Page:Federal Reporter, 1st Series, Volume 5.djvu/875

GARRETT V. CITY OF MEMPHI8. 868 �But entertainîng the opinion that these acts, iû so far as they Bought to divest the jurisdiction of this court regularly ao- quired before thjeir passage, were in confliot ■with the national and state constitutions, I disregarded their behests, and ap- pointed a receiver. �Therefore, these statutes were soon after supplemented by two other enactïnents, — the first entitled "An act to amend an act entitled 'An act toestablish taxing districts in this state^ and to provide the means of local governement for the same ;'" and the other, "An act to collect and dispose of the taxes assessed for municipal corporations in this state, whose char- ters have beeu repealed, or whioh may surrender their char- ters, and to provide for the compromise and making settlement of the debts of such extinet municipal corporations respect- ively." The former contained many details, in sômeparticu- lars modifying, and in other respects enlarging, the corporate powers of said taxing district, not material to the present discussion, while the latter authorized and commanded the governement to appoint a "receiver and back-tax collectoï," to "collect ail taxes imposed by said extinet municipalities up to the time of the repeal of their charters." It was made the duty of such receiver and back-tax collector, wheu ap- pointed, "to take possession of ail books, papers, and docu- ments pertaining to the àssessment and collection of taxes" embraced in the act, and to acoept payment in the valid debts of such municipalities, with accrued interest, at the following rates : Bonds known as compromise or f unded bonds, at par, and ail other bonds, scrip, certificates of indebtedness, past- due coupons, ledger balances, etc., atone-half their fuU value, and judgments at 55 cents on the dollar; but forbidding said receiver from coercing payment of more than 20 per cent, of the taxes due in any one year. �The act contained other provisions which need not be recited. Under this act the governor appointed Minor Mer- riwether receiver and back-tax collector for Memphis. He aecepted, entered on the duties imposed on him, and, in his officiai capacity, became a party to this suit. His appear- ance as a party introduced new complications and brought ����