Oxford eagle., 1896-06-18
POLL TAX.
A Great Many Lawyers
In the State Differ
Widely With Attorney
General Nash.

\ great many lawyers IN the
State differ widely with At
tOrney General Nash in his
opinion as to what property is
exempt from seizure tor poll
tax Mr.. III. %. Medford. of
Tupelo. dissents from Mr.. Nash
in a very strong and logical
article in a recent Issue Of the
ClarlonL Ledger, quoting from
the Constitution showing very
conclusiveIy that the Attorney
General l. wrong in his opinion
that any and all property. in
GLIDING that which Is exempt
from other taxation. Il liable To
seizure for the payment Of poll
tax The Constitution. In sec
ton 2i3. says The poll tax
To be 4 lien only on taxable
property We quote Nr. Med
tor'i's comment On the subject.
which will be found rather IN
terestIng reading
The opinion SAYS not with
stIndIng this C0nstrfutio. al
restriction the collector nav
touch non taNabie property. aud
then a lien begins for the taxes
and all costs, this lien. this dis.
tress being held higher than the
Constitution itself. What
reason there may be for this il
l. difficult tO see.
An assessment roll of tax
able property in the hands of !
collector l., in a certain sense
a Judgment and an execution
Because the property has bee.
condemned before the proper
tribunal, on affirmative jurisdic
tIonal facts. the tax payer hav
ing had his day in court "a
for the seizure of all prupertv
even under the old law in dI-
tFe>s Tor rent. there il alvavs
. day IN court for the party whos,
property l. to be seized. Bu
+ II = not 20 with the above oDin
. ION The poll tax l. not often
It ever, the adjudication. Th,
P"u tax Il imaginary. an,
= not a re-. 1t II thin. il
action. a debt due the govern
ment.
POLL taxes are rarely. if ever
assessed by personal call OF
the taxpayers. This tax j.
mostly gotten up from former
rolls and by reference aud IN
qulry. Many affirmative fact,
may intervene whereby a part,
may not be Liable for such: q,
over age. under are. To be deaf
dumb. blind or MANNED. Tho>.
things are rarely inquired Of be
fore making a list. Hence. .
taN-eolIeetOc with a slip of p;t
per with Tom Jones' Rame OF
L. poll tax -. has not such :
Judgment or authority to Seiz.
nou-taxable property and carr,
With It taxed bill of costs a.
ae has with the actual assess
meat of property. The opinion
says nothing i exempt but tbs
clothing on the person. WHY
exempt even ones clothing
III II not easy to SEE. after reach
ing the conclusion that thI,
opinion does. why anvthiu.
should be excepted. There /.
no reason for any exception
Under this opinion the coIiectoI
may 90 To the grave of the de
lInquent and get his bones ant
sell them, II there be an,
market, TO pay this tax am
costs.
i nder the Code of 1890 and
under the Constitution of 1850
tire same poll tax could not b,
collected out of property
exempt from taxation. In ISts
an act was passed making a fail
ure To pay poll tax a mis-
demeanOr.
When there was no eOust,tu
tional provision on this poll taN
now has II Just now dawnesi
upon the country. that the col.
teetor can seize anything AT all
and sell II for this tax and cost
Ihe new Constitution Was
formed with the express pur.
ppse of making the poll tax
optional. This was done l.,
gam white supremacy in the
Stale Both principle an,I
power were surrended for il
The optional poll tax is the
leading feature of the new order
of things in this State.
Sone writer has said on the
subject with much force and
truth that the failure to pay tax
and not vote or hold Office i
the pons asinorum over which
the dark brigade in Mississippi
Sill never pass
This opinion of the Attorney
Generai at once destroys the
chief and best accomplishment
OF the Mississippi convention
IN 1890