Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1894-02-11
THE ROAD LAW DECISION.
Text OF the Supreme Court Order In the
profit Case.

Text OF the Supreme Court Order In the
Profit Case.
Judge Richardson has not yet hled MS
written opinion In the Louisa road-a"
case, decided in the Supreme Court about
ten days ago. but the order entered gives
a pretty clear idea Of the facts In the
case. and the position OF the court Inc
subject is one OF grave importance, ana
the DISPATCH has received several letters
asking for fuller particulars than were
given in the abstract published the Gay
after the decision was announced IT.
therefore gives TO its readers this morn
ing the full text Of the order, which -
in these words:
william +. Profit VS.. +. II. Anderson
Deputy Sheriff. etc.-Order;
The Court Is OF opinion for the reasons
hereinafter stated that the pedtioner,
William f. Profit. a citizen OF Louisa
county. Va. was on the 81 day or NoVem-
Der. 1892. unlawfully arrested ana I'M
prisoned I'M the county Jail or SAID coun-
Nv by T.. II. Anderson. Deputy Sherlt,
for J. IL. Voolfolk. Sheriff OF said couh-
~. under n caplas prohne Issued by the
III
suance of an order OF the County Court
Of said county, made and entered on the
18th day OF July, 1882, 10 recover or said
petitioner the road fine and costs men
toned In said order and capias. ana I'M
posed upon him for falling to work on
the public roads in Cuckoo Road District
in said county. when warned thereto, as
required by an act of the General AS
sembly Of Virginia. approved on the z5th
day Of February 1892, entitled arr Act 20
provide for working and keeping In re-
pair the public roads in the county oil
Louisa" acts 1912. CHAPTER ~, page
$50. and that said petitioner Is Illegally
restrained OF his liberty.
2. The Court IS Of opinion that sad act,
50 far as il undertakes 10 require that
all ab.e-bodled male citizens between the
ages OF u and 50 years I'm each road dis
trict Of said county shall be compelled
to work on the roads Il period OF time
aggrCgating two days Of ten hours each IN
each year when warned by the OVerseer
OF the precinct 10 which they belong,
with certain exceptions. when need MOI
be here mentioned. and in so far as said
act undertakes to confer upon the over
seen Of any such precinct authority 70
impose upon and collect from eny person
SO war; ID who shall fail 70 attend and
work. as required by such overseer' u
fine Of 81 for such failure. unless good
and sufficient causes be shown, 0nd au'
thorizing such overscer 10 make out an
amount against any party so failing, and
proylllng that such account shall have the
force and effect Of n taX-ticket due the
Commonwealth. and comforting upon said
oycrso,rs power to collect such i!nes by
distress or levy IN the same manner and
upon the same property as In the case
OF distress or levy for taxes and further
recurring such overseers 70 return n list
Of all fines collected and of the persons
delinquent. etc. and In SO far as the said
act provides that III the said account Is
returned To the Clerks Office as afore
provided as delinquent It shall be the
duty Of the said court 10 Issue caplas
prOfine against the delinquent party. and
place the same In the hands OF the Sheriff
or any constable OF the county, who shall
proceed - arrest tho said party ard place
him under the control of the Road Com
missioner Of his district. who shall see
that ha works out the amount or MS
fine and costs. allowing him credit Tor
- cents per day for each day or ten
hours employed. and the costs shall be
the same as allowed by law on an In
dictment FOR misdemeanor. II such party
refuse 70 DO the work he shall be liable
10 enforced labor on tho county ROADS
by order OF the County Court under the
general law. the same. we hold, IS void
because repugnant 81 Of Article ID ol
the Constitution Of Virginia, which de-
clares:
THE General Assembly may levy tax
not exceeding 81 per annum on every male
citizen who has attained the age Of p
years. which shall be- applied exclusively
IN aid Of public free schools; and counties
and corporations shall have lower 10 i'm
pose a capitation tax not exceeding d
cents per annum for all purposes"
This provision Of the Constitution et'
fect5 two purposes: l. II authorizes the
General Assembly a capltauon tax not
exceeding 81 per annum on every malt
citizen who has attained the age OF =
years. and expressly dedicates such tax
10 the public freq schools. 2 1t conters
directly upon the counties and corpora
tons the power to impose capitdtlor
tax not exceeding 80 cents for all pur'
poses. The provision In respect TO coun'
ties is not subject 10 the VIII or the
Legislature IN any respect, but cCnfer-
the powers directly upon the counties re'
spectlYely. The question IS, does the act
IN question impose a capitation tax In the
form of road service? This question car
only receive an affirmative answer. II
Is undeniably true that taxes may be
levied H. money. in service, CT in Kind
and whether IN the one form or other
II is mono the less a tax. Taxation oNacts
money. or services, from individuals
and for their respective shares OF contri'
button 20 any public burtheu- Mr.. JUS
tice Ruggles In The People ". Mayor
etc, OF Brooklyn, 4 Com. (N. y, 4l9.
In the present case the burden imposed
Is I'm form and substance per capita
redulsitlon for road service. and cannot
upon principle be distinguished from the
ordinary capitation tax. In other words
IL ia a capitation tax. and nothing else
and being I'm excess OF the capitation tax
prescribed by the said fifth section OF
Article 10 OF the Constitution OF Virginia
the provisions OF the act aforesaid i'm
posing the same are unconstitutional and
void. But the Court Is. at the same time
OF opinion that the validity OF the 9Th
Sth. and 9th sections only Of the act in
question are here involved, and the
Judgment now to be rendered IS confined
to those sections. and none others.
For these reasons. and others to be
stated I'm writing and fled with the re-
cord. II IS considered by the Court that
said sections 8. s. and 0 OF the act afore'
said are repugnant 10 said section OF
Article 10 OF the Constitution OF Virginia,
and therefore void: and that rhe petitioner
Is illegally restrained OF his liberty. IL is
therefore. ordered that the petitioner, VII
liam II. Profit. be discharged from
custody.