Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1864-01-12
RALEIGH, Jan. 9Th, 1864.

RALEIGH, Jan. 9th, 1864.
His Escellency, q B. Hdnce:- ..
RI have received your letter of the Esd De-
cember last asking my opinion whether the property
under the management of the Literary Board can
be taxed by the Confederate Congress- and also the
letter Of DR.. W. j. Hawkins, PresL of the Raleigh
CASTOR Railroad Company, addressed to you and
by you referred to me- inquirng whether the States
interest in the Raleigh & CASTOR Railroad Company
is taxed by the Confederate Revenue law of April a.
1863 ..... ...-
IN rendering my opinion II will not be necessary
to discuss the pOSr Of the Confederate Congress to
tax the property of the State, because am decided
in my opinion that such power, u &c szists, was
not intended to be exercised and as the words used
may have full scope and meaning and arc altogether
proper to embrace all other and unquet+ioned sub
jects of taxation conclude that if it had been the
purpose of the Congress to embrace the property OF
the State it would have used language not to be
misunderstood
The only terms in the act under which such
purpose can be argued are "persons and "cor-
porations" The State is not y deScribe ed under the
term "persoc" and although q great corporatlon
is never intended under the term corporation" y
If the State is embraced under either OF the terms,
then the State House is taxable and al its offices
must pay income taX-all its hospitals, Its Uui-
versity, colleges academies and coumon school
houses. 1t is true that by section 10, the income
of hospitals asylums churches schools and colleges
is exempt from taxation. This provision was ne
cessary to exempt private property d this character
and not such as belonged to the State, In addition,
if such q construction is to be given, the Treasurer
must render a schedule of the public moneys on
hand on the 1st of July. All its stores OF puolic
provisions on hand and more than enough to serve
for the residue of the current year also taxable
All its cotton, its sterling exchange, &c, &c. 1t
cannot for moment be supposed thai If the Con-
greSs had really designed to tax all these subjects
Of State property it would have left its purpose so
darkiv expressed. perussl of the act will satisfy
US that State rs not embraced and that the mere
fact that the act is silent to the person who shall
render the list and imposes penalty ON such tax
PAYERS as shall not conform to the provisions of tho
act are sufficient to make ridiculous contrary
construction. -.
/ 1t probably may be supposed by some that the
fact that the property of the Literary fu vested
in corporation may subject il under that name to
the revenue law. But it must be borne in mind
that the corporation styled " the President and Di-
-ectors of the Literary Fund OF North Carolina Is
mere State Agency to manage certain ST. sfunds, and
ia M the character as if the manager had been
the T-oo,,ure or the Governor, or Q separate and
distinct Office, of the State, and was removable at
the pleasure of the T. 9S'or; ro..o..t:o oo,,
As to Banking and Rs,. -'a oo,t.;n Oort;on ;S The
posed of stocks, whereof .h., nth no the
property OF the State it is true ~. The charter
manager is not, unless so provided 10 has on.
removable by the State, because the State r,rs
tered into contract with individual stockholu>
In respect to the mode of management and must
aofde by the contract. But the property thus man
aged is as completely the property of the sovereign
state as If the entire corporation were irs sole prop
erty, as the Bank Of the State Of So nth Carolina
and certain Railroads in Georgia. an of opinion,
therefore, that neither the State profits, nor any
other property of the State in whatever form may
appear, whether managed by creatures of its own
appointment or by the agency Of corporations
whereof the State is sole or joint owner, taxhee
unde: the act of Congress.
+.- SION H. ROGERS.
Attorney General