Sequachee Valley news. (Sequachee [Sequatchie], Tenn.) 1896-1952, 1911-09-28
BACK TAX MATTER


Jasper 1enn., Sept. 20 l9ll.
To Whom 1t May Concern:
l find there is great confusion
throughout the County in reference to
the collection of back taxes, under a
recent Act of the Legislature. For the
benefit of those who are not informed
as to the import and purposes of this
law, | write this letter, explaining my
construction of the Law, and my atti
tude in reference to the payment of
back taxes Hereunder.
Soon after the passage OF this Act,
Mr.. Dibrell, the State Comptroller,
advised me to turn over TO the Attoru-
ey--for the Revenue Agent for this
County, delinquent taxes of record in
my office. Thereupon. wrote for a
copy of the law, and after careful
study of it, | advised Mr.. Dibrell that
did not believe that the Attorney for
the Revenue Agent was entitled TO
make any collections or charge any
fees for his services in connection
! Herewith, unless the time for redemp-
q tion had expired The reason wrote
! this letter was because of controver-
4 sy having arisen between myself and
the said Attorney, he insisting that he
q Lad right to collect all delinquent
taxes, without reference as to the date
H of sale or the time of redemption. The
law provides that where the collection
is made by the Revenue Agent through
his Attorney by fling bill in Chan
@a*y Court, he is entitled to fee of
'fdia4Sa Feeling that the taxpayers who
Dry w-ed the right of redemption on
art OF thaaperty should not be burdened
cry nard q fee, which did not think
sawheat i4hpesed, and for their protec-
~ Wafote the Comptroller especial
@nd Ter considerable delay now
SAnd %er from him which con-
" Bafllows:
TactS instruction is correct That
nda73uit Court Clerk has the
f'eafRf the taxes until the time
M$kion has expired.
l,& ierstand the law, the time of
Hbn is two years from the date
5therefore, advise delinquent
s&rs that if the time of redemp-
&s not expired, they should set
fheir taxes with the Clerk of the
*3ircuit Court, aud not with the At
terney for the Revenue Agent.
There is another controyerted ques-
tion as to whether or not the Attorney
is entitled to any fee unless suit is FL
ed On this question quote from the
said Act as follows:
Section Three. ''Be it further en-
acted, That the money derived from a
sale of property under the provisions
of this Act, or the tents and profits of
real estate collected under and by re-
ceivership under the provisions OF this
Act. shall be applied
First, To the payment of the costs
of the suit. including fee of Five
($5. O0) Dollars to the Revenue Agent /
or Attorney filing the bill, for each !
parcel or tract of land involved or
sold, which said fee shall be &axed as
part of the costs of the cause.
am not a lawyer, and it is not my
business to construe the law where l
am not officially concerned. For this
reason, decline to put any construc-
tion upon this section and leave inter
ested parties to determine this ques-
ton for themselves as it in nowise in
wolves any official duty which l have
to perform
/ will endeavor to furnish to each
paper of the county a copy of the bill,
that if they so desire they may publish
the same for the enlightenment of
those interested therein.
Respectfully,
S. S. TATE,
Circuit Court Clerk.