Why does Miss Emily not pay taxes?

In 1894, the mayor, Colonel Sartoris, remitted her taxes after the death of her father. When the next generation came into office, the Board of Alderman had a meeting to decide how to collect taxes from Miss Emily, who was in the habit of not paying them. A "deputation" went to her house and waited in the dusty parlor until Miss Emily entered. She repeats that Colonel Sartoris has told her she has no taxes in Jefferson, though the Colonel had been dead for almost a decade.

Her voice was dry and cold. "I have no taxes in Jefferson. Colonel Sartoris explained it to me. Perhaps one of you can gain access to the city records and satisfy yourselves."
"But we have. We are the city authorities, Miss Emily. Didn't you get a notice from the sheriff, signed by him?"
"I received a paper, yes," Miss Emily said. "Perhaps he considers himself the sheriff . . . I have no taxes in Jefferson."
"But there is nothing on the books to show that, you see We must go by the--"
"See Colonel Sartoris. I have no taxes in Jefferson."
"But, Miss Emily--"
"See Colonel Sartoris." (Colonel Sartoris had been dead almost ten years.) "I have no taxes in Jefferson. Tobe!" The Negro appeared. "Show these gentlemen out."