Year: 1876

To Property Holding Tax Resisters.
The association vt persons who have for a
long time evaded and refused payment OF
their taxes and defied collection might feel
more contented with their situation and the
inevitable capture of their debt to the
State if they would study the situation OF
similar characters in Massachusetts.
In that State there is peace, no complaint
of usurpation, no denial of the constitu-
tiOnslity of taxes, no combination to defeat
the collection of revenue, no charge of cor
ruption, no inquiry as to where taxes are to
go before they are paid, no feeling of op'
preston at debt which no taxes have
been raised to pay. But even there where
people pay their taxes, support the govern
ment no matter whether they voted for the
administration or not, give only two days
TO politics and the rest to business, where
there Is peace, prosperity, liberty of ofOpinion
and person, security OF property, cordial
good feeling to each other and charity to
the distressed far from them such stringent
measures as these are resorted to. The
paragraph is clipped from the Boston
Tfareller.


The collectors deputies are arresting and
lodging in Jail those persons who refuse to
pay their legal taxes assessed by the city.
Andrew r. Strain Ia Justice of the peace),
of South Boston, detying the deputies to
collect. was lodged in the county Jail yes
terday afternoon by two of the deputies.
About 800 " arrants have been issued by
r fhn art ool! Al l. Al~4.
ties can pay and will not, they will be COM
mitted to jail.


1t is proper to explain that a justice Of
the peace has hardly more powers than q
nota ry, where, as in Boston, there is
municipal court. Ia other places there are
justice Of the peace and quorum who try
cases. Almost every lawyer is justice of
the peace; he can summon witnesses to
every court, issue certain other minor pro-
cesses, take Acknowledgements of deeds,
etc.


How would the Property Holders Union
stand such action on the part of collectors
deputies in this city, if the fat went forth
''if the parties can pay and will not, they
will be committed to jail"


A new word would have to be coined;
usurpation and oppression and robbery
would not be strong enough. Mr.. Booth went
to Jail once, but 1t was not by such sum-
mary process as this. 1t was in the nature of
contempt of court after long and ably
contested legal fight. Then he said he had
had enough, and waited for some one else
tn fpr fho E~6
long as Mr.. Booth, but if he is able to pay
he will stay in Jail till he does pay.
And for this there is law in the Massa.
chusetts general statutes, chapter II, as
follows:


SEC l3 If person refuses or neglects
for fourteen days after demand to pay his
tax, and the collector can not find suffi
cient goods upon which it may be levied,
may take the body OF such person and
commit him to prison, there to remain until
he pays the tax and charges of commit
ment and imprisonment OF is discharged by
order of law.


The only way such a tax resster can es-
cape this penalty is by applying to take the
poor debtors oath as it is called And if
lis application is traversed by an appear
ance against him the burden of proof is
generally thrown on him to show that he is
unable to pay the debt. If he succeeds he
is discharged, and owing no taxes ceases to
be a tax resister. There is another provi.
sion which might please our tax ressters.


SEC. 16 If such person is discharged,
the collector shall be liable to pay the tax
with the charges of imprisonment, unless
he arrested and committed the party with.
in one year after the tax was committed to
him to collect, or un.ess he is exonerXted
therefrom by the city, town or parish to
which the tax is due.


In addition to this, the collector may fol-
low the person who removes without pay
ing his taxes, and proceed as in section
thirteen. He may call on any one to assist
him in the arrest, and the penalty for re-
fusal is fine of $40. These laws are
quoted from the general statutes of 1860
They are not new, but were Incorporated in
the Revised Statutes of 1886.


The provisions are entirely those of the
Legislature, and the city of Boston has
considered them sufficient and salutary for
the ordinances contain no enactments re-.
latlng to them. But suppose the Legisla-
ture of Louisiana should pass such laws,
and the tax collectors, assessors and sheriff
and deputies attempt to enforce them!
What would the Property Holders Union
do about it!