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The Board of Aldermen of the town send a delegation to the home of Miss Emily Grierson because they want her to pay taxes. She does not pay any taxes on her home and property and they think that she should.
In a previous generation (in 1894), the mayor of the town had said that Miss Emily would not need to pay any taxes. But later, when a new generation came into power, they thought that this was not how things should be and they sent the delegation to ask her to pay (since she had ignored letters).
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