Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1840-10-22
Oninion for Tic ErecMiirc.

S. 5. BANTER.
Oyinion for tie ErecHiee
lac act passed TO provide for the appointment Of
Electors OF President OF the United States, enacts that
Tie persons qualified to for members Of the Gene
NJ Assembly Of this Commonwealth shall! assemble at
tier court houses and other places Of election and
vs., tor Electors.
Tie h section of the third article of the Consitu-
ton plrScbcs the qualifications Of for members
ii the General Assembly. After prescribing the inter
nrral estate which will qualify citizen to vote, It
proceeds the following words "And every such citi-
I'm who, for twelve months next preceding has been
l1g>a-keercr and head Of family within the county
ry borough election district where he may offer to
vote, aud shall have been assessed with part OF the
revenue Of the Commonwealth within the preceding
ttar and actually paid the same, and other persons,
,9 he qualified 10 vote for members of the General As
seuhIr III the county, Nc, &c.
\ question whether tho preceding year, IN THIS clause
Of the Constitution, the fiscal or calendar year, has
arisen, and my opinion has been asked by the Execu7
.r that question. The 10Th section OF the act re-
G.n.mg INTO the acts regulating the duties OF the
AaG.lor and Treasurer, Sec I'd Revised Code, page A.
provides HAT the fiscal year for this Commonwealth
.,4, commence the lst of Oct. in every year. and
terminate the 50th Of September next ensuing Ii
tie pEeCc ding wear in the Constitution means the fiscal
as preceding the election, then, the fiscal year pre-
c.dug the Presidential election terminated Oh the 10th
o September, the persons entitled 10 vote are those
WHO were assessed WITH and have pad the taxes I'M
~ the act passed NlSTcn lSlH, l@iu II
,0dar meant, then those persons who were as.
ssuG will! aud have paid the imposed by the act
passed line ith OF April, l-a, the persons entitled
10 y.le.
T..r question under consideration rarely arise,
because the elections usually held IN some month
-, The calendar year. occurring before the end OF the
sual year, and Of the preceding calendar and
] are, for al practical purposes in the election,
the same year.
It. however, arose in the first election under the new
az Lsll Tp thar
q: the month of October $50. The fiscal year had
terminated on the 30th Of September, 1880. The As
in,Ir met in December, 1880. The seat OF Joseph ,.
llln>Drough who returned OF the Delegates
o; The county Of Culpcper, contested by j. e. ib
son In scIutnzing the polls, it appeared that three
persons had voted as house keepers and heads Of ami
les vino had been assessed WITH and paid part OF the re-
Of go but had not hpen assessed with, or pad
any part OF the revenue Of lS29. The II OF Delegates
LcG that these persons had not the right to vote wo
c'r had voted house keepers and heads oil
families. who had been assessed with and paid part OF
tile OF l>2 but had not been assessed with or
rga any part Of the revenue OF $50. The House OF
Delegates decided that these two persons had the right
vote. This decision is in point, is entitled 10 great
s.,psct and think ought to be followed, unless 1t
Clearly appears to be erroneous.
think the decision is right. | think It probable IN
-ua- this article of the Constitution, the Convention
Dbl look the fiscal year means OF settling its
Construction The fiscal is artificial arrange
IDcu made bv statute 10 reduce TO system the accounts
o. The receiving and discussing officers OF the Govern
meut II has never, tar as | am informed, been
U.rd for any other purpose The time Gifts commence,
and termination is probably unknown to most OF
tie citizens of the Commonwealth, and Is liable 10 be
changed by the Assembly at lis pleasure The ca
.,utr wear is well known division of time OF per-
character, recognized by all our laws and en-
trrug all the contracts and business OF life When
tie word ssYear used any OF our laws either sta
torv or consltutiona the calendar year occurs
tot tho ,5rd,u he timp Intended IL a well settled
su of interpretations "hat words to be understood
IN heir usual and most known signItcatIon-not so
much regarding the proprety OF grammar as their &C.
neral and popular use This rule, applied to the article
d the Constitution would lead to interpret the word
rear the Gale ndar year, unless there be some
ding in the context which denotes that the fiscal year
was intended do not think the fact that the voter IS
qualified hy assessment and payment OF The revenue, can
Denote the fiscal as the year intended Inc assessment IS
made under The laws imposing taxes and in those laws,
tu, SLIGHT regard is paid to the fiscal year The IN
unduc.ory clause of the law of lSI0, is as follows
"c enGctcd, That the taxes for the year $40, shall
lie as follows: on lands &c, &c This is the intro
tHctpry clause in all our laws imposing taxes the only
variation being in the number OF the year.
Now the year lo40 has definite and settled mean
ny VIZ the calendar year $40. Can it in this law mean
Tie fiscal year: There is such fiscal year. There
J, fiscal year commencing Oct Isl, 1899, and ending
The ' Of September, lSIO, composed OF parts OF each
calendar wear Such year could not with propriety
be called the wear 1910 1.-THE fiscal year intend
q" tie Assembly would have described it the year
ending Sept Both, $40 In respect I" the taxes ON IT.
ccNcps the iscaycar is more clearly dsregardcd The
t2I III merchants Licences IS paid tor year, commence
ING N May and ending in May ensuing thus varying
entirely from the fiscal year Sotls with other licences
ia" fiscal year is regarded in the laws which provide
o' keeping and settling the accounts of collecting and
dsanrsng officers and far as can find, its whole
"'ral!"n is those accounts. think the fact lhat
assessment and payment Of the revenue IS part OF the
Qualification Of voters does prove that the Conven-
lion intended the year mentioned to be the fiscal year
and a this is the only thing in the CONTEXT, winch
N'u. the inference that the fiscal year was m
'"nd"d, that construction must be rejected concud"
]a The calendar year is the year intended by the Con-
s'nl:on
S. s. BANTER,
Attorney General.
FOR TIE ENQUIRER.