Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1890-01-30
the said provisions Of article 4. relating to

Within TWO year next before the eiecl0n
paid county tax which shall have been
assessed at least six months before the cleo.
tion,P clearly eontemplates the necessity OF
preceding assessment. The right TO
qualify for the suffrage, therefore, is by the
constitution itself made dependent upon
the action OF the Legislature In the exer-
clsA Of the taxing power.
Unless the Legislature has authority to
prescribe an appropriate and necessary
mode OF ascertainng who will be unpro-
dGctive subjects OF taxation In any year,
and to exclude such from assessment in
that year, II cannot successfully raise with
certainty and regularity adequate revenue
for support OF the government, and thus
tltall tue purpose for which 1t WAS vested
with the taxing power. For, II required to
assess those who have been ascertalned by
such mode to be unproduetlva as taxanes,
an annual dclelt must inevitably result
and the purpose OF the taxing power b
thus frustrated. To hold, therefore, that
the Leristl-ure is impsratvely required to
assess eiti2An so found to be uGprodui.
tive, ls 10 assert that the existence OF gov.
cram snt Is Of subordinate importance to
the pgiyiisga o. suffrage. Suen a PROPOSE.
ton IL untanable rs It Il absurd,
Without organized government there can
be neither ratification for, or exercise OF,
the suffrage; nor protection of life, liberty
or prnperty; nor prom otioa OF the general
welfare. without adequate revenue, raised
With regularity and certainty, efficient and
sl.p.e government eannos successfully pc
maihfhihei. Il necessarily follows that
the minority o. re Legislature, In the ex.
erelse OF the taSiag power, 10 prescribe all
| appropriate and Il eltrl regulations tortha
selection and assessment OF those only who
Will b1 proiueava taxIblas, Is paramount
to any alleged tight OF tho uuproduc.Lvs
c!tl2 z - ~ assessed,
Nh&'' seeFi3h 81 article 2 OF the consu.
tu.loA Sa4'e! tae iaS.aE power IN the Gem
erHl Assembly, ana gave 70 the Legislature
ths Saae.M power and erl7inai the duty to
pfoN'ds iot the rAaAlHR suuuallY, with c9t.
iaintS ana regularity, OF haadfui revenue
I - Kun -uAppft OF the sew trhl COMFY SGv'
etNmahis, y 'isp gave by imp;icNtioa every
psTleRhE PoWNr nta9,5ary Tor the OK 7tciss
% ths oAa or tue performance q! the other.
5bs iaGfuaSn q the above q11!af Pro.
/ VISION q HFt'sle should be construed, II
Plsslp - ~ NJ 70 ha'm5n'2t Win this lll.
gHehtloh q tht general 8raut o. the taxing
power, ANA Hst be operative acaDrttng TO
" tEH , maHltaH aad pnSplse. Ihis may "
c2u!pAsNgl hy c9nsttnllS sutl provision
- men tAas those cif!2el5 OAl5 saaii be
qast,hei TX assessment 10 any particular
gear WHO have frs b-1U asaertn'n I ny an
APPROPRIATE moAe Presented by n Laglsa.
'UEei 70 D4 cipbbs 4 pay!ns cu4ty tag
lot SAN year. Ia oth-F " I'd !, L means that
Capacity 70 pay c3lniy tag Is the test u
lthess 70 he assessed and, as tas trainers Of
said provision manitestly designed OF the
eapagity rs7enttal " the proper exercise OF
u elAr'tSe itEn1hls9. Ihst this was tho
vieT ofthp.s WI Gmet sAld provision OF
article 4 admits u no doubt, a will b9
tgunl " reeanrse 10 the 4 btes In The
constitutional cJlyAttich OF 1881, wliGn
adapt4i II. i hat convention tnsp- posi-
lpG vas made 70 abolish the prerequisite
Ct payinE taEasaqG lliia4tto for " ting
Ia tins alu"7s OF the very abls discussion OF
thls Z ie.tlon, conducted ~ the most emf
nent eQusti utionRl lawyers OF the State, the
ptinetUa upon which tina. pra-req ii-its is
based was very forcibty and plalniy stat9i.
In ratera "a 10 thlS subject judge Hall
SAID 81 do no. reg lrd this tax "a lliliation
as making an invldiOus d Atlnetlon hst6seu
the poor and the rlrh. Il / did, should
vote against i. But look upon ths as 80.
m9ut OF a TAX as the text OF Il capacity OF a
person 70 exercise the right OF voter. II
person has no propsrtv you can, by our
Ia vs. tax his capacity. The prin-
| cip4l OF the constitution Is this: You shall
/ not vote unless you are taxed Hlrker's
debates 81 tha Delaware Convention OF
1881 p. Is. Hialiar views being expressed
by Mr.. Clayton and others, the principle
WIS adopted by the convention and i'm.
bsidei In our present constitution.
In view Ot this convincing testimony Of
| this authors Of our constitution and OF
! the additional reasons above stated, 1t docs
| mo- seem reasonable TO conclude that the
| said language Of section l, article /, can bs
recosnized indleally as an implicit inhibl
| ton Of she enattWent by ths Legislature OF
| ths said provisions of the acts Of 1873,
/! regulations appropriate and essential TO the
effective exercise OF the taxing power.
Tins plaintiff exclusion from assessment
for ths year 1885, rs an unprolucttys tay-
4 able, purauant TO said eGaetmeats as such
1 regulations, was In accord with the trua
meaning and purpose OF the constitution
/ that re, and ell those VITO have bsen SINH.
| laely a6cert6inad to be upproductiye taxa.
4 bles for particular year, shniI not he uual.
4 fled for assessment for such year Such
/ eltiZsns, in constitutions! contemplatlon
4 are net permitted under the said provision
/ OF article ! TO qualify as electors BIZ tue
| payment OF h INK for anch year, and hence
can not belong 70 the "votiug oiasB.h
For Tits reason the said pr visions OF the
ae's OF 1878 sra not inhibited By the ini1nc
4 sl0n pf saotion OF article !, that "all elac
4 tipns shall be FREQ and equal" rhls In.
4 junction does not Apply to those who have
neither right 10 vote nor to qualify az az
seetor under the constitution OF this State
\ watch establishes, eXeluslyBly, the oual.1
cations 81 those entitled 10 vote therein.
III reality, however, said provisions IL
/ their operation are equal and DO NOT liis
cr!miuata ba,wsau aag persons heloneInG
10 the aama class Of citizens who ara II
Ike condition, situation or circumstances
Phs c0l5tl.ution itss.f, in liz Intent. dl,
vliaa ali citasns 81 the state into pfoiuc
yiye anil uuploducslye Classes OF taxable
Tor the put pose OF assessment and taxation
aud empowers the Legislature 10 select III,
prDduct.ya ana reiert the lltlnrotIintIyf
a!ass. as esaEati2l ID the ,FfIlment If I'M
purpose III accordane. w#h thls consti
tutloral purpose, ssid provisions were an
aeted. Consequently, III they aniDorIgs III,
s4seas mgLg Of the pro,iu3.tFe aud forbi,
hat OF the ulprudUetlve d III taxables, the,