Year: 1861

IN this State, 10 further discriminate in favor o
] the nonresident land owner b. what right, or
, by what claims OF Justice can the man who in
. vests $4,000 in real estate claim years redemp-
ton after the sale Of property for taxes which is
; not made until one year after the taxes become
due, while his brother who invests a ike amount
in manufacturing merchandise is compelled tn
pay forthwith, or have his property scld upon
only ''fe, days" notice, without an hour of time
beyond the fall of the auctoneerer's hammer.


Such is, and has been the distinction drawn bv
statute betw' en- persons who invest their capital
in this State and this is not all the discrimination
in favor of nonresident land holders; over two
years more are allowed by Law to the non
resident land owner to hunt up some pretense in
the shape of errors in the proceedings, whereby
he can escape the payment of his taxes and
therebT avoid the payment OF the jus: proportion
of the burdens Of the government, due from hs
property, which privilege is withheld from the
resident, whether farmer, mechanic or merchant !;
and what rational excuse can he urged in behalf
OF the nonresident tor longer time than four
years and IA ha'f now a lowed by law before the





has paid his taxes, and he i equally well advised
if he has neglected 10 d,and if he has paid
them he las need 20 iear, made al eilor,
10 do So and a sale made by mistake when the
taxes have been paid is of a." validity, and the
deed is worth the paper it is written upon.
Let the time oe fixed and remain permanent suf-
iicent time to be understood by all, and not
changed and tampered with every year, and
property holders will live up TO its requirements
but il there is an annual change, many persons
will misapprehend the time allowed for payment
or redemption, and consequently neglect to pay
within the time required by law; while Others
will, as they have done the past year, negec: the
payment Of their taxes in hopes of bringing some
influence to bear upon the Legislature. whereby
| they can gain time in some way avoid the risk
now attending TIE norpayment of taxes beyond
four years and a halt alter the taxes have become
due, and the actual resident bias been compelled
to pay, and it has been the nonresdent's indug-
ing in the fond anticipation of Legislative inter-
position in his behalf, and OF the return of the
halcyon days OF uncertainty and worthlessness of





ces the past year, to defer the payment of their
taxes until the result of their strenuous efforts
before that body shall have been ascertained.-
But if the law remains fixture upon the statute
book, then they will perform the reluctant duty
of paving their taxes. which, until the passage
of the act of 1858 could be negled,cd without
risk.


While all will readily admit that the burdens
Of government should be made to fall as equally
as possible upon all the various interests of the
State, and that there should be az little dis.
elimination as possible in favor of any class Of
investments, as a consistant and rational regard
to the public interest will allow. And vet, all
who read can easily discover from the following
quotation from the Auditor Generals Report,
that there is, and has been a discrimination, and
that largely in favor OF the nonresident property
holder.


The Auditor General in his Report says
"While " the burdens of the government should
be made to fall as lightly as possible upon all,
each individual should be willing to meet his just
proportion promptly and at the proper time
The small farmer, who has sought his home in the
wilderness proportions Of the State, while strug.
Cling to clear up his new farm, in opening roads
through nonresident lands that he may have the
poor facility of logways and an almost impossible
road over which to transport his scanty grist to
the distant mill, or his still more scanty surplus
to market to exchange for supply of groceries
and clothing for his destitute family s compelled
to confront the tax gatherer with his warrant,
accompanied with the imperative demand for the
! tax therein charged; the poor man holds be ore
him his enfeebled wife suffering for the ordinary
comforts of life, his half-clad and poorly fed chill


dren, and oess for delay, but for him there is no
mercy, no delay; the amount in the warrant
must be paid, Or the last COW on which his fam
shing children depend for their daily food, vii
be sold to pay the tax or, for want of other prop
erty on which TO levy the amount, the bed may
be taken from under his invalid wife and sold
He would not hesitate TO engage to pay any rate
; OF interest that might be demanded for one shor
wears lelay but the law is imperative, the officer
sickened at the distress Of which he is the un
willing cause, has no discretion he must perform
: his duty. On the other hand, the wealthy non
} resident land holder, whose uRculEvated land:
are being daily improved in value by the suffer
ing and labor of the resident, can postpone the
paymen: until some more convenient season
cali invest his money in the orders of the count,
where his lands lie at halt the par value, and pay
, his taxes with the same to the County Treasured
2 nine month after the resident has been com
PEELED to pay his, or he may loan his money a
, l-2 or 8 per cent per month, while the interes
. on the tax for which the poor are suffering, il
3 accumulating at the rate of fifteen per cent pei
: annum. The representations made at this de
: partment by County Treasurers from many of tn.
new counties Of the suffering there, fully sustain
i the representation here made. The orders O


some of these counties are hawked in the mark
j at Fifty cents on the dollar, on account of tn,
!, nonpayment OF the taxes by non resident lant
! holders and as further proof Of tire distress
: ed condition Of the inhabitants in the new coun


ties"


i And notwithstanding the injurious effects @
the operations of the law upon the residents, tn
e non residents are not satisfied short of anothe
effort for further discrimination in their beh.l!
! and the Auditor General after referring TO III
g present Limitation of the right of action" whic


at present is over four years from the time tn
l. taxes become due, and the resident is compelIe
e to paw saws: