9 Ala. 556 | Ala. | 1846
The enactments on the subject of taxation found in our last Digest, are the unrepcaled parts of distinct statutes, but all having reference to the same matter, they may peoperly be construed together, as parts of the same general system, though enacted at different periods. It is evident enough that many subjects of taxation being entirely within the knowledge of the individual taxed, it is important to require their discovery by the oath of the person made chargeable. Accordingly, we find it is made the duty “ of every person living in this State, who is liable to pay taxes,” to render “a list of his taxable property,” to the assessor, between the 1st days of April and July, in every year. And all persons failing to make return of their taxable property shall be deemed delinquents, and shall pay the assessor fifty cents for having to go to the place of residence of such delinquent for a list of his or her taxables, or the amount of taxes due from such delinquent. [Dig. 563, § 32.] At the time of giving in to the assessor the list of taxable property, the person giving it in is required to swear, that it contains a true statement. [Ib. § 34.] It is also directed, the assessor shall not, in any instance, receive the list of taxable proper- . ty, unless on oath. And for every failure on his ¡Dart to require such oath, it is provided the assessor shall incur a forfeiture of twenty dollars — one half to the person suing, and the other half to the State. The question to bo decided is, whether the defendant, under the circumstances of the case, is liable to this forfeiture. To determine this, we must look to the mischief which the statute intended to prevent. We find the same general authority given to the assessor to administer the oath in the tax laws of 1815 and 1821, but the forfeiture is not given until 1827. The evil then seems to ;have been, that the taxes were eluded, by the assessors not .requiring the necessary oath to be made. It is supposed that :the terms taxable property, do not include a poll tax, and that there is no warrant to require a person to swear he has no taxable property, but only to ycrify the list, when he
Judgment affirmed.