The semi-weekly messenger. [volume] (Wilmington, N.C.) 1897-1908, 1897-07-27

the next year unless there had been
some legislative change in the bounda-
ries OF such counties.
stock in Incorporated Companies
is another species Of property which,
according to the reports made, might
be said to exhibit marvellous gymnas-
tic powers-not SO much in the annual
aggregate amounts reported as in the
different returns made from year to
year by various counties. 1t is not
difficult to understand that this kind OF
property might easily decrease or in
crease in various counties by transfer
from one to the other, or a transfer
out of the state altogether. But some
illustrations may be given which seem
to me to be altogether unaccOuntable.
Fol instance. M county (Cabarrus).
reports a comparatively small differ
ence from year to year. having re-
ported for taxation in 1893 500, 900, in
1894. sos, 900; in 1895, $S1, 600; in 1896,
$4,000. Another county (Guilford). re-
ported in 1898 500, 600; in 1894, $40, 900;
in 1895, $1,000; in 1896, SIS, 900. Another
county (Forspth), reported in 1893
$50. 900; in 1894, $140.O 900; in 1895, 1872. 900;
and in 1896, $4,000. Another county
(ROwan), reported in 1893. $444, 600; in
1894. $4,000; in 1895, SIG, 900; in 1896,
1925, O00. All these counties show a
considerable decrease in stock in in
c~orporated companies since 1893. One
county (Durham), shows a remarkable
increase from 1893, as we'll as a re-
markable difference in the amount
from year to year. It reported in 1893
$265, 900; in 1894, $1O4, 600; in 1895, $l,02S,-
900; and in 1896, 81, 344, 900. Two counties
Graham and Montgomery, have not
reported any stock in Incorporated
companies during the past four years.
One county (Polk), reported an aver
age Of $4,000 a year for three years,
and in 1896 reported none at all. We
can easily understand how a county
might report no stock at all, say, in
1894, and report a large amount in a
subsequent year; for the completion
OF a large manufacturing concern or
the organization Of large stock syndi-
Gates is possible from one year to an
other; but it is rather irregular for a
county to report half a million dol
lars worth Of stock. say in 1893, and
while not suffering the loss of any fac
tory or stock company, report but lit
tie over ten thousand dollars in 1894,
and then in 1895 strike around the half
million dollar mark again. We can un-
that this is actually possible,
but I am inclined to think that these
differences in reports in this state are
much largely due to our system
OF listing than to the yearly going out
AAO SOAAAAAAS All III NANS JUN
While the facts I have stated might
clearly indicate some lodging and eva
sion of taxation, there is yet another
kline of property known as Solvent
Credits" concerning which there has
doubtless always been greater lodging
and evasion. than with any other kind
Of property. 1t is clearly intended that
the terms Solvent Credits" shall COM
prehend every evidence Of debt, includ-
ing bonds mOrfO9 OoC ohoffo1 mont
cages, notes of hand and all accounts
collectible by law, but especially such
obligations as are collectible by dis
tress, whether bearing interest or not.
1t is possible under our law that some
confusion might arise with reference
to this term; for while we provide for
the listing of money on hand or on de-
post, and while some moneys on de-
post are doubtless given in as money
on hand. our law specifies that any
certificate of deposit in any bank may
or shall be deemed a solvent redit. 1t
is therefore possible, hat some tax
payers may have given in money on
deposit under the head Of Money on
Hand" while others nay have given
it in under the head of Solvent Cred
it's"
No question is raised as to the con-
s~titutiOnality Of imprisOning a citizen
in this state because he fails or refuses
to put his name on the tax list. But
after his name appears, then comes
the that he cannot be consti-
%tutiOnally imprisoned for failure to pay
the obligation. 1t is a curious condition
of affairs that will permit the impris-
onment of a man for declining to for
mally acknowledge an obligation which
is known to exist, and permit the i'm
prisOnment Of the same man for refu-
sal to pay it.
North Carolina is not the only state
that has on it's statute books a law for
the Imprisonment of a citizen who fails
to pay taxes. The state Of Massachu-
sets, which is universally regarded as
one of the most intelligent and intel
lectual states in the union, does not
think it vicious or unfair to present
on its code the following enactment:
IF a person refuses or neglects for
fourteen days after demand to pay his
tax, and the collector cannot find suf-
fcient goods upon which it may be
levied, he may take the body Of such
person and commit him to prison, there
to remain until he pays the tax and
charges Of commitment and imprison-
ment or is discharged by order Of law.
But a person imprisoned for non-pay-
ment of a poll tax shall not be de-
tanned in prison more than twenty
days"
Massachusetts,, however, has no n
stitutional prohibition of imprison-
ment for debt.
The attorney general has announced
his opinion to the effect that this law
is constitutional in this state, and while
every effort should be made to avoid
the necessity Of %resorting to it, it ought
to be made to serve as an inspiration
to some citizens to be willing and
prompt in contributing to the public
burden their propOrtionate share Of its
expense. I would not appear as a de-
fender Of this law on account of any
general necessity for it, for our ma
chinery for the collection of taxes after
there a been a proper return Of prop
erty. is amply sufficient for all pur-
poses OF collection il the officers who
are entrusted with its execution will
do their duty. But it Is on our books,
and 1t may be well for the executors
OF the law to understand the force OF
1t, and for them to let others know lust