. when the Law
makes person liable for poll tar. no
property % anE such persoz j. ex@mp.
from liability on account Of xgcn poll
TAX All property. real and personal all
property ot every nature ard Kind what
soeVer can b distrained. that =. .eixea.
advertised AMI sold 70 satisfy the poll
tar and all legal costs and charges In
fact, any article. evea of household ne
ces.ify. anything not on ths person %
the debtor - seirAhle and szb5ect %
sale (S-ctions 1Tss and iS-n. code %
ts4st
Again. no collector shouid ba aIIowe4
credit for any delinquent polI TAI Eh.n
y an N~ &sGrr1&Auel toAt k1a 1eotCT
has anything in possession or in action
whereby a diStrainG . seizure and sale
OF which collector would ba able 20 maze
sach tax-~ tSecti0ns 5ss4 and 5sS6.
cod. % i-.ssi-
In this opinion. sectlen &sg % our
STATE constitution has not been ever
looxsd. which contains. among other
things. these words said poll TAI
% be lien oalY on taxable property
Tais 1 no way as-cts the right the
power. tae duty Of the tar collector 70
tistra a. that =. seine. advertise and
sell. any and all property - stated
herein For the ssrpOse OF collecting aaa
satisfying the poll tax
When the tax collector seizes. dis
trains nou-taxAble property 70 satisfy
the poll tar be then has more than a
lien upon it. lie has vested right in
and 10 il. which can only Be- defeated
by the paEnent OF the POLL tax and all
legal costs and charges
A 70 TAXABLE property. there Is \ lien
thereon for the poll tax from the date
Of its assessment As TO non-taxahls
property. As nxed By Law. the liability
OF such property fer the poll tax COM
mences. begins AZ the time OF the dis
trainl the seizure and the extent Of
the tax collectors interest IN this non-
t.Nble property distraiaed. seized for
the satisfaction % the poll tax. com
mence-. begins and is fixed At the date.
~ the time Of such distrairt and seizure.
Nery respectfully.
WILEY y. NASH. Attorney-tfeneral.