The leader. [volume] (Brookhaven, Miss.) 1895-1905, 1897-06-02
A Peculiar Idea of Duty.

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speech last week on the subject of
raising public revenue, referred to
the inequality that exists in the
burdens Of taxation, and cited
case ut Water Valley wherein
citizen Of that place gave in OIL 600
in cash to the assessor when he
had $4,000 in bank. 1t so hap.
pened, according to the statement
Of the speaker, that the cashier of
the bank was mayor of the town
and took it upon himself to raise
the municipal assessment so as to
cover the full amount IN bank, but
the State only collected the tax on
the $1,000 given in by the party
himself. There is no doubt that
there are many similar cases to
this, not only in Mississippi, but
throughout the country. In fact,
the differentiation OF property for
assessment is so common that it is
difficult to find one without sin in
that respect to cast rhe first stone
for its correction. But the coop.
Grafton of bank official with the
tax assessor, in order to compel the
patrons of the bank to give in a
full list of taxable property, is of
such rare occurrence as to he
somewhat of a novelty. A proper
conception of fidelity to trust
should have enabled the bank cash.
ier to separate the duties of that
position from those of the mayor.
atty 50 completely that there could
not have possibly been any con.
tlict between the two. Bank of
ficials should regard themselves as
the confidential financial agents of
the patrons of the bank, and hold
inviOlable any information they
may have acquired by virtue OF
such relationship. The writer re.
members well practical illustra-
tiOn of this idea which occurred at
COrinth a number of years ago,
Col. A. III. Taylor, president of the
TishOmingO Savings Institution,
was summoned before the circuit
court and interrOga.ed by the
Judge with reference to the ac.
counts OF patrons of the bank, in
order th reach certain parties who
were believed to be withholding
large sums of money from the as.
sessment rolls. He positively re.
fused to answer, on the ground
that it would be a betrayal of
trust repOsed in him by his patrons
He was sent to Jail tor contempt of
court and expressed a determine
ton to remain there the rest of his
life rather than do "a thing so re.
pulsive to his sense of honor. The
relation between pastor and con-
gregatiOn, physician and patient,
lawyer and client, should not be
more confidential and sacred than
that between banker and patron,
and the bank official who makes
public property of information that
has been committed to him as a
trust will not long retain public
confidence.
Tae above interesting article,
caption and all, is copied from a
recent issue of the Biloxi Herald.
We find Ourself compelled to disa-
gree with our respected cO.tempO.
rary Oh the ideas it advances In
criticism of the conduct of Water
Valleys Mayor. 1t is to be pre-
sumed that the bank cashier and
Mayor referred to, had, in his Ca
pacity as Mayor, taken a solemn
oath to faithfully execute the laws
and discharge all duties appertain-
ing to that Office. Having assumed
such obligation: his first and great
est duty was fidelity to the Water
Valley public. whose servant he
was, and whom he had sworn faith
fully to serve. The truth of it is,
if he had "a proper conception of
fidelity to public trust" he could
not have acted otherwise than as
he did. and he would have had q
very erroneous conception of duty
indeed. IL no had undertaken to
separate" the responsibility of his
dual position of Mayor and bank
cashier in the manner pointed out
by the Herald. Stripped of all un;
necessary verbage, the logic OF the
Heraid's position is, that men are
in honor bound TO shield each 9th
er in wrong doing, even To the com
mitting of perjury themselves, Of
fetal or otherwise. In other words,
the man who had $4,000 in the
Water Valley bank, having sworn
20 the assessor that he had only
81 900, the cashier must needs per
jure himself and betray a public
| trust rather than expose the per
jurer who was trying toescape tax
alton.
1t is this false idea of "hOnOr' 30