The news & observer., 1897-09-04
IMPRISONMENT POSTPONED I'LL NOVtM-
wv 6ER,

|
Der.
Tho neonle will not be sent to jail II
they do not pay their tax in Septenipe''
as the law directs. When the text OF the
new law appeared, the Attorney General
promptly declared that it applied to all
taxes. Later in a letter to little bill
| Bryan, of Chatham, he wrote that ne
understood the penalty was not intended
by legislators to apply to land and per-
sonal property, but only to the special
taxes imposed. He has had another look
at the law and given still another opln-
ion. Writing under date of August 24th,
to Mr.. j. Y. Williams, sheriff of Alexan-
der the Attorney General says:
Dear Sir: In reply to your letter
of recent date, it is my opinion that
Sections so and So of the Revenue act
of 1897 do not apply to capitation and
property taxes. But there being some
doubt as to what taxes these sections
apply, the law Of construction requires
that the construction that is most
conformable to reason and justice
should be adopted. There is strong
presumption against absurdlty IN
statutory provision. So, when the
language Of an act is susceptible OF
two senses, that sense will be adopted
which VIII not lead to absurd conse-
quences Would it not be absurd to
make it indictable not to pay capita
tion and property taxes in counties
where a term Of the Superior court
is held the first Monday in September
when the same act itself only requires
the tax lists to be delivered to the
sheriff on or before the same first Mon
day in September? Or why should the
sheriff be required to make diligent in
quiry" to ascertain the delinquents,
when he himself has possession Of the
tax lists for the county, unless it refers
to privilege or other license taxes which
are not required to be returned? 1t is a
canon of Interpretation that the legisla-
tive purpose and the object aimed at are
language is to receive that construction
which will bring it into harmony with
such object and purpose rather than that
which will tend to defeat it.
II have heretofore given expression to
the opinion that Imprisonment for non
payment Of taxes is not unconstitutional
in this State. But whether the Legisla-
ture intended to make it a misdemeanor
to fail to pay ordinary taxes, is quite an
other question. OF course you will un-
derstand that this letter is unofficial, as
am not permitted to advise any one Of
fic;ally except State officers; but prece-
dent and reason justify me in giving my
opinion upon matters of so great concern
to the public. Yours truly,
ZEB. V. WALSER,
Attorney General.
! Judge Starbuck, who is presiding this
week in Wilkes county, by request gave
his opinion of the law in question. The
Chronicle gives the following points from
Judge Starbuck's explanations:
81. All taxes become due the first
Monday in September.
"2. The sheriff is required to be
in his office in Wilkesboro during the
month Of September for the purpose of
receiving taxes.
SO. During the month of October
the sheriff must spend one day at
least at some stated place in each
for the purpose Of receiving taxes.
"a. After the first day of November
the sheriff can levy upon property for
taxes.
"5. All persons who fail to pay their
taxes on or before the first day Of No
lvember are liable to indictment, and it is
the duty of the sheriff to report all such
Idelinquents to the judge at next term Of
1.-THE court, the judge must report to the
solicitor, the solicitor to the grand jury,
and the grand jury must present bills,
and if found guilty such delinquents are
liable to fine of $500 and Imprisonment.
"From this explanation it will be seen,
that if any one fails to pay his or her
taxes by the 1st of November, he or she
will be indicted for misdemeanor under
the new law. 1t would be well to remem-
Der this"
The Attorney General and Judge Star
buck are both Republicans.
The Attorney Generals is a political
opinion, in which he tries to find hole
through which officials can crawl to
avoid the consequences of bad law en-
acted by his party. The Judge holds that
Indictment cannot follow until the time
when, under the law, the sheriff can levy
on property. This will make the taxes
due by the first Of November ,and parties
not paying by that date are liable to fine
and Imprisonment. Judge Starbuck's con-
struction, agreeing with that Of Solicitor
Pou, gives us until November first before
going to Jail. Let us be thankful for thus
deferring the period of imprisonment.
AS TO MRS. JEFFERSON DAVIS.