The daily state chronicle. [volume] (Raleigh, N.C.) 188?-1891, 1891-03-21
x BIG BLUNDER.
THE LEGISLATURE TAXES ALL
INCOMES.

Keepers. Laborcr>, Cooks, Farm
Hands All Rave 10 Pay Tax on Their
Salary and Wages.
Legislative action that is given full
discussion is generally wise, AUD no other
ought to be transacted. The record of
the last Legislature is one to which the
party and the State can point with just
pride. 1t did more TO advance the ma
terial and educational interests of the
State than any Legislature in a decade
Of the States history.
But it made one great blunder. and
one that we do not believe was intended.
The Revenue Act compels everybody
20 pay tax upon their incomes. This
will apply to the cook who gets s. a
month; to the farm laborer who gets
$40 month; and to every person in re-
ceipt of a salary or wages
Chapter 322, Laws of 1891 (now in
press is the Revenue Act. Section of
Schedule \ reads:
On the incomes and pr. fts derived
from any property not taxed during the
year preceding the first day Of June in
each year there shall be a tax Of one
per centum without exemption. On
incomes derived from salaries or fees
during the same time there shall be a
tax OF one-hali of one pee centum.
That is the law as it stands to day
a,I 81 - ,,,;lI s4ord ,,rt;l opo4lor ,,oat
ing of the General Assembly. The law
as it has been heretofore, taxed all in
comes except 81 ,00O And the bill
framed by the Finance Committee this
year contained the same exemption. The
following is section 5 Of schedule a as
the committee framed it, and as it pass.
ed the House:
Sc 5 ON incomes and profits deriv-
cd from any property not taxed during
the year preceding the first day of June
in each year there shall be a tax of one
per ceutum without exemption. On in
comes derived from salaries or fees dur
ing the same time there shall be tax OF
one.half of one per centum. The tax
payer, in returning his salary or fees,
shall be allowed to deduct one thousand
dollars as necessary expenses for con
ductiug his business or for support O
his family.
Tu.s is he section as it pas
sed the House. When it Wen
over to the Senate the last sent
erc5 wss stricken out. A. leas
that is what tae record shows, but We
do not believe that the law was inten
tionally changed in the Senate by q ma
jority of the Senator'S or that the Hous
knowingly concurred in striking out tn
exemption of $1,000 The Revenue bill
was considered in the committee of th
whole and of course no record of wha
was done by the committee appears il
the Senate Journal. The account Of til
proceedings of the Senate O
the day after the consideration of th
Revenue bill by the committee OF tn
whole March 6th), as it appeared in th
CHRONICLE read:
Bill entitled "an act to raise Revenue
taken up. Senate went into committe
of the whole. Mr.. Turner was called t
the chair. The bill was considered b
sections. The schedules were adopte
up to the 9Th section in schedule a. &t
This shows that the C, mmittee did nc
alter the bill as it passed the House, an
as the committee drafted it. But o
Thursday, March 9TH, when the Revenu
Bill came up in the Senate on its thir
reading, the STATE CHRONICLES repo
reads:
"The Revenue Bill was taken up c
its third reading. Mr.. King, of Gui
ford, moved to strike out from section
the clause allowing the tax payer to d
duet $1,000 Adopted
The Senate Journal.
The Senate Journal of that date read
Mr.. King moved to amend Section
BIZ striking out all after "centum"
line six. The amendment was adopte
Such is the record in the Senate.
The Action in the House.
On the very same day the bill We
over to the House, and the followil
from the STATE CHRONICLE of March ct
gives the action of the House:
This bill came back from the Sena
with au amendment requiring tn
county commissioners "shall' ii
stead of may require that pc
sons to whom are issued liqu
licenses shall be of good MOI
character. Mr.. Woollen opposed comet
renee in this. Mr.. Hopkins made
motion for concurrence Mr.. Low
wished the word made ''may." n
Sutton desired concurrence. He sa
that the Supreme Court had decided th
the word shall meant "may." n
Zachary said the people, in the prohi
4sTeote, had settled all this matt
re House, by decided vote, concl
rcd in the Senate amendment.
Il will thus be seen that the Sen;
whom it considered the bill by sectic
aid not strike out the exemption'
that the House did not know tnat 81
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