The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1897-03-14
DEFECTIVE REVENUE ACT
SUPREME COURT MUST PASS
UPON iT AT ONCE.
Either a Case viii be Made up or a
Special Opinion Asked by
the Governor.

special OPINION Asked bY
the Governor.
Nothing was done yesterday touching
the new Revenue Act which has been
thrown all out of whack by the non-ob-
serVance of the constitutional equation
IN the matter of taxation. 1t is under
stood, however, that some steps will to-
morrow be taken with a view to having
the law passed upon by the Supreme
court.
There are three ways I'm which this may
be done. An agreed case may be made
up in the Superior court and sent UP to
the Supreme court for immediate hear
ing and decision. A second method or
bringing the matter before the court
is TO get out q mandamus to compel the
Secretary of State to publish the law
and let the case be taken up on appeal.
Still third method is for the Governor
to request a special ruling upon the spe-
cial point in doubt--as was done in the
matter of the Grant railroad-lease-biu
substitute before the House a week ago.
1t is probable that this latter method
will be resorted to in determining the
matter. The objection to it, however, is
that no argument is heard and it will
take the court sometime to render its
opinion intelligently.
There is a diversity of opinion as to
how far this defect in the law affects
# Some claim that is vitiates the entire
bill. being the foundation stone upon
which the whole revenue and machinery
acts are built Others hold the opinion
that only the particular section fixing
e
This is a matter of greatest impor-
lance as there are great many things
taxed in the new law that escaped taxa
ton in the old, and in nearly every IN
stance the license taxes have been M
creased very materially.
The Revenue and Machinery Acts Will
not be printed by the Secretary of State
until the matter is finally determined.
Usually 5000 copies are printed as soon
as possible after tho Legislature adj
journs-
There will be no caption of the laws
printed this year, as is usual. The Leg
islature refused 30 pass the bill providing
for this. 1t usually costs 500 10 have
the captions prepared for the printer
There were 773 Acts and 66 Resolu-
tions passed, enrolled and ratified by the
Legislature. The laws, when published
will make a book of about the same size
as those of 1895.
The chief clerks of the Legislature, II.
r. King, OF Onslow county, and II. u
Masten, OF Wilkes, yesterday completed
their work and turned over to the Secre~
tary of State the House and Senate
journals. originals and copies. AFTER
drawing their pay these two office holders
took the afternoon train for Washing
ton to see what they could do there IN
the way of getting more pie
The State Auditor is having great trou-
BILE in getting Sheriffs TO enforce the law
taxing lawyers, doctors, dentists and
boarding houses. 1t will be remembered
that the Legislature of 1895 placed
tax of so cents on each bedroom kept
for rent TO either transient or regular
boarders, and a. license tax of $40 on
every practicing lawyer, physician OF
dentist. These taxes, the sheriffs III
many of the counties do not collect Ihe
sheriff in one Of the largest counties III
the State recently in settling his taxes
made no return for the tax on boarding
houses, whereas there are twenty -four
regular hotels and boarding houses in
the county He returned a license tax
on only seventeen lawyers, doctors and
dentists, while the Auditor has in his Of
fee the names and addresses of forty-four
regular practicing lawyers, physicians
and dentists of that county, all of whom
should have been and viii be made pay
the license tax of $40. IL such persons
do not pay the tax it is the sheriff's duty
to have their names presented TO the
grand jury for indictment.
The returns of other sheriffs show al
most ass bad a state of affairs In some
other counties, and show how incom
petent are many of the new sheriffs and
how badly they attend to their bust
ness