Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1844-10-01

with, or paid any part of the revenue of lS29.-
The House of Delegates decided that these per-
sons had not the right TO vote. Two other per-
sons had voted is honSckcepers and heads of IA
miles, who had been assessed with, and raid part
of the revenue of 1920, but had no, been assessed
with, or paid any part of the revenue Of 1870
The House OF Delegates decided that these two
persons had the right 10 vote. This decision is
in point, is entitled 10 great respect and think
ought TO be followed, unless il clearly appears 10
he erroneous.
| think the decision is right think it proha-
bic in framing this rtice of the Constitution the
Convention did not look 10 the fiscal year as "A
means of settling lis construction. The fiscal
year is an artificial arrangement made lv sla-
tnlc 10 reduce 10 system the accounts of the re-
cciving and discussing officers OF the Govern
mcnt. Ii has never, so far as | am informed,
been used for any other purpose. The time of lis
commencement and termination is probably un-
known 10 most OF the citizens of the Common
wealth, and is liable 10 be changed BY the Assem-
bly,, at lis pleasure. The calendar wear is well
known division OF time. OF a permanent charac-
Ter, recognized by all our laws and entering all
the contracts and business of lie. When the
word year is used in any of our laws either
statutory ar constitutional, The calendar year al
once occurs 10 the mind as the time intended. IL
is well settled rule OF interpretation "ihdt WodS
are To be understood in their usual and most
known signiilcatun-not 81 much regarding the
proprictv OF grammar, Is their general and popu-
lar use" This rule, applied To he article OF the
Constitution, would lead us 10 intcrpre; the word
\ year 10 mean the calendar year unless there he
1 something in The context which denotes that The
| fiscal year was intended do not think the fact,
thai The voter is qualified by assessment, and pay
ment of the rcvcnuc, can denote the fiscal as the
! year intended. The assessment is made under the
] laws imposing taxes; and. in those laws. but
! slight regard is paid 10 the fiscal year The IN
/ ,roduc,orv clause Of the law OF 1910 is as fol
/ lows Be i, enacted That the taxes ior The year
/ 1910 shall be as follows. or lands &c. &c.-
/ This i the Introductory clause in all our laws I'M
posing laxc>-lhe only variation being in the
number Of the year.
Now. the wear 1910, has definite and settled
meaning viz: The calendar year 1910. Can it in
this kaw mean the fiscal year? There is no such
fiscal year. There is fiscal year commencing
/ October lst 1890 ard ending the 5nh OF Septem-
Der. 1910 composed of paris OF each calendar
wear Such year could not with propriely he
called the wear 1910. Ii The fiscal year was in
tended. the Assembly would have described il as
the year cnain. September 3oth, $50 In respect
10 the iaXeS on Licenses. the fiscal wear is mere
clearly dislcsarded. The tax on merchants u
censeS is paid fora year, commencing i'll M%y.
ana cnulll1 III .idN ciSuIs tulS 'di ins tHli.eiN
from the fiscal year. 50 ii is with other licenses.
The fiscal year is regarded in the laws which pro.
vide for keeping and settling he accounts Of col
Letting and discussing officers and, sofa as can
find its whole operation is on those accounts.
think the fact, that assessment and payment oil the
revenue is par, ot the qualification CT voters does
mol prove. that The Convention intended the year
mentioned, 10 he the fiscal year: and as this is
the only thing in the context. which would raise
the inference, tina; The fiscal year was intended
that construction must be rejected. | conclude
that the calendar year is the year intended by the
| Constitution. :. = BANTER.
/ lHornCU General.