Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1859-03-05
The Revenue Law.

Looking to the Hath section of the Revenue Law
Of the late session. stated in our last that the
taxes to be paid to the Sheris during the ensuing
summer, and to be by them returned to the Comp
roer and paid to the Treasurer by the LIST of Oc-
ober 1852 are those which were given in last year;
and that the taxes imposed by the present Revenue
Law will be given in this year and paid next We
would have been entirely accurate in our statement
if we had said that the property listed or giren in
last year will be taxed in accordance with the pro-
visions of the present Revenue Law,-that is, the
Clerks will out and foot up their lists under the
present instead of under the former law, and &C.
count accordingly. That is, upon lands and polls
given in last year. the tax will be twenty cents for
the former and eighty cents for the latter instead of
fifteen and fifty, as under the old law.
The custom has been since 1856, for the Clerks
to conform to the new law. The taxes were raised
in 1854 and in 1856, as they were raised at the
cent session in 1858. In 1856 and 1857, as we are
informed, the taxes were raised the property al
ready listed or given in; and it was no doubt the
intention of the last Legislature that the same
should be pursued in 1859. If not, wherefore the
resolution directing the Revenue Law to be printed
and sent las soon as possible" to the Clerks, Sher
ifs, and takers of the tax-lists?
The 114th section to which we have referred is
calculated to cloud somewhat the intention of the
Assembly, We republish it, as follows:
"Sec. ia. All laws imposing taxes the subjects
Of which are revised in this act, or imposing taxes
upon Subjects other than those revised in this act
are hereby repealed: Prorided, That this repeal
shall not be construed to extend to the provisions of
any law so far as they relate to the taxes listed or
which ought to have been listed which may be
due for the year 1858, or for any year previous
thereto"
If the above prociso had said "this repeal shall
law so far as they relate to the" property LISTED
it would have expressed precisely what the framer
Of the section meant; his intention being, pre-
sumo, to keep the old law in force to just such an
extent as would render valid the listing in 1858,
and to enable the Sherfs to collect such taxes as
might he due
The present law 9th section) provides that the
Clerks, on or before the first day Of June next,
shall make their returns to the Comptroller; and
the 5lst section provides that the Sheriffs "shall
forthwith proceed to collect" Certainly, therefore
the sherfs will collect property which was lis:
ed last year; for will be called on to list un
der the new law until July. There is one difficu!
y, however, in the way, and that is in relation tc
property now taxed ad calorem, which under thu
Old law was taxed specifically. Watches &C. wer'
taxed specifically under the old law. They wcr,
gwen in last July. Who is to determine thei
Value under the new law? The tax on them, there
iore must be necessarily specific and it will thus b
collected and returned this year. In 1859 and il
1860, however, they will be given in and taxed &C
cording to their value unless the Legislature Q
is6o should change the. law and determine other
Wise as to 1860 - ..- -...