Hattiesburg daily progress. (Hattiesburg, Miss.) 18??-1909, 1903-05-14
we'll as those who seek to evade tax


it is retrospective, and by express
terms goes back to and includes the
year 1886-eighteen years-and ten
years from now or longer, he may
still go back twenty eight years or
fifty, after all witnesses may be dead, |
or removed from the state, and when
the records may be lost or mutilated.
How different are our laws regard
ing the rights of our citizens in the
matter of collecting past due indebted
ness between individuals not expressed
in the form of promissory note ex-
pire by Limitation after three years,
and it is not collectable under the
law. What contrast. Is this kind of
legislation fair and just? If we do
not correct the evil of this law, our
great grand children may be called
upon to pay again or to supplement
the taxes that we are now paying.
Taxes constitute a first lein upon
the property taxed and he may proceed
against the property, business or cal
ling without regard to the present
owner.
A tax receipt is no protection. 1t
has been customary to credit our tax
receipt and recognize in them a clear
ance from the state, county or muni-
cipality. Our people have no protec-
tion. A man may buy certificate
of stock today, and tomorrow have its
value greatly reduced by raid of the
revenue agent.
Sirs, it is as little as our state can
do to make these Investigations at
the right time, and if this will not be
done, tax receipt should show the
necessary reservation on its face, and
we should not be forced to take some
thing which represents settlement un-
less the state proposes TO stand by it,
and not repudiate it. PrOmptness is
the motto of success. The government
of our state should be exemplary in
every respect.
The present sysetm of neglect and
eternal waiting is harmful to our peo-
pie. 1t is an example of procrastina-
| tion which is sufficient to prostitute
the ideals of our business men. A
man vino is not prompt is weak. Our
state affairs should move along ac-
cording to broad, highly developed
plan of sturdiness, accuracy and reso-
| luton, that would each year finish
every item of business in every depart
| ment. Such is the example govern
ment should be to the people.
All this has the tendency to affect
titles, unsettle business and causes men
to feel unsafe in the pursuit Of business
affairs. An example occurred recently
in this county when our best men were
summoned before the board of super
visors to show cause why they should
not be assessed for solvent credits 60
ing back for many years. Some of
them had to incur the expense of en-
ploying counsel, and all of them were
annoyed by distress of mind and loss
of time, to show that the solvent credit
with which it was proposed to asses:
them had long since been paid.
know of two banks that were forced
few months ago to pay to the revenue
agent large sums of money for taxe
which he claimed had not been paid
The banks state their case as follows
They had gone before their board O
Supervisors and asked that something
be allowed them for possible insloven
credits. Afetr thoroughly disucssin!
! the subject, the board decided that i
was not reasonable to suppose that an,
large business could be liquidated on
hundred cents on the dollar, and the
Z agreed to allow them to deduct froI
1 the money they had invested a certaiI
per cent of their loans. All of thi
was transacted at regular meeting c
the board The following year til
same proceeding was followed. Th
\ third year a deputy revenue ageI
s came around and insisted upon collect
ing taxes on this difference. I'll
8 banks rebelled. He said, 81 vii
resort to the regular courts, if I'll
= board of supervisors refuse to asse
q this difference, and in the court,
B will make you swear that you actl
81 ally had insolvent credits to the e.
q tent of the difference, and l will NAL
b you prove the credits you are inso
b vent. The banks had not repr
H sented that they had this differen
8 in insolvent credits, but the matt
B had been settled between the ban
B and the board upon grounds of COZ
n mon sense and equity. The banks q
II cided that it would not be good bu
ness policy to go to law on the So
ject, and paid up.
1t was one of the laws of Moses ii
a man should be held innocent un
IS proven guilty. This has been regard
as fair and just system of law
81 the present day. but in creating