The Roanoke times. (Roanoke, Va.) 1897-1977, 1897-11-30
DEFENSE FOR ALLEGED DELIN.
QUENTS.
If They Have Late Tax Receipts All Prior
Taxes Seem Legally Paid.


To the Editor of The Times: Apparent.
ly the applicant for Roanoke tax titles
will not get much for his money even
though he should get deed. Naturally
the holder of the land would interpose n
vigorous objection and he would set up
defenses that would seem impregnable.
There is hardly II delinquent property
sought ill Roanoke on which taxes have
not been paid within the past three years.
1t has been said that these holders own
no property and that it belongs to the
State and the occupants are mere squat
tiers. Then that puts the city of Roanoke
in the peculiar position of taxing the
property of the State and actually dis
training people who have nothing to do
with it for the money. This would seem
to lay the city liable to heavy damages
besides the obligation to refund ali
moneys collected. If these people don't
own the property they have been imposed
upon and should get their money back.
No city can tax State property.
Since the State is impersonsl it must
do business through agents. These agents
for the collection of its revenues are trus.
tees in way and the courts have always
held that trustees must do business upon
the strictest business principles. There
is nothing to show that States encourage
their agents to do business otherwise
than according to the best business Gus.
toms Yet no capable business man
would accept payment of one account and
give full discharge when previous ac-
count remained unpaid, because he knows
that he could not collect it IN court if the
iebtor refuses to pay it. No competent
real estate agent would accept anu re-
cept for July reut white that for June
was unpaid because ne knows that in
court the presumption against him from
that July receipt that all back of it was
paid wonld he so strong that his claim
would be defeated. This has come to he
such an established rule of law and bus
mess that such II receipt is rarely ques-
toned as n complete acquittance of all
claims of prior date. if that is All estab-
lished rule of law and business, then it
must govern the business of the State
and it's age ts "a we'll as others, and n
tax receipt for 1876 would probably be
accredited in court as quit claim of all
taxes prior to that date, as it should be.
If there was anything due behind that the
treasurer had no right to accept part
and leave the balance unpaid, and if he
did so it WAS done at his own risk. Many
peopl. do not file receipts and merely
keep the last one because that is com.
monty accepted prima facia as n val'd dis
charge Of all prior obligations; otner-
wise such persons would have NO protec.
ton against repeated collections of the
same debts. Besides this it has been the
habit of the treasurer of Roanoke TO sell
land over and over again ann charge the
same penalties year after year On the
same land. If all these illegal penalties
and costs were applied to the discharge
OF any arrears that actually exist, they
would probably be wholly extingushed
Taxation is sufficiently burdensome ut
best. But when by negligent or incom.
petent officials it is illegally increased it
becomes positively oppressive. Not one
taxpayer out of a thousand could prove
positively that he paid his taxes two
| years ago. Yet he feels moral certainty
| that he did. Such payments have fire.
| quently been demanded a second time
But it is not likely that any applicant
| for another's land could overcome the
| legal presumption that all taxes have
been paid if the holder can produce IL re
ceipt for such payment in either OF the
past two years.
| If a receipt for November rent is prma
| facie evidence of the payment of October
rent then Il tax receipt for 1893 should be
| pr.ms facie evidence of the payment of
1892 taxes and valid discharge thereof
| Since the law does not allow the 1893 levy
to be taxed until the 1902 tax is paid this
rational presu mption is given additional
force. Else the State is taxing its own
property against the citizens. These facts
ARTHUR NAVARRE