The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1864-01-19
OPINION OF THE ATTORNEY GEN
ERAL

OPIN1ON OF The ATTORNEY GEN
ERAL.
We copy from the Raleigh Standard the follow.
ing opinion of Attorney General Rogers, concern
ing the taxation of State property by the Confed-
crate government 1t will be seen that this power
is denied by the opinion:
RALEIGH, jan 9th, 1854.
HIS Ercellency, Z.sB. Vance:
SIR Il have received your letter of the 23d
December last, asking my opinion whether the
property under the management of the Literary
B. lard can be taxed by the Confederate Congress,
and also the letter of DR.. w, j. Hawkins, Prest
of the Raleigh & CASTOR Railroad Company, ad-
dressed to you and by you referred to me, inquir-
ing whether the States interest. In the Raleigh 4
CASTOR Railroad Company is taxed by the Confed-
crate Revenue law of April "a, 1868.
In rendering my opinion it will not be necessa-
ry 10 discuss the pocer of the Confederate Congress
TO tax the property of the State, because am de-
cided in my opinion that such power, If 1t erists,
was not intended to be exercised; and as the words
used may have full scope and meaning and>are al
together proper to embrace all other and unques-
toned subjects OF taxation, conclude that if it
had been the purpose of the Congress to embrace
the property of the State, it would have used Ian
guage not to be misunderstood.
The only terms in the act under which such a
purpose can be argued, are "persons" and "corpo-
ratisns." The State is not ftly described under
the term "person," and although great corpora
ton, is never intended under the term Corpora
tion.' If the State is embraced under either Of
the terms, then the State House is taxable, and all
its Offices must pay an income tax-all its hospit-
ais its University, colleges, academies and common
school houses. 1t is true that by section 16, the
income of hospitals asylums churches, schools and
colleges is exempt from taxation. This provision
was necessary to exempt private property of this
character, and not such as belonged to the State
In addition, if such construction is to be given,
the Treasurer must render schedule of the public
moneys on hand on the 1st of July. All its stores
of public provisions on hand and more than enough
to serve for the residue Of the current year are
also taxable All its cotton, its sterling exchange,
&C., &c. 1t cannot for a moment be supposed that
if the Congress had really designed to tax all these
subjects of State property, it would have left its
purpose so darkly expressed. perusal of the
will satisfy that State is not embraced; and
that the fact that the act is silent to the
person who shall render the list, and imposes a
penalty on such tax payers shall not conform to
the provisions of the act, are sufficient to make
ridiculous contrary construction.
/ 1t probably may be supposed by some that the
fact the propenanof the Literary fund is vested in
a corporatsessy may subject it under that name to
the revenue law But it must be borne in mind
that the corporation styled ''the President aud
Directors of the Literary Fund of North Carolina,
is State Agency to manage certain State
funds and is of the character as if the man.
ager had been the Treasurer the Governor, a
separate and distinct officer of the State, and was
removable at the pleasure of the creator.
AS to Banking and Railroad Corporations, COM
posed Of stocks, whereof certain portion is the
property of the State, it is true that with the
manager is not, unless provided in the charter
removable by the State, because the State has en-
tered into contract with individual stockholders
in respect to the mode of management and must
abide by the contract. But the property thus
managed is as completely the property of the SOW
ereign State if the entire corporation were its
sole property, as the Bank of the State of South
Carolina and certain Railroads in Georgia. 1 am
of opinion therefore, that neither the State profits,
any other property of the State in whatever
form it may appear, whether managed by creatures
of its own appointment or by the agency of cor
poratons whereof the State is sole joint owner,
are taxable under the act of Congress.
SION II. ROGERS,
Attorney General.
Next week will publish the Attorney Generals