The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1897-07-27
ATTORNEY-GENERAL TREAS
URER AND AUDITOR PASS
UPON II
FUSI0NlSTS TRYING TO EVADE Law
Attorney General Tries to Save Them From
Their FoIy--He and Little Bill"
Bryan Hatch Out a Scheme
of Repeal,

subscriber in Alamancc county in
which he says
Il wish to know if the last Legisla-
ture did pass Il law making it Il criminal
offence, punishable with fine and inn
prisonment for failure to pay taxes on
or before criminal court held in said
county after the first of September?
see such statement in the newspapers, and
have been making the statement myself.
1t is not my intention to SANDER the
last Legislature, as God knows the truth
! is bad enough Kindly let me know if
such a law was passed
THE REVENUE ACT.
Sections - and IS of the Revenue act,
Acts of 1897, chapter 1GS, on page 246,
read as follows:
Section -. That it shall be and it is
hereby the duty of the sheriff of each
county in the State to make diligent in
quiry and report to the judge at each
term of the criminal court held in the
county following the time when the
license tax and TAXES PROVIDED
FOR IN SCHEDULES A, b AND G
of this act should have been paid as to
whether or not such license taxes and
OTHER TAXES have been paid by all
persons or corporations liable for the
same, and to make out a list of all de-
linqucnts. And it shall be made the
duty of the judge to submit the list of
the delinquents to the solicitor to the
end that such delinquents may be prose
cuted for such defalcation in the man
ner provided in the next section of this
act.
Section So. That such persons or cor
porations who are liable to pay the IL
cense tax or TAXES PROVIDED FOR
IN SCHEDULES A, b AND @ Of this
act and the machinery act, and shall
fail to pay the same as provided by law
shall be GUILTY OF A MISDE-
MEANOR, and PUNISHED BY A
FINE not exceeding FIVE HUNDRED
DOLLARS or IMPRISONED not
exceeding SIX MONTHS. and the
sheriff shall be allowed by the judge
such compensation for making such re-
port as he may deem just and proper,
to be paid by the county"
THE MACHINERY ACT.
Section 80 of the Machinery Act, Acts
of 1897, chapter 169, on page 261, says:
"All taxes shall be due on the first
Monday in September Of each year"
TREASURER'S AND AUDITOR'S
VIEW.
In this paper of June % last n men,
Der of the staff interviewed Auditor
Aver, Treasurer Worth, and each OF
them said that these sections apply to
everything under schedules A, b and q
OF the Revenue Act and the Machinery
Act, so, that the owner OF property the
tax on which has not been paid, may
be jailed for the debt.
ATTORNEY GENERALS LEGAL
OPINION.
Hon. Zeb. Vance Walser, Attorney
General OF the State, on the 2Sth Of
June last, rendered an opinion on this
law, as follows:
''It 10 any opinion that sections 81 and
90 Of the Revenue Act apply to all taxes
alike. At first l thought the provisions
unconstitutional as being In contraven-
ton to the provisions Of the Constitution
which provides that there shall be no
imprisonment in this State for debt, but
after consideration have concluded that
they are valid"
ATTORNEY GENERALS PARTI-
SAN OPINION.
On July 10th, the Honorable Attorney
General issued another opinion on the
law from which it is very evident that
he had heard from the people, and pro-
poses to prostitute his official position
for the purpose OF covering up the ini-
guilty Of one OF the heartless and oppres-
sive laws OF the last unlamented Legisla-
ture. This revised opinion. made to fit
the political needs OF the party from
| which he holds his commission, is
published in the Chatham Citizen, whose
editor has a slice OF pie as Commissioner
of the Agricultural Department, along
with q preface calculated to deceive the
| people. The opinion and preface are as
| follows:
"The statement which has been pub
| lished all over the State that Attorney
General Walser had decided that the inn
prisonment clause in the tax law applies
| to all taxes, turns out to be a Demo
| cratic lie. The Attorney General has
| made no such decision. In letter to
Senator j. e. Bryan he says:
Lexington, N. c., July 10, '97.
"Hon. J. Il. Bryan, Moncure, n. G.
| '"Dear Sir: In reply to your letter of
recent date, l have heretofore given ex-
| preston to an opinion that sections 52
and 50 of the Revenue Act of 1897 will
| bear some doubt as to what taxes they
| apply. / have been informed by gentle
| men who were members of the General
Assembly that these sections were meant
to apply only to privilege taxes. But
be that as it may, it is my opinion that
| it would not be the duty of the sheriff
to make report to the court as provided
for in the law until after the day fol
levying and selling had passed. But
from all can gather these sections were
not intended to apply to poll and per
sonal property taxes, but only to license
or other privilege taxes.
"'Yours truly,
"ZEB. V. WALSER.
ATTORNEY General"
No DTcUuN1CyTTON NEAnE