The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1879-05-21

| OTHERWIsE-HIs VIEW OF THE Law
THE PRESENT SITUATION.
COMMONWEALTH OF VIRGINIA.
s,aues TREAsURER's OFFICE,
RICHMOND, May 10, 1879.
To Hon. james q. Fieid, Attorney General: {:
Dear Sir,-I requestyour opinion whether
the bill to provide plan of settlement Of
the public debt, passed March %. 1879, con-
tains any provision appropriating money
for its execution, to justify me in drawing
money out OF the Treasury to pay the ex-
penses attendant upon it. ..s'.
Yours very respectfully,
r. M. T. HUNTER,
Treasurer Of Virginia.
ACKNOWLEDGEMENTS OFFICE,
| - " -. .... +, May 20, 1870.
Hon. X. ". r. Hunter, Treasurer:
Sir,-Your letter of the 18th Of Msy, re-
questing my "opinion as to whether the
bill to provide plan OF settlement OF the
PUBLIC debt, passed March %, 1870, con-
tainS any provision approprlating money
for its execution to justify (me) you in
| drawing money out OF the Treasury to pay
the expenses attendant upon it" is re-
ceived.
This question is Of grave Importance,
and merits, as it has received, the most Sc
rious consideration.
The legislative will should be ctfcctua-
ted by the Executive and ministerial officers
| OF the State, unless restrained by some con-
stilutional provision of higher obligation.
The act Of the 2Sth Of March, 1879, par
takes, it may be supposed, III some respects
Of the character OF Il lax and an appropria-
ton bill: 4 tax bill in that in the Sth Sec
ton it provides that "the General Assem-
bly, will by necessary and appropriate legis-
lation provide for
TIE PROMPT PAYMENT
Of the interest on the bonds issued under
this act," and in the 9th section it enacts that
{: in the year 1885, and annually thereafter,
until all bonds issued under and by au-
thorlty OF this act are paid, there shall be
ieuied and collected the same as, and to-
getter ,cith, other tareS, q taJ Of t1ro cents
on the one buudred dollars assessed valua.
tion OF all the property, personal, real, and
| mixed, i'll the State, which Shall be paid
into the Treasury of the State TO the
credit Of the sinking fund.- &c. !; an az
preparation bill in that 1t provides In the
1St section for the payment of interest
on the bonds issued under and in accord
ance with its provisions, lin the cities
OF Richmond, New York, and London as
therein provided, on the 1St days OF July
and January OF each year, until the princi-
pal is redeemed" -; and in that in said Sec
tion the whole revenues of the State are ap-
propriatcd for the redemption Of the cou-
pcns OH the bonds issued under said act
| after the maturity OF said coupons. and in
that by the 18th section it provides that
whenever there shall rot be
SUFFICIENT AMOUNT OF MONEY
in the Treasury Of the State to meet the ac-
cruing interest on the said bonds promptly,
the Auditor is authorized and directed, by
and with the advice OF the Governor Of the
State, to raise by temporary loan, to be re-
| turned out OF the accrulng revenues OF the
State, sum sufficient to enable bin to meet
promptly the said interest as it accrues.
And in case the Auditor shall not be able to
raise sufficient sum for the said purpose
by loans, he is hereby authorized and di-
rected to issue non-uteres. .-hearing certiti-
Gates of Indebtedness OF this State, to be
signed by himself and countcrsi@ned,b by the
Treasurer, and properly registered in the
offices OF tue Auditor and Treasurer, for
sums OF one dollar and multiples thereof,
the same TO be printed from plates, which
shall be the property OF the State, and to
| sell tue same at not less than
| s.. .. AMINlMUA PRICE,
to be fixed by the Commissioners Of the
Sinking Fund, which shall not be less than
sevcnty-fve cents upon the dollar. The
said certificates shall be receivable for all
taxes, debts, dues, and demands due the
State; and this shall be expressed on their
face" &c. .-
Partakiug, then, in some OF its features,
OF both tax and an appropriation bill, ii
was necessary that it should, as it did, re.
ceive q constitutional majority Of the two
houses Of the General Assembly. But while
it is true that the act referred to may in
some respects be regarded as fax bill. as il
is more certainly an appropriation bill, yei
it must be so regarded in a special sense
} for it cannot be held 10 be either genera
ta:; bill or general appropriation bill. Az
a tax bill it is limited to the two cents or
the hundred dollars and the obligation i'm
posed by the Sth section. As an approprIa
, tion bill
1T Is LIMITED
to the payment OF interest on fhe 1st O.
July and lst OF January OF each year, O.
money in the Treasury, and the appropria
ton OF the revenues OF the State to the re
; demption Of the coupons after maturity
and the redemption Of the taX-receiyablt
, certificates issued and sold under the pro
visions OF the 18th section.
AS to the payment Of the interest wher
; due. there is clear appropriation Of tht
moneys in the Treasury, and as 10 the re
; demp!ion Of the coupons and of the tax-re
: ceiyabic certificates, there is q clear and dis
, tnct appropriation Of the revenues prt
tqnt0 OF the State. Under this appropria
tion the rights OF the b0ndholder will bt
enforced by the courts against money in tht
Treasury and against the uncollected reye
nues in the hands of the Taxpayer by com
pelling the reception OF said coupons anC
certificates in payment OF said taxes.
Now, the question arises, Can spccia
appropriation be used for any other thar
!. the declared special purpose! This act be
) ing an appropriation act for some purposes
can it be enlarged so as to embrace Others
The answers to these specific questions re
quire
THE CONSIDERATION
, Of some general propositions. The reve
nues Of the State, in the main, are derived
: from taxes imposed upon the property ant
business OF the citizens Of the State. The
tax-aSsesSors and the taX-collectors are lin
tied by the act OF the Legislature imposing
taxes. Neither can step one inch TO til,
right or left OF the line prescribed by tb,
taxing power--the Legislature. The reYe
nues of the State are not only derived un
der and by virtue of the authority OF tn
Legislature, by which the power of th
ministerial officers are limited in the levy
inc and collecting Of said revenues, bu
said revenues, when collected, are sublec
~. H. 1arri rislr