The semi-weekly mountain Democrat., 1860-10-31
KIrkpatrIeh's Revenue BilI.

KirkpatrIek's Revenue Bill.
This bill is misunderstood By some, and
misrcprcsented by others. 1t provides
for the reduction OF the Poll tax from
three to two dollars. The Law was passed
on the 3Oth Of last April, consequently it
would have gone into effect the first day
of July, under the general law, which
provides that "a!i laws shall go into effect
sixty days after their pnssrge." But the
repeating clause is so indefinite, so liable
to miscOnstruction, that the question was
raised whether that portion relating to the
Poll-tax went into effect before the first
of August or not, from the fact that
three dollar Poll tax Rad been collected
from thrce-fourths Of the tax payers OF
the county. If it did, the law is unjust If
not unconstitutional. Thrcc.fourths Of
the tax payers of the county, prior to that
period, had paid three dollars for a Poll
tax, one.fourth would have been charged
after that period, but two dollars The
Constitution says that all taxation shall
be equal.
Keeping in view this fact, 0,ir county
Assessor, on the first Of July, consulted
the Controller of State as to whether he
should continue the sale Of three dollar
Poll tax receipts until the first Of August.
The Controller consulted the Attorney
General, who gave it as his opinion that
the law could not constitutionally take
effect until the first Of August, from the
fact that the repeating clause Of the bill
emphatically provides "that the laws
heretofore existing may be enforced in
those cases only where the provisions Of
this Act are inapplicaole." In this par
ticular instance it it is clearly " "inapp!ica-
ble," for the reason that taxation would
be uncqual-one portion Of our citizens,
and that much the larger, paying three
dollars for a Poll tax receipts, another
portion but two for the same year. la
king this view Of the case, as also acting
by instructions from the Attorney Cen
crai, the Controller instructrT the Asses.
sor Of this county as well as the Asses.
sors Of every other county in the State,
to continue the sale Of three dollar Poll
tax receipts until the first of August,
when they would be legal under the new
law. II any one is at fault and amcnable
to censurc, it is the Controller and not the
Assessor or any Of his deputies, for they
have acted strictly in accordance with his
instructions. Had they violated his in
structtonS, he w0utt hoif them response.
bic. II was the duty Of the members oi
the Legislature to so amend the bill aS t0
make it perfectly clear and free from mis-
construction. Mr.. Conness could have
easily done 50 had he taken the trouble.
! lie knew that the bill was careleSslv
drawn, that it needed amendments to re-.
lieve it from ambiguity, yet he offered
none. At this late day he discover, tha,
the law is defective, and wishes to throw
the responsibility Of his own cnrclcs>nc>s
or inattention on the shoulders Of limo,
cent parties, who merely execute the
law as directed by those in authority. An
officer who strictly discharges his duty in
accordance with law and the Instructions
of his superiorS deserves praise, not cen
sure, and this Mr. Bowe has done. lie
has been grossly misrcprcScnIci by MIR.
Conncss, whether innoccntly or designed.
ly, we leave others to judge.