The Massachusetts spy. [volume] (Worcester [Mass.]) 1831-1858, 1832-05-16

out of other public fund. Such persons
therefore do, in effect, Contribute their share to
the public charges though they do it by their
vices, instead of money rate.
In the tax acts, containing the clause, rected in
the orier of the Hon. Senate, the act first pro-
vldes. tor the absolute exemption of ministers of
the gospel, the president and professors of coleg-
es, and Others specially enumerated, and then. in
the same section, proceeds to vest discretionary
authority In the assessors. 30 exempt those who
through age, lntrmlty or poverty may be unable to
contribute. Thus the act makes strong and mark
ed dItInction between the two classes of persons
The same conclusion results from the constitu-
tlonal article IN question, which puts those who
are exempted by law exactly upon the same foot
ing with those who actually pay taxes in r. gard to
the privilege Of voting. We think this provision
manliestly had reference 20 the old and uniform
practice OF exemptlng these classes of public SER
wants from taxation, upon the grounds above stat
ed, that these were the persons designated BY the
description Citizens exempted by law from taxa
ton" and that it can BY no reasonable construc-
ton, extend to those who, at the discretion of the
assessors, may be exempted on account of poverty
or inaoility
g. The remaining inquiry is, whether persons
thus liable to be assessed, though in fact exempt
co. oy the assessors, are entitled to the privileges
of voters.
We are of opinion, that when such exemption
mas extended TO two years they are not. e
think it the plain intent of this clause of the
amendment of the Constitution, to give practical
force and effect to the maxim, that taxaiion and
representation should go together and to secure
the right of electing those, who TO administer
the government, to those who in fact contribute
To Its support 1t confines the power therefore in
terms, TO those who shall have paid some tax as
sessed within short period receding the cleo
ton, and for the sake of exactness fixes this period
TO two years If the reore the persons in question
nave bien exempted for two entire wears. either
oy being omitted IN the assessment, or by the
abatement of the tax, by the assessors such per-
sons excluded. BY the plain terms and manifest
intent OF the Constitution But if such e1emp.
ton has not extended to two years and if the per-
sons 10 question have paid any tax assessed within
| two years, although exempted the last year such
! persons have right TO vote. coming within the
terms OF the Constitution, and not being excepted
as paupers
! 1t may be objected to his construction. that
| consistently with it, aged and poor persons NAV
be arbitrarily excluded from the right Of voting by
the assessors, by the omission or abatement of
their taxes.
But we think the tax act will not Justly admit
| o! TINS construction. 1t must be considered that
the liability to taxation and the political privilege
oil voting, consequent thereon, are established bv
different acts, at distant periods and having dis
tnct objects in view. Each must be construed by
itself. The purpose Of the tax act is revenue il
is TO lay burtheu and charge upon the persons
and property of the people to provide funds for
puolc OBJECTS. The privilege of voting, conse-
quent thereon, is incidental and collateral estab.
llshed by distinct constitutional provision aud is
not 10 be regarded as one of the purposed and de-
signed effects of the act Such effect therefore
cannot be much regarded in is construction. The
direct object OF the act being to raise a revenue,
by laying tax and burthen upon the people an
exemption from such burthen must be regarded as
benefit conferred on those entitled to it. 1t is a
general rule of law, that what is intended for one
benefit, he may claim waive, at his election.
and this rule applies with increased force when
other and incidental consequences important to
himself depend upon such election So when a
grant or bequest is made to one. being apparently
for his benefit, he may accept or waiye il this
right is OF the higher importance, where such
grant or bequest is made upon trust attended
with responsibility, or upon other onerous cOndi-
tions. 80 we think the exemption IN question
was intended as benefit to those who By reason
OF age, lntrInity, or poverty, are unable to con-
tribute, and one which, if they so elect, thew NAV
waive and in such case, it would not be in the
power oil the assessors to omit them in the assess
ment or abate their taxes against their consent.
with view either to aec, their elective franchise
or for any other purpose. The language of the act
is, that the assessors may exempt; which implies,
we think, that it is to be done, with their consent
express or implied. 1t rs true, that the word
Ray," is sometimes construed as imperative and
equivalent to SHALL" but it is only where the
context and general purpose OF the act or instru
ment maniiesty require it. Here we think the
context aad general objects of the act REQUIRE a
different construction, and imply, that the word
may" was used in its ordinary sense as permis-
site, granting power to the assessors to allow the
exemption, at the election of those untitled to the
benefit of it.
On the whole, our opinion is, that the persons
in question are not excluded from the right of vot.
ing pdupers that they are not entitled to vote.
without paving axes, as citizens exempted by la,r
from taxation a;d that if they have actually paid
no tax, assessed within two wears next nrecedno
such election, though such non.payment was occa.
stoned by an exemption abatement under the
discretionary aui hnrty of the assessors such Is
sons are not entitled to vote; but if they have in
fact paid any tax assessed within two years previ.
Gus, that they ehtited to vote in any election
for Governor Lieutenant Governor Senators. and
Representatives. LEMuEL SHAW
SAMUEL PUTNAM
! Feb. Il, 1882. S s. WILDE