The Russellville Democrat., 1875-08-19
County Finances.

ces." His reasoning is very plaus- able and his construction of the article in the constitution bearing on this point, seems to be the cor rect one. It certainly points a way to those counties, over head and ears in debt, out of the great embarrassment that overshadows them. The letter is timely and we hope our County Judge and other county officials will give it due thought and application:
 GAINESVILLE, August 3.
 EDITORS GAZETTE: The finan- cial condition of the counties of the state is source of much re- gret, and the mode of escape from it demands the attention of every taxpayer in the state. At the time of the adoption of the con- stitution it was we'll known to the members of the convention that almost every county in the state was overwhelmed with debt, and in providing for county govern ment they certainly ought to have kept constantly in view the alarm ing fact, and adopted measures of relief. Did they do it? The greatly depreciated value of coun- ty indebtedness accruing since the adoption of the constitution and the break neck rate at which scrips are issued would, without reflection, lead us to believe they did not. It is a fact that in coun- ties like Johnson, and perhaps SO in Pulaski, both old and new scrip have depreciated in value and keep pace in worthlessness. Ought this to be so? l think not. Section 9. article Is, of the con- stitution, reads thus: No coun- ty shall levy a tax to exceed one half of one per cent. for all pur- poses; but may levy an addition one-half of one per cent. to pay indebtedness existing at the time of the ratification of this consJitu- tion." In this provision we have full proof that the members of the convention were aware of the then financial condition of the counties. It is held that when the language, "for all purposes" was employed, it was used to mean for all pur- poses of the future. The fact that past and then existing indebted ness is amply provided for, con clusively bears me out in this as sumption. A tax to pay the then existing indebtedness is most un- occasionally recognized by the framers of the constitution as distinct cause or object for taxa tion by the counties. The grant of power to maintain their honor and pay their past indebtedness, is equal to that given to preserve their future life. It cannot be said that the convention was un- mindful of the situation; neither can it be said that they acted un- wisely. Giving to the constitu- tion this interpretation, scrips is- sued both before and after the ratification of the constitution would at once have appreciated in value. In counties at all able to maintain themselves new scrip should approximate par value, and in counties not totally overwhelm- ed in debt, old scrips should do the same since an ample fund IS thus provided for their redemp. tion, free from the spoliating hands of prohigate fiscal overseers in the future. Section II, same article, reads thus: No tax shall be levied except iu pursuance of law, and every law imposing tax shall state distinctly the object of the same; and no moneys arising from a tax levied for any purpose shall be used for any other pur- pose" Now, say the county court should levy tax aggregating one-half of one per cent, the ob- jects whereof are the support of the poor, the building of bridges, and to pay current expenses, and a like amount 'the object of the same" being ito pay indebtedness existing at the time of the ratifi cation of the constitution" could any one hold that new scrip would pay the latter levy? Not without saying that this provision of the constitution is meaningless. If the latter levy could not be paid
 with new scrip, could the former be paid with old scrip? Not with out the above section is meaning
 less. Section 10, it is true, pro
 vides that county taxes may be
 paid in warrants or orders, but
 of course they must be such war
 rants or orders as the levy is made
 to redeem. It may be said by
 some that this view of the consti-
 tuition is strained, or that the con
 vention meant no such thing. If such is the proper construction.
 giving to the language used it's
 common intendment, no matter,
 the construction must prevail. It
 may said, again, that giving to the
 constitution this construction,
 vested riohts of scrip- holders are