The weekly standard. [volume] (Raleigh, N.C.) 1869-18??, 1870-10-19
The Public Taxes,

RS'SASN ~ eAS ohOi1uS vi Luc OIdGc, WE
learn, have refused to settle their taxes with
the Public Treasurer, for the reason that he
stoutly refuses to make any credit as direc.
ted by the General Assembly of each coun.
tvs proportion of the special tax" order.
ed to be refunded to the counties. An ad.
ditional reason for their refusal to settle is,
that he refuses to pay the legitimate county
charges Tor boarding, guarding and deliver
ing convicts according to law. Some OF
these charges have been allowed by the
Auditor, and the Governor has signed the
warrants for their payment and vet the
Public Treasurer refuses to pay or to allow
them in settlement with the Sheriffs.
The Legislature, by resolution, ordered
the State Treasurer to stop paying interest
on the special tas bonds, and afterwards
passed an act authorizing the State Treasu-
rer to use the special tax fund which he
had on hand, for the purpose of running the
State government; and provided in the
same act, that whatever amount was used by
the Treasurer should be replaced out of the
public tao which the Sheriffs are now pay
ing in.
Section two of the act repeating the ap-
preparations made to different railroads in
1863, is as follows:
Sec. 2. The moneys in the State Treasury
which were levied and collected under the
provisions of the acts mentioned in section
one of this act are hereby appropriated to
the use of the State government, and shall
be credited to the counties of the State
upon the tax to be assessed fur the year one
thousand eight hundred and seventy in pro-
portion to the amounts collected from them
respectfully. ..4
Under this clause several Of the Sheriffs
refuse to settle with the Treasurer unless he
will credit their counties with whatever sum
may be due them. Very well. The act di-
recting the Treasurer to use the special tax
money is as follows:
Sec. 1. That the Treasurer of the State is
hereby directed to use one hundred and fifty
thousand dollars of the money now in the
Treasury, collected under acts known as
Especial tax acts" in payment of the Or
binary expenses of the State government
and 20 repay advances heretofore made by
the board of education, and that he be au-
thorized to replace the same out of the first
moneys which may come into the Treasury
by way of dividends of corporations or of
takes heretofore or hereafter to be levied.
1t is the duty of the Sheriffs to settle
with the Treasurer and pay over the money
in their hands. When they settle the Treas
urer will replace the amount of special tax
which has been used out OF the money which
the Sherifs pay in under the head of "pub-
lie tax" When this has been done, the
same amount of special tax money will be
in the Treasury as if none had ever been
paid out.
Our readers will observe that the two acts
of Assembly conflict. One directs that
the special tax fund shall be credited to
the counties; the other orders the Treasurer
to replace the money used out of the public
tax which the Sheriffs are now paying in.
1t seems to us that it is the imperative duty
of the Sherifs to settle, and it is no less the
HN
duty of the Treasurer to replace the money
used. Why Because there is suit before
the Supreme Court involving the validity of
the special tax bonds. If the Court decides
that the bonds are Constitutional, the IN
terest will have to be paid; therefore, it is
necessary that that portion of the special
tax fund used by the State Treasurer should
be replaced as fast as the Sheriffs settle
If the interest has to be paid it is plain
that there will he nothing to credit to the
counties If the bonds are declared uncon-
the money will be in the Treasu-
~, and the Treasurer will take great pleas
ure, in placing the proper sum to the credit
of the respective counties.
The second charge of the Sentinel is, that
the Sheriffs refuse to settle because the
Treasurer will not pay county charges for
boarding, guarding, and delivering convicts
to law. Before the Treasurer
pays these charges, it must be settled
whether the money is to be paid out of the
tax collected for the erection of the peniten-
tlary, or is it to be paid out of the public
tax If it is to be paid out of the former,
the work on the penitentiary must stop,
because there will not be enough to pay
County charges and continue the work on
the penitentiary. 1t it Is to be paid out of
the latter, then the warrants cannot be paid
until the special tax has been replaced.
The Sentinel says the Treasurer is censur-
able for his course in this matter. We do
not see it in that light. The Treasurer de-
sires to settle with every Sheriff, so as to be
able to replace the special tax fund. When
that is done and the suit before the Supreme
Court is decided, the Treasurer will then
know what to do. If those Sneriffs who
have not settled, refuse and do not settle,
The Treasurer cannot pay anything. The
tax paid in under the head of public tao
will be swallowed up in replacing the spe-
sial tax fund, and the Treasurer will be un-
able to run the State government, for the
reason that the tax paid in under the head
Of penitentiary and schools is set apart ex-
,lusively for the Penitentiary and schools.
The Treasurer is OF the opinion that the
lct which provides for the payment of
boarding, guarding, and delivering con.
7icts according to law" intended that the
cho,,1d ho fol FROM fha foxr
collected for the erection of the penitentiary,
'ut should be paid out of the public tao.
Until the special tax is replaced there is no
public tax in the Treasury; and to use the
,enitentiary money to pay county charges,
would be to stop work On the penitentiary
vt once. -#..
The object of the Sentinel is plain. 1t
lesires to prevent those Sheriffs who have