The Robesonian. [volume] (Lumberton, N.C.) 1870-current, 1897-05-05
roperty ara Poll Tax Levy unconstitut:onaI.

| press OF OtIlef matter. 1t Is OF
such Importance to the people Of
the State that we give it now, all
though. it is more than a, week
old. Il
Not only was the Legislature of
1897 very extravagant body, but
it was also an incompetent one
and several of its acts have been
declared unconstitutional. The
hasty manner in which business
was rushed through and tie insa-
tiate thirst Of the faithful for pie
are probably accountable for the
many blunders made.
The last work Of the body to be
declared void was the tax levy for
1897 and 1888. The case was car
rled to the Superior Court and
that body rendered a decision last
Friday evening putting into effect
the poll tax and general tax of
1898. The decision was rendered
IN the case Of the Governor against
the Auditor in which the former
sought to make the latter change it's
pol taxto $1.38 and thus correct
the carelessness of the Legislature,
which IN the revenue act made the
general taxes 46 cents and the poll
tax only $1.29. The majority Of
the Court decide that sections 9
and 8 of the revenue act are I'M
constitutional and void, leaving
the corresponding act of 1895 IN
force. Justice Clark and Douglas
dissent.
The opinion is lengthy and is
written by Justice Montgomery.
1t overrules the decision of Judge
Adams and sustains the demurrer
OF Atdltor Aver. It says the
equality between property and
poll tax is not preserved; that the
Governor has but done his duty
for the best interests of the State
III lnstltuting this proceeding and
that the decision will no doubt be
a great relief to the Auditor: that
section 2 of the revenue act fixes
the capltatlon tax at $40, without
conditions and without reference
to any other of it's sections or pro-
visions, and there is, therefore. no
room for enquiry into the inten-
ton OF the law makers. 1t can
not be said when they wrote 81 %
they meant $1.38. It must be
presumed that they knew what
they were doing and that thew
maant to do what they did. The
act was perfectly regular on its
face, had passed its seveeal read
lngs and was duly ratified and nc
proof as to mistake or error can
now be heard in this Court.
So the Auditors duty is to send
out forms with the poll tax fixed
at S1.2o. The contention of the
plaintiff means simply this: That
though the legislature, in Ian
guage entirely free from doubt,
has violated the provisions of the
constitution by disturbing the
equation of taxation, yet the Aud
ltor can be compelled to give
force to a law unconstitutional on
It's face because the constitution
has fixed the equation.
The constitution does not levy
. tax on anything, but simply pro
vldes that the public revenue may
be raised by taxation and fixes
the equation to be observed by the
Legislature between poll and prop
5 erty taxes. If the legislature
t should at any session levy a tax
| on property, but fail to levy pol
: tax it could not be contended that
+ the provisions Of the constitution
' regarding equation of taxation
could supply the omission and
< BRING into a defective law capi.
9 tatlon tax equal to property tax
2 levied on $500 worth Of property
The constitution is chart which
t must be followed and consulted
| 1t the Legislature fails to do its
l duty there is no help. If in its
3 action 1t dlsturbs the equation oil
taxation the sections or parts OF
3 sections containing the violation
l are void and the Courts can lenc
: no aid by judicial decision, bu1
3 must declare the offending pro
vision of law void.
In view of the great public in.
e terests concerned, the majority o.
the Court say that while parts q
I section 2 and 3 alone referred te
are void, yet the remainder of the
$ act IS valid, and though the act q
1897 contains clause repeating
l all acts and parts of act contrar,
+ to 1t, yet parts of sections 9 an6
7 3-oS theacts of 1897 being uncon.
. stltutlonal and void, it follow.
l that these parts of the act of 1885,
=, which levy a poll and property