The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1866-05-29
THE REVENUE.


Treasurer, to which we have heretofore referred
1t covers some important points, to which we
need not direct the attention of the people, as
everything connected with the subject OF taxa
ton, now days, is read with avidity
j .-. STATE OF North CAROLINA,
Treasury Department, Raleigh, May TO- 1866 J
H. W King, Esq, Chairman Lenoir County
Court, kinston, ~. &.
I DEAR SIR Yours of the 18th to the At
torbey General is referred to me for answer, un-
der the understanding that all questions rela-
ting to the Revenue shall be submitted first to
this Department. The following opinion meets
with the concurrence Of the Attorney General:
You desire the proper construction of the act
of 1S6O-'6l, End Extra Session, Chap 5, page
8, as amended by the act of 1862 '63, chap Is,
page 25, regulating the duty of the County
Court in laying taxes for county and school
! purposes.
There can be no question, think that these
acts in force, they being certainly "consist-
ent with the Constitution of the State and the
United States" and "compatible with allegi-
ance of the citizens of this State to the United
States" and therefore made valid by the ord-
nance of the Convention "declaring what laws
and ordinances in force," page Sc
You desire to know ahether the County
Court must tax articles mentioned in schedules
i and G, Of the Revised Code and ii so, bow
the tax is to be laid.
After careful consideration, l am of opinion
that the power Of the County Court is confined
to the subj jects of taxation embraced in schedule
A, to listed taxables
The act Of 1861, as amended BY that of
1923, is as follows: 'The Justices of the
several County Courts at the first Court, which
| ball "a IL 4 r
! every year, shall for county and school purposes
lay tax all such subjects of taxation within
the county rs may be taxed by the revenue
laws then in force, and in the same manner for
raising revenue for State purposes Provided
That the tax imposed by the County Courts, for
county purposes, shall be in the relative
proportion as for State purposes, upon the one
hundred doll1rs valuation for everything, where
the tax is laid for State purposes according to
valuation, and upon all subjects specially taxed,
the tax shall be in proportion to that which is
levied for State purposes"
The General Assembly has always been care
full as to the extent OF power of taxation con-
ferred on the County Courts.
1t was at ono time gravely questioned wheth
er this branch of sovereignty, the levying con
tributons from citizens, could under the Con.
! stitution be delegated by the Legislature, ard
resort to the supreme judicial tribunal was
cessary to settle the controversy For long
time limit fixed to the discretion of the
Court. For years preceding the passage of
the present law, their power Of taxation was
confined to land and polls.
Certain taxes are on subjects, required to be
given in oath to the lst-taker others are paid
directly to the sheriff, others to the clerk Of the
county court, others to the Public Treasurer
From the former source has always been de-
rived the bulk of the public revenue, and from
the foundation OF the government until 1861
the jurisdiction of the county court was restrc-
ted to two more items of that class The
other taxes haze always been and are now Of
minor importance. These listed subjects are
enumerated in what is known as .sschedule A."
of the Revenue act, while the other taxes are
designated in ''schedulc b. and "scbedule C !"
| TO secure the collection Of the taxes from
listed subjects or those in schedule A, rules
and regulations have ever been prescribed,
adapted as we'll for the State as the county rev.
enue. Other regulations for the guidance Of
the sheriff other officers are laid down to en-
force the payment Of public dues under sche-
dulles B and G, but these rules are not appropri-
ate to the collection of county revenue from
! these sources
Prior to 1861, the County taxes were always
| inn posed on the lists as returned by the list-ta
kers. The Court, knowing the quantum of
money to be raised and, from the lists, the num-
Der and value of taxables under thei~ control,
easily fixed the rate of assessment, without on
the one hand raising insufficient sum, or ON the
other depressing the people by exorbtant levies.
! The Convention of 1861 amended the Con-
stitution, SO as to make slaves taxable as prop
erty, whereupon revenue law passed,
framed on the ad voiOrem priueiple Money
! at interest, household and kitchen furniture,
! land, slaves, aud other articles were assessed at
an uniform rate according to value, leaving 9th.
er articles regarded sunptuary to be especial
. ly taxed as had always been customary.
Under such a revenue act there seemed to be
DO danger In committing all these subjects TO
the discretion of the County Court provided
discrimination against particular interests Was
prohibited Accordingly, at the same session a
law was passed, giving this power, and COM
mauding uniformity in the levies.
/ While. however, the Jurisdiction of the Court
was extended, tie taxes collectab!e by the Sber-
7 ifs and Clerks were not only not lowered, but,
in some cases. raised If the Assembly had
intended to subject these to COuoty charges,
the State charge would have been so apportioned
as to enable them to bear the double bdrden-
Without such arportionment, many men OF
honest calIings would be forced to abandon those
calngs.
The taxes in schedules B aud G are usually
the price of license to persons exercising par,
ticular callings. For many years the GENERA
! Assembly affixed certain amounts as reasonable
for each calling Il is impossible to believe
that body would have allowed these amounts to
be suddenly doubled or trebled, without some
explicit anuunciation of the change of policy
and adaptation of the revenue machinery te
meet the change