Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1886-01-15
THE SCHOOL TAXES.
COUPONS WILL NoTPAYTREx

| Against vashon.
The Supreme Court Of Appeals yes
terdsy decided (Judge Richardson de-
liveriDg the opinion) the case Of Green
how, Treasurer, rs. Vashon. The ques-
ton involved was as to the validity of
the act Of the 18th Of March, 1884, re-
spectiDg the taxes dedicated by said act
and set apart for the support Of the
public free schools. The act provides
for separate assessments, collection, and
application of the school money, max
ing it the duty ofthe Auditor, commits
sioners of the revenue, and collecting
officers to conform to its provisions.
The case arose in this way: After
the passage Of the act formsr Legisla-
lures having neglected to pass such an
act, as required by our Constitution,)
Vashon, taxpayer in the city of Rich
mond, rendered to Greenhow, Treasurer
of said city, certain coupons taken from
bonds issued under the funding bill Of
March 81, 1871, in payment Of his
taxes, and demanded that the Treasurer
receive and forward them to the Hus-
tings Court for verification according to
law, and offering, in the event Of COM
pliance with his demand, to pay said
taxes in money. But the Treasurer, in
obedience to the requirements Of the
| Constitution and said act, refused to ac-
cept said coupons, especially as to so
much of said taxes as was set apart for
school purposes and said Vashon ap-
piled to said Hastings Court for man
damus to compel the Treasurer to re-
ceiye the coupons, which was awarded,
and the Treasurer obtained writ OF
error.
The decision is one Of vital impor-
lance to the people Of Virginia. Though
not necessary to decide directly whether
the funding act of 1871 is constitutional,
Judge Richardson, in his. opinion, enter
ed into a searching review of the doc
trine laid down in Antoni rs. Wright,
clearly intimating that the said act is
invalid, and also reviewing critically the
opinion Of the majority in Antoni Us.
Wright. The opinion holds the act Of
the last Legislature is valid, and that it
was the duty Of the Legislature to pass
it. Only one judge Uewis) dissented.
| Opinion OF the Court.
The opinion is given in full below:
The defendant in error. George 8. Va
| shon, taxpayer In the city OF Richmond,
| being indebted TO the State OF Virginia for
| state taxes for the year 1884 to the amount
| OF $3.50, on the 18th day OF November OF
| that year rendered TO 8. Z. Greenhow, the
| II easurer Of said city, and the officer APP
| pointed by law to receive said tax In pay
| ment theTeo', certain coupons cut from
| bonds Of the State OF Virginia Issued under
the act of the General Assembly, approved
| March 81. 1871, entitled IAN act to pro-
| vide for the funding and payment OF the
| public debt" one for 81 600, No. 3l74. ana
| one for 500. No. 1879, said coupons being
OF the denomination OF $50 and OF S3. which
| coupons were then past due, according TO the
stipulated time OF pay ment mentioned on
| the face thereof
| Al the same time the said Vashon offered
To pay said Treasurer said tax I'm legs
that said Treasurer receive said coupons,
| along with said leg al. tender notes and com,
| for the purpose Of Identification and yerlh-
| cation IN manner and form as required by
| an act OF the General Assembly approved
| January IA, 1852, entitled IAN act to pre-
vent fIauds upon the Commonwealth and
| holders OF her securities III Ine cONectlOu
| ard disbursement OF revenue
| The Treasurer offered TO accept the money
| In disc barge OF said taxes. but refused to ac-
| cept the coupons. and particularly SO much
thereof as were offered In payment OF such
| portion OF said taxes as WAS set apart by the
| Constitution and laws OF this State for the
| support and maintenance of the pub. lc free
| schools OF this Commonwealth. But Nashon
| refuse TO pay in money unless the coupons
| were accepted and forwarded by the said
| Treasurer TO said Hastings Court for verdi
| cation as Aforesaid; and thereupon obtained
| from said court rule nisi against said II ca
| SUI er requiring him TO appear and show
cause. II any he could, why mandamns
| should not issue compelling him TO receive
the coupons rendered as aforesaid.
The Treasurer demured To Vashon's petit
| ton, but the court overruled the demurrer,
| ard he a en- answer ell, setting forth his rea-
! sols for refusing TO receive said coupons,
/ which answer Is as follows:
| ]. That the Constitution OF virginia pro-
| vides In section 7, Article WIZ. what specific
| SUMS hall b. set apart as permanent and
| perpetual literary fund. and includes such
| other tums as the General Assembly may
! appropriate.
q. That section OF the same Article pro-
yides that the General Assembly shall apply
the annual interest on the literary fund and
an ann ual tax on the property OF the state
| OF not less than / mill nor more than
mills on the dollar for the benefit Of the
! pubic free schools.
8, That In pursuance of this constitutional
| authority the General Assembly has pros
| yided In Acts OF 1894, page SOL, that on
tracts OF lands and lots a tax OF 10 cents on
| every hundred dollars OF the assessed value
| thereof shall be levied. which shall be APP
| pied TO the support OF the public free schools
| OF the State.
4. again: The last General Assembly. in
Acts OF 1854, page tO3, have provided that
| all taxes asses ed on property, real or per-
sonsl, and dedicated TO the maintenance
Of the public Tree schools OF the state,
shall be paid and collected only In
lawful II Oney OF the United States.
and shall be paid Into the Treasury
10 the credit of the free-school fund, and
shall be Used for no other purpose what
soever. And the respondent ayerred that
TO have forwarded such OF the coupons rs
were offered in payment OF the tax dedl-
Gated TO me pubic nee scnooIs wouIu nave
been violation OF the constitution and
laws above referred to. To this answer
the petitioner, vashon, demurred, and the
petitioner Joined therein, and there being
| no controversy as TO the facts at the hear
| ing the said Hastings Court sustained the
| demurrer and ava rded peremptoIy man
| damus requiring the said Treasurer TO ie-
oeiye the money mentioned in the peti'
| tion-to wit, S3J.63 in payment OF the
taxes together with the coupons men,
| toned therein and 10 forward the coupons
| 10 the court for veiification according 10
| law. The ticket for the taxes against
| Nashon represented that there was due the
| Comm onW cath from him for the year
| lss4, Oh certain lots In said city" govern
| n.ent lax To the amount OF S20.S7, anu
"school tax TO the amount OF 80 66-total
S3b. SO, which separation and specification
| was made pursuant 10 section lis, chapter
| 45O Acts 1883 "a page 603. The coupons
rendered as aforesaid are, on their lace.
| made receivable at and after maturity
for all taxes. debts, and demands due the
state ON The application or the re-
| spondent, Sreenhow, Treasurer, writ OF
| erl or nd SUI ersedeas To said Iudg ment was
awarded by one OF the judges oil TINS court.
The d. ecise question here involved has
never before been presented 10 TINS Court
| for determination. The decision In Antonl
as. Wright, % Graft, s33, though perhaps
expressed In terms sufficiently broad to
| have done 30, did not, however embrace IT,
as the matter there adJudicated differed
| fiom the matter here 10 be passed upon. in
that the latter depends upon specific pro-
visions OF cur State Constitution aud Iegls-
latiye enactmepts made In pursuance
, thereof, whilst III e former rests for tie most
part on general principles. The question
here involved, briefly stated, is this: DO
| ihe matters set up in the respondents an
| swer constitute sufficient defence In law
for his refusal TO accept the coupons tender.
ed TO him by the taxpayer, Nashon, and
| ia rticularly so much OF said coupons as
were rendered In pay ment OF such portion
| OF the tax as had been set apart by law for
the support OF the public free schools OF the
Commonwealth? And the question thus
stated Is pregnant with another OF vast i'm
portance to the people Of this Common
wealth, and that Is, Are sections and ll3
| OF cha pter $50 Of the Acts OF the General