Letter from Charles W. Clarke to Mississippi Governor Adelbert Ames; January 3, 1876

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Letter from Charles W. Clarke to Mississippi Governor Adelbert Ames; January 3, 1876

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People

Ames, Adelbert, 1835-1933 Clarke, Charles W.Ferguson, Samuel Wragg, 1834-1917 McCormick, Unknown Percy, Unknown Rhodes, Travis Webber, Unknown Yerger, Unknown

Events

Criminal Procedure Criminal Procedure--Trial Finances Finances--Collecting of accounts Finances--Default Legislation. Mississippi Legislation. Mississippi. An act to provide for the Collection of Revenue improperly withheld from the state and County Treasuries (1875)Political Office--Appointment to office Property Management Taxation Taxation--Mississippi

Organizations

Courts and Judicial Systems Courts and Judicial Systems--Chancery Courts Courts and Judicial Systems--Circuit Courts Mississippi--Executive Department Mississippi--Legislature

Occupations

Auditors Clerks Collection Agents Judges Law Enforcement Law Enforcement--Sheriffs Lawyers Secretaries Tax Collectors Treasurers

Places

Michigan Mississippi--Issaquena County Mississippi--Washington County. Greenville

Page 1

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Greenville Miss Jany 3^d 1876

His Excellency
Gov. Ames

Governor:

Having been appointed by your Excellency as a special Agent for the Counties of Washington and Issaquena under the "Act of the Legislature to provide for the Collection of revenues improperly withheld from the State and County Treasury," approved March 4^th 1875.

I have the honor to report that I took steps atonce to have a thorough examination made into the settlements of the various Tax Collectors & Treasurers of the Counties to which I had been assigned, &c I employed Messrs. Percy & Yerger & Genl. S. W. Ferguson Attys to assist me in making an examination into the settlements made by the former Tax Collector of Washington County where there were supposed to be some irregularaties.

We found great difficulties in arriving at the amount

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of funds collected by him, and the amount, for which he should properly account; from the confusion growing out of the system of redemption of lands, there being no less than four independent officials, from whom the lands could be redeemed; and who were authorized to receive all the taxes due; to wit; The Two Levee Treasurers, the Chancery Clerk & the Auditor; and these officials seldom reporting to each other; what lands had been redeemed.

A party would redeem his land from the state paying all taxes due, and the land would still be held on the books of the Levee Treasurer, as suspended from the payment of taxes; In this way, the lands having the taxes paid on them annually by the owner; were held on the Books of the Liquidating Levee Treasurer as belonging to the ^Levee^ Board, and taxes suspended; and the Tax Collector was getting credit on his final settlement ^with the Auditor^, for these taxes; amounting to nearly half of the annual revenue of the taxes of the County, which the Tax collector was annually collecting, and appropriating ^to his own use^ and no special effort appears to have been made by the Tax Collector to correct this now, well known fraud, upon the state.

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which appears to have been standing for years. From the data obtained from the examination made; and a comparison of the lands upon which the taxes had been paid, ~~and~~ ^with^ the list on file in the Auditors office on which the Tax collector ^had made his settlement.^ I had suits instituted returnable to the April Term of the Circuit Court of Washington County against the Tax Collector individually and as his bond for the varous sums of which he was supposed to be in default for the taxes of 1872 & 1873. The cases were continued at the Aprl' Term of the court the defendants not being ready for trial. After the adjournment of the court an effort was made by us to refer the amount in dispute to accountants to be jointly selected by the parties interested, which failed.

During the summer a proposition of Compromise was made by Capt. Webber the Tax Collector, he paying the sum of Thirteen Thousand Dollars ($13000⁰⁰) in State Warrants and Twenty one Thousand

Dollars in county warrants. In the mean time the individual Tax payer had intervened suits

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and claimed these funds, as belonging to them, and not to the state; and the funds are now on deposit; subject to the decision of the Court, as to whom the funds shall be paid.

The individual Tax payer claiming as their lands appearing in the Books of the Levee Treasurer as belonging to the Levee Board; the Taxes were suspended, and were improperly collected by the Tax collector: and that they have a right to recover the same back: We contending that the funds should be paid into the State and County Treasury; because; the lands were improperly on the Books of the Levee Treasurer; having been redeemed; and all taxes paid; & the owners were in possession of the lands; enjoying the fruits, and profits, thereof; and were liable to contribut for the support of the state government; on all property owned by them, subject to taxation, & they paid the taxes to the state voluntarially; and because the Legislature had no right to suspend the taxes ^on lands^ belonging to the Levee Board. And that the taxes paid on all such lands belong to the state or county Treasury; I am indebted to Messrs Percy & Yerger & Genl Ferguson for their earnest efforts in these investigations

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A settlement is now pending with D^r M^cCormick formerly Tax Collector of Issaquena County now in Michigan; against whom a Judgment has been obtained; his bondsmen being insolvent; should I be allowed, I think a favorable compromise can be made with him; saving the state any funds of which he may be in default. A settlement is ^also^ pending with the former Treasurer of Washington County; and I have made an examination into the collections of fines and forfeitures made by ^Capt Webber^ the former sheriff of the county; and am prepared to institute suit to the next term of the court; if settlement is not made before.

The sickness of the Circuit Judge prevented the holding of the October Term of the Court in Washington County; which has occasioned the delay in these settlements. I would suggest that the law be amended so as to require the Agents to give Bonds; and authorized them if necessary to attach at the suit of the state, without requiring the state to give Bond:

Very Respectfully

Cha^s. W. Clarke

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EXECUTIVE OFFICE,
STATE OF MISSISSIPPI,
Washington County,

From Cha's. W. Clarke
Address Greenville
Dated Jany. 3^d,, 1876
Received ^,, 19, ^,,
Answered ^{,, ,, ,,}

SUBJECT:

Report of transact-ions as Special Ag't. for Collections of Revenue improp-erly withheld from the state.
[gap]

(Inclosures [gap])

ADELBERT AMES,
Governor.

TRAVIS RHODES,
Private Secretary.