Year: 1859




law embraced IN section 622 is of too recent a date
to have had its merits fully tested. The object of
the law, to make lands whose owners refuse TO pay
the taxes upon them, available for school purposes
or some other State purpose, is a proper one; but
the law as it stands is impracticabe. 1t requires
the money paid for the lands or expressed in the
law the fees paid to the ofcers TO come out of the
Common School fund upon the warrant of Comp
troer. This could not literally be done with
out pOstpOling the payment to the afeers who have
been charged with the duty and trouble ard ex-
pense of the sales for another year. The distribu-
tion of tho Common School fund for the different
counties is made in July, and whether actually paid
out to them in that month, it is appropriated to them
by the Treasurer, and is ready for them when prop
erly called for The tax sales of land are also made
in July, but never reported to the Comptroller
until after the distribution Of the Common School
fund by the Treasurer, when there is nothing 10 pay
with out Of that fund until another year. The
amounts presented in such cases for payment have
been small, and the Treasurer and Comptroller have
taken the responsibility to pay them out of the
Treasury. Lpder the peculiar phraseOlOgy of sec
ton 622, authorizing NE to pay the fees Of officers,
have not felt authorized to pay the Printer in such
cases. he not being an officer known 70 the law. 1t
is true that section 1885 fixes the fees of Printers
for advertising judicial sales and other things, ia
Guiding advertisements for sales of lands for nom
payment of taxes; but these rates are prescribed
for the benefit of the officers for whom the pubca-
tions are made, and who alone are responsible for
them The Collector, anu not the Sgate, would be
responsible to the Printer for his charges for the
sale of all lands bought by individuals, and would
be also without special contract, for such as were
bought in by himself for the Treasurer unless there
was some law making some one else liable. II would
be wrong to make the Collector pay, or the Printer
lose, in such cases.


The Legislature will not hesitate, it is presumed
to authorize the Comptroller in all proper cases, to
issue warrants 10 the Printers for such services.
say in all proper cases, because in some counties
lands have been reported and sold by Collectors who
have been out of Office for largely more than two
years. sec 662) and in other counties the sales have
been so manifestly imperfect that no court would
diyest the title out of the owners of the land In
all such eases have refused to pay anything. The
labors and responsibilities of the Comptroller would
be greatly lighGenod if he had no discretion but to
Day in this and all other eases but haze felt it
duty to errnine dad adjust tseo 2l1, Sub. sec y all
claims presented against the state, ana some ofHeeF
must do this to prevent wasteful or improper de-
pletion of the Treasury.


AS the law now stands lands sold for taxes are re-
deemabe from the collector (secs 63o and 639), who
gets no compensation for the trube, whose term Of
office has expired, whose accounts are settled with
the Comptroller and whose residence Is difficult to
find as he rarely lives at the county seat The
Circuit Clerks ought to be substituted instead OF Col
lectors They can always be found at the county
seat and would have some compensation in the COM
mission they receive upon all monies that pass
through their hands. Al present the law does not
make it the duty of any one 10 attend to these lands
bought for the Treasurer as Superintendent OF pub
lie instruction The Circuit Court Clerks ought to be
made the agents er-ofcO to rent or sell them Their
bonds should be made to include all monies received
in any way on account of these lands. Il should be
made their duty in their annual settlement with the
Comptroller to state the quantity value, condition
and disposition If any. made OF them. No sale of
them should be confirmed except by decree of the
Circuit Court of the county in which the lands lie
upon proof of a fair consideration. The courts in
this case would be watchful guardians of public
interest which, in few years, may be of much
magnitude.


/ do not know how these tax lands can remain
connected with the common shOol fund without
great complication. The executive office and the
Bank of Tennessee are already confused and mysti-
fed with tine accounts arising out of the various
sources of the common school fund-the Sl,5000C0
said by the Code to be deposited in the Bank of Ten
nessee which is not admitted by the Bank to be
Correct-property given by will, deed or otherwise
sales or rents of escheated lands, lands bought
for taxes-ehects of intestates having no kindred
the 100000 dividends of the Bank of Tennessee
bonus of Banks and bonuses and dividends of other
incorporated companies-taxes on privileges spe-
cific taxes fines and penalties-bonus from the free
banks-tax upon capital employed in mineral lands
25 cents upon polls and % cents upon the 500
worth of all taxable property, DC, &c II would
accomplish every object contemplated by the law if
the Legislature would allow all the proceeds of
these sources of revenue and of every other COM
mon school fund, not belonging to some particular
county or district pass directly into the Treasu-
~, unencumbered and IN lieu thereof to make
snecific appropriation at each session for common
schools This would simplify the matter, besides
giving certainty as to the amount given for the ed
11cati0n of the people This must be DONE however
with a view to avoid any constitutional objection
that might arise under Article Xl, sec. TO- The
fund itself being perpetual one, shall not be di-
minished by Legislative appropriation and the in
terest thereof shall be inyiolably appropriated to
the support and encouragement of common schools
tbrorlGhout the State, The interest upon the fund
being greatly less than the amount annually distrib
uted which is about S2200O0 1t would be inyiOlably
appropriated to the support and encouragement of
common schools throughout the State if the amount
appropriated by the Legislature would more than
cover the interest of said fund or if the Legisla-
ture would appropriate fixed sum, say S22O,000,
IN he annually distributed to common schools
throughout the State according to scholastic pOpu-
Iation which amount shall include the interest ari-
sing from the common school fund, and be in lieu of
all other taxes and appropriations for the support
and encouragement OF common schools.


Books FOR DUPLICATE OF TAXEs.-Sec. 207, sub
secs l6 II and lS contain old law repealed many
wears since and inserted in the Code by mistake,
| I was informed by the RevisOrs and the sub com
mittee on the Code. The record of taxes for each
county is kept in book in the County Court Clerk
office and the aggregate Of taxes alone is necessary
he sent to this Office As in addition to being nser-
ted by mistake, the law unnecessary, inconven-
lent and laboriOus to the Clerks without compen-
saton have regarded it as imperative, and trust
| the Legislature will repeal those sub-sections.
| In this connection / would remark, that there is
no law authorizing the State to pay the County
Court Clerks for furnishing the Collectors list OF
the taxable property in their respective counties
Being at least equally interested in the matter the
State should pay the Clerks the same compensation
| the counties do or more if they deem it proper