The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1877-10-08
To Whom Shall Delinquent Capita.
tfon Taxes be Paid? -....... ~.

Editors Of the Dispatch: ~. = 49,. a.,
go, After carefully considering your editorial
in the Dispatch of the Sdinstant in regard
to the opinion f-the Acknowledgement that
the capitation tax MAY be paid by deln-
uuent taxpayer who has been assessed
Herewith to the clerk of the county court,
and the 18th and 18th sections OF chapter 81
of the Code. Of 1873. pages 875 and 376,
which. pertain thereto, have arrived at
different conclusion from that which you
maintain. ..a,a.,s ::,:.r-E ..@.'o'
I write, however, chiefly to ask you to
publish the opinion OF the Attorney-Gene-
raj, that your readers may examine the rea-
sons he assigns for bis conclusions, and he
be permitted to speak for himself
My analysis OF the law is this: The oh.
ject Of all the provisions Of the statute is to
get the taxes into the State Treasury; and
any party is authorized to pay all his dues
to the State not paid to the other officers,
established as part Of the machinery for
collecting the same, into the State Treasury.
And the statute divides the lists OF deln-
quent taxes into two great classes-Viz.,
those assessed on real estate and those as.
sessed ON "other than real estate" In the
first class there is to be list Of the names
OF the persons who are chargeable with the
amount OF tax assessed on property on the
assessors or land-books aohicb has been
improperly placed thereon, or is not
ascertQindble, and also 4 list Of the
names of persons chargeable "acith
other real estate" which is delinquent
Tor the non-payment OF taxes thereon.
And for the second class there is required
list Of the names of persons chargeabe
with such of the taxes so assessed "otber
than on real estate" as he (the treasurer or
collector) is unable to collect. The latter
list includes the capitation tax undoubt-
eddy, as you admit. I conclude, as do the
Acknowledgement and the Auditor, that,
under the true intendment Of the statute,
the taxes embraced in this last list are those
referred to as the personal-property tax"
which can be paid to the clerk OF the coun-
ty court, distinguished, as class, from the
taxes on real estate. .s..-..r-.
"Qui hoeret in titera, h0eret in cortice," is
q more valuable maxim than the one you
rely upon, and the argument Sab inconue-
nient5 is a valuable one when purpose and
intent are sought for. But I hope you will
publish the Attorney Generals opinion, and
that is my main object in writing this arti-
Gle. Respectfully,
L z ss. ~ -y.-.. : A COUNTRY SUBSCRIBER.
We comply with our correspondents re-
quest; but he will find that the Attorney
Generals opinion is exactly as we stated IT..
Like Our correspondent, the Attorney-Gene-
I raj substitutes the intentionssof the law
makers for the letter Of the law. We give
our correspondent another maxim, Z" Ita le5
,scripta est,,-"Thus the law is written"
II It was intended to mean more than we
have said it means, then it needs amend
sment. We can't think there is a circuit court
in Virginia which would construe the words
lstspersonal- property tax :" so rs to make them
cover o tax which is not upon property Of
any kind; especially as the law clearly spe-
cites that this last tax may be paid TO an
other officer than the one authorized to re-
lceive the personal-property tax. General
FIELD argues that as the non-payment OF
the capitation tax works disfranc hisement,
therefore his. construction of the law Is
| right! But a conclusive answer to this ar
gument is that the law was passed long
before the provision upon which his argu-
ment Is based became part Of the Consti-
tuition. However we aim onlyat the truth.
We do not care how the question is decided |;
but some circuit Judge ought to decide it at
once, and let the voters know what the law
lis. It is matter Of Importance. ~
;;ss3 's' ATTORNEY GENERALS OFPIoE,1 (.
RICHMOND, Septemberq29, 1877.
- ~. Esq ttosaey for Com
sAtt flonapsalth; t.s ~ =. ~ ~ i; ~
lear Sir,s- Your letter Of the 25th In
slant was received on yesterday i think.
thetopinion OF CIR laylor, First Auditor,