Oxford eagle. (Oxford, Lafayette Co., Miss.) 1876-current, 1896-08-13
POll-TAx MIDDLE
Exempt Property Cannot
Be Levied on for Poll
Taxes-It is q Lien Only
on Taxable Property.

Chancellor III. {. Conn has
delivered the following decision
on the poll tax lsw. Ihe sheriff
OF Kinds county levied on the
bed of Ambrose BeaIe. colored.
and the ease was made a test
one:
The sole question involved in
this case is:
Can property which is ex-
empt from taxation he seized
and sold 10y the collector for
the payment Of a poll tax.
Section 2i3 of the Constitu-
ton is;
Sec. 2iI. Every male inhabi
tant of this State except idiots.
insane persons and Indians not
taxed. who IL a citizen Of the
United States. twenty-one years
old and upvardS. who has re
sided in this State two years.
and one year in the election dis
trict or IN the incorporated city
or town IN which he offers to
vote and Who Is duly registered
as provided in this article. and
who has never been convicted
of bribery, burglary. Their. ar
son. obtaining money or goods
under false pretense, perjury.
forgery. ENLIGHTENMENT or bica-
my, and VINO has paid on OF be
fore the hrst day of February of
the year III which be shall offer
TO vote, all taxes which NAV
have been legally required of
him and which he has had an
opportunity OF paying accord
ing to Law tor the two proceed
ing years, and who shall pro-
duee to the officers holding the
election satisfactory evidence
that he has paid said taxes. Is
declared to be 4 qualified elee-
tor; but any minister vi the Cos
pei IN charge OF an Organized
church shall be entitled to vote
after slX months residence III
the election district if other
use GBallf j.
The Constitution = s.lel: IS
10 what property is exempt
from taxation. but the le-;sI..
ture IN section 394t, Of Code
exenpts i long list OF property.
amongst which Is household
furniture, covering the property
levied on in this case.
In section 1885 of the Code Is
found this language. nor shall
any property be exempt from
sale for nor payment of taxes
or assessments
In section $40 of the Code
Is found these words. land no
property shall be exempt from
distress aud sale for taxes.
The particular words Of the
Constitution TO be construed
are, said Tax TO be a lien only
upon taxable property
The difficulty arises as TO the
exact meaning and intent of
these SOrd> and particularly of
the word lIeH-
IN eo1ssrzing these words we
mast observe that the ConstItu-
tlO1ai Convention when using
them was constructing an
article upon the subject Of fran
chise. and the section contain
ing them - a part OF that article
In section 2iI OF the consti-
tuition the payment OF taxes on
or before FebGary LIST. of the
year IN which he offers 10 vote
is required as pecessarv quail.
ncatlon Of voter.
The evident intent of visiting
the penalty Of dlsfranchiseueut
upon delinquent taxpayers Il
10 encourage and coeree the
payment of all taxes By all the
OF the State both sol
vent and lnsOIvent. Who desire
to vote, and al the same time
and mainly to disfranchise
those who are not willing to
pay their taxes and by reason
Of their insolvency cannot be
compelled 10 do so.
II that Is the intent of section
III. and if it was thought suffi-
eient 10 accomplish the end in
ended, then there was no