The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1877-10-11
poli.rax and the Right Of Suffrage.

CIRCULAR FROM AUDITOR TAYLOR, WITH oPlN.
IONS OF THE LATE HON. R. T. DANIEL AND
aFToRNEY-GENERAL FIELD as TO CITIZENS
NOT LISTED AND THOSE DELINQUENT FOR
NoE-PAYMENT OF CAPITATIoN TAX.
!, Auditor OF Accounts W. F. Taylor has
issued the following circular; .
CoMMoSwEALTu OF VIRGINIA, OFFICE Of
=, THE AUDITOR OF PUBLIC ACCOUNTS. "
RICHMOND, October 8, 1877. }
Two questions have been frequently pro-
pounded to me, by letter and otherwise,
touching the right of certain persons to
vote at the November elections:
/. Where persons have for any reason
not been listed by the Commissioner OF the
Revenue, what can be done to enable such
persons to vote?
+ 2. Where persons were regularly listed
and ,oere returned delinquent, what shall be
done in that case to enable them to vote +,
In reply to these inquiries, and to avoid
the necessity of writing letters, append
the opinion OF the late Attorney General
Daniel in reply to the first question, and
that Of Acknowledgement Field in reply to
the second, in circular form. 81. p. H.. =
WILLIAM F. TAYLOR,
-.-....t. ., Auditor OF Public Accounts.
The opinion OF Attorney-General Field
was published in this paper In full on the
Sth instant. That of Attorney-Gen
Daniel, originally published in this paper
last spring, is reproduced as follows:
... 81. ATToRNEY-GENERAL's OFFICE,
May 16, 1877. ! ,..
Hon. j. L. Kempcr, Governor of Virginia; !;
Dear Sr,-Upon the questions
First. Does the requirement payment OF
the capitation tax Of the preceding year as
one OF the qualifications to vote at elec-
tions) apply to the elections held in cities
and towns for city and town officers ?
am of opinion that it does; the qualln-
cations for voting at all electlons Dy Tue
people being under the provisions OF the
Constitution required to be the same.
Second. Does the assessment OF the capl-
tation tax of 1876, before the adoption Of
the amendment, excuse its payment as
prerequisite to voting?-
am OF opinion that it does not. The IAN
euage OF the amendments general: I" Ana
Shall have paid to the State before the day
OF election the capitation tax required by
law for the preceding year" No reference
is made to the assessment OF the tax.
Third. Can a voter who has not been as
sessed for the capitation tax OF the prece-
ding wear, but is willing before the election
to nay the same, and tenders 1t to the col
lector of the tax for that year, be permitted
to vote?-
am OF opinion that the supposed case is
governed by the sixty-second section OF the
act OF March 81, 1S74.-Acts, page 233,
Omitted taxes how assessed" >.
"If the Commissioner shall ascertain that
anu person, or any real or personal pro-
perty, or income. OF salary, has not been as
sessed for taxation for the year 1860, or any
huf a hnS hppn
assessed at less than the law required for
that wear: or that the taxes thereon for any
cause have not been realized, it shall be the
duty of the Commissioner to list the same,
and assess the taxes thereon at the rate pre-
scribed for that year, adding thereto in
terest at the rate OF six per centum per an
mum. When the same was omitted by no
fault of the person charged with the taxes
no interest shall be charged"
A copy of this supplementary assessment
should be sent to the Auditor that the
Treasurer may be charged with the tax as
sessed. and a copy to the Treasurer that he
may collect the tax, there being no "col-
lectors" now. The Treasurer's receipt will
be evidence OF payment at the polls.
|, Very respectfully, * RI. DANIEL,
Attorney-Gener
The following opinion was made public
yesterday: .-. =-H -.
ATToRNEY-GENERAL'S OFFICE, :.
RICHMOND, October 10, 1877. }
N. B. Meade, Esq: '...-....'|-..'
Dear Sir,-Your letter is received, and
will answer the interrogatories in the order
in which they are propounded:
l. What tax is to be paid before the
voter can vote?
Answer: "Ihe capitdtion taJ required
bu lao for The preceding year "-that is,
the wear preceding the election. Conse-
ouently the voter must pay before voting at
the November election the cdpitation tar OF
1876.
2. TO whom is the tax to be paid!
Answer: To the treasurer Of the county
before the delinquent lists are returned-to
wit: Before or on the first day Of February
OF each year. II not paid to the treasurer
before the delinquent lists are required,
then the payment must be made into the
State treasury, or to the clerk Of the county
or corporation court, or to collector ap
pointed by the Auditor under the provision
OF section q, chapter 81, Code OF 1873
page 37s.
ment?
Answer: The primary evidence Will Dt
the receipt OF the treasurer OF the county
or corporation or of the State Treasurer
or OF the clerk of the county or corpora
ton court; or OF the collector appointed
by the Auditor, as above indicated.
II the receipt cannot be produced, Then
any evidence that will satisfy the minds ol
honest and intelligent commissioners OF cleo
tion of the payment Of the tax.
would suggest that il the clerk, the day
| before the election, would furnish to the
commissioners at each voting-place list Of
those who have not paid the tax it would
be sufficient evidence and save much trou'
BILE. Ii the voter claims to have paid after
this list was made out it would be no bard
ship to require such voter to produce q re-
ceipt from the collecting officer.
| Now, allow me to add Qor, the question
has been asked by several correspondents
that the county court has the right, for
bodily infr7nity, to exempt male persons
from the payment Of the capitation tax
When this exemption has been made the
voter votes without reference to the tax
and all that is necessary for him to do is to
produce before tine commissioners Of cleo
ton copy Of the order Of exemption.
am, very truly yours, &c,
JAMES q. FIELD, Attorney General.
FIRE-STATIoN GA few nights ago ar
alarm of fire was sounded from Station So
| and two OF the uptown steamers went Out