The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1896-12-13
some sHERIFFstN TROUBLE
FAILED TO COLLECT REQUIRED
TAX FROM THE CIRCuSES.
Now They viii Have to NJ Ike Amount
Good Commissioner Have no
Riga Ause Any One.

Now they @FFhaYe to make the amount
good. Commissioners have no right to
texcuse any one from any portion Of these
taxes.
Section 10, Of the Revenue and Ma
chinery Act, passed by the last Legisla-
ture, seems to be a very unlucky number
for the sheriffs in several of the. counties
of North Carolina. 1t provides that on
every exhibition of a circus or menagerie.
for each day or part Of day, q tax OF 500
shall be levied and on each side show
a tax Of $50; and on every show
given under canvas or otherwise, i'll
which animals are exhibited and trapeze
and juggling performances are given, for
each day or part of day, $50, whether
free or otherwise; and the county shall
levy the same amount and no more.
The numerous circuses which have APP
peared in the State recently seem to have
demoralized the authorities Of several Of
the counties in the matter Of taxes to
such an extent as to make them over
look this law. 1t will be seen from the
above that the State levies a specific tax
fof 800 on each circus for each days
performance. No part Of this tax can
be RENTED. Should thes sheriff fail to
collect it for any reason he win still be
accountable to the State for the full
amount, Counties are required to levy
a like sum. This is county tax, required
to be levied by law, and the county au-
thorities have no more right to remit it,
or any part of it, than they have to re-
NIT that levied by the State.
But in four or five counties during
the past year the county Authorities
have RENTED one-half the tax imposed
on circuses and claim that the tax
collected should be divided equally be-
tween the State and the county. 1t is
this misinterpretati0n Of the Revenue Act
which causes the Auditor to remark upon
the demoralizing influences Of circusos,
and to send back to the sheriffs in these
counties their annual returns for corrcc-
ton as to this tax.
The law provides (section 49, OF the
Revenue Ac0 that the Auditor of the
State reject the annual returns OF any
sheriff when ne has good reason to be-
lieve said returns arenot entirely correct
and contain material omissions in SEIZED
ules 'B'' and &C. in any of the subjects
Of taxation therein provided and he may
make Investigations as to such omissions,
and for this purpose may send for per
sons and papers"
The sheriffs are accountable to the
State treasurer for taxes collected for
State purposes and to the county treas
urer for the amount levied for county
purposes, wether he collects it or not.
He has ample powers to enable him to
collect it and his failure to do so, for any
reason, viii not excuse him from his
liability to the State and county. Sec
ton II Of the Machinery Act provides
that mo county, city council or town
commissioners shall have power to re-
lease, discharge, remit or commute any
portion Of the taxes assessed and levied
against any person or property within
their respective jurisdictions for any
reason whatever, and any taxes so dis
charged, released, RENTED or committed
may be recovered by civil action from
members OF any such board at the suit
OF any citizen OF the county, city or town,
as the ease may be, and when collected
shall be paid in to the proper treasurer.
A number OF sheriffs have also made
the mistake Of SIMPLY returning the NUM-
Der of doctors, lawyers and dentists who
have paid the license tax levied by section
30 Of the Revenue Act, instead Of re-
turning the whole number of each liable
to said tax. A sheriff is accountable to the
State for this tax whether he collects
it or not Section 81 Of the Revenue
Act says the sheriff shall enforce the
penalty prescribed therein on every law
yer, doctor or dentist who fails or refuses
to pay this license. The bond Of the
sheriff on file in the Auditors Office is
ample to secure the State against any
loss on this account, but the Auditor
hopes that al viii be settled without
any recourse to stringent measures. The
Legislature passed these laws and 1t is
the sworn duty Of the Auditor, the sheriff
and county authorities to enforce them,
These omissions have arisen more on ac-
count Of failure Of officers to read
and study the law than otherwise.