Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1866-05-24
STATE OF NORTH CAROLINA, }
TREASURY DEPARTMENT, ;
Raleigh, May Is, 1866.

| STATE OF NORTH CAROLINA,
TREASURY DEPARTMENT,
Raleigh, May Is, 1866. J
R. w. KING, Esq,
Chairman Lenoir County Court, Kinston N. C.
DEAR SIR Yours of the 10Th to the attorney
General is referred to me for answer, under the
understanding that all questions relating to the
Revenue shall be submitted first to this Depart
ment. The following opinion meets with the con-
currence of the Attorney General:
You desire the proper construction Of the act of
1S60-'61, End Extra Session, Chap. 5, page s, as
amended by the act of 1923, 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 consistent
with the Constitution of the State and the United
States" and compatible with allegiance of the
citizens of this State to the United States, and
therefore made valid by the ordinance of the Con-
vention 60 declaring what laws and ordinances
in force, page Sc.
| You desire to know whether the County Court
must tax articles mentioned in schedules and G,
of the Revised Code, and if so, how the tax is
to be laid,
After careful consideration am of opinion that
the power of the County Court is confined to the
subjects of taxation embraced in schedule A, c.
to listed taxables.
The act of 1861, as amended by that of 1923,
is as follows "The Justices of the several Coun-
ty Courts at the first Court, which shall happen af
ter the first day of January in every year. shall for
al
subjects of taxation within the county as may be
taxed by the revenue laws then in force and in
the same for raising revenue for State pur-
poses Prorided, That the tax imposed by the
County Courts for county purposes, shall be in
the same relative proportion for State purposes,
upon the one hundred dollars valuation for every
thing, where the tax is laid for State purposes &C
cording to valuation, and upon all subjects special
ly taxed, the tax shall be in proportion to that
which is levied for State purposes"
The General Assembly has always been careful
as to the extent of power of taxation conferred on
the County Courts
| 1t was at one time gravely questioned whether
this branch of sovereignty the levying contribu-
tons from citizens, could under the Constitution
be delegated by the Legislature and resort to
the supreme judicial tribunal necessary to set
tie the CONTROVERSY: For long time limit was
| fixed to the discretion of the Courts. Fer 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 on oath to the list taker others 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 derived
the bulk of the public revenue, and from the foun
dation of the government until 1861 the Jurlsdlc-
ton of the county court restricted to two or
more items of that class. The other taxes have
always been and are now of minor importanc E.
| These listed subjects enumerated in what is
known as schedule OF the Revenue act, while
the other taxes are designated in L" schedule B, -
and " schedule c."
To secure the collection of the taxes from listed
subjects or those in schedule A, rules and regula
tons have ever been prescribed, adapted as well
for the State as the county revenue. Other regu-
i, Ions for the guidance of the Sheriff or other
la az are laid down to enforce the payment OF
o11c 1, under schedules and G, but these
puollc oue" appropriate to the collection of coun-
rules are notat 1ese sources
" revenue from u, county taxes were always i'm
Prior to 1861, the med by the list takers
posed on the lists ret.- ,tum of money to be
The court, knowing the qua number and value
raised, and, from the lists, the >esily fixed the
OF taxables under their control, t. q hand rails
rate OF assessment, without the on, pressing
ing an insufficient sum, or on the other op,
the people by exorbitant levies. ~
The Convention of 1861 amended the Consti1
ton, so as to make slaves taxable as property, /
whereupon revenue law was passed, framed on
the ad ralorem principle. Money at interest,"
household and kitchen furniture, land slaves, and
other articles were assessed at uniform rate &C
cording to value, leaving other articles regarded
as sumptuary to be especially taxed as had always
been customary.
Under such revenue act there seemed to be no
danger in committing all these subjects to the
discretion of the County Court, provided discrim-
ination against particular interests was prohibited
at the same session law was passed
giving this power and commanding uniformity in
the levies.
While, however, the jurisdiction of the Court
was extended, the taxes colectabe by the Sheriffs
and Clerks were not only not lowered, but, in
SOulo CdSoS, IdlSeu Ii Uuo Assembly la0 intended
to subject these to County charges, the State
charge would have been SO apportioned as to ena-
bic them to bear the double burden. Without
such apportionment, many men of honest callings
would be forced to abandon those callings.
The taxes in schedules B and G are usually the
price of license to persons exercising parL,icular
,alings. For many years the General Assembly
affixed certain amounts reason able fo, each
calling It is impossible to believe thu body
would have allowed these amounts to be suddenly
doubled or trebled, without some exploit annun-
,iation of the change of policy and ada taton of
he revenue machinery to meet the change.
This sudden revolution in policy would ageran-
lize some counties at the expense of Others,
Take for example, the tax on express companies.
our per cent. on gross receipts. The counties in
which these companies have offices would derive
arge revenues from them, and, if not driven away
y the exactions they would rails their tariff Of
relghts, thus imposing burdens n their consign-
es residing in adjoining countie $. The banks,
whose stockholders are scattered. throughout the
state, would contribute to swell the revenues of
he counties where their banking houses are loca-
ed.
Again, as said before, tie machinery for raising
axes from listed subiec es was we'll adapted to tie
onectlon o1 Sne cou Aty revenue 1t needed no
mango &c meet TIE requirements of the larger
overs OF the C' UNITY Courts, On the contrary,
ne machinery for collecting the taxes from I'M
steo sup!ec' s could not be used without change
or lnclqn 1g county charges. Such charge aoas
OF "adde The provisions securing the lev1eS