The Caucasian., 1897-08-05
n uuTr op,s,eu.


1hs Tax Lsw.
6ALIsAuRy, n. c., July l. 81.
EDITOR WORLD: there seems 70
Be ssme doubt and uneertainty in
the public mind ~ 10 tho true import
Of sections 50 and So Of the Revenue
Act passed by the last General As
sembIy OF North Carolina, I haye
requested the legal opinion of my
attorney, Theo. r. Kluix. Esq, in
relst ton thereto, and herewith give
his reply for the infor,aatior Of the
public. II indicates very clearly my
duty. and upplsssant NJ it may be,
/ have no alternative bat to perform
that duty.
Very respectfully,
JAS. II. MONROE, Sheriff.
SALISBURY. N. c., July l, '97.
J. n. HoNRoE, ESQ,
Sheriff Rowan Couaty:
Dear Sir:-The language Of Soc
tions 50 and SO OF the Revenue Act
of 1887, il as follows:
"Sec. So. That it shall be and it il
hereby made the duty Of the sheriff
Of each county in the State to make
diligent inquiry and report to the
judge ct each term OF the criminal
eourt held in the county following
the time WHEN THE LICENSE TAX AND
TAXES PROVIDED FOR IN ecHHDULIs
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 corpor-
atoms liable for the same, and to
make out . list Of all delinquents.
And it shall be the duty of the judge
to submit the list of the delinquents
to the solicitor to the end that such
delinquents may be prosecuted for
such defalcation in the manner pro
vided in the next section of this act.
Sec. SO. That such person or COR
porations who are liable to pay the
LICENSE TAX OR TAXES PROVIDED FOB
IN SCHEDULES A, B and c OF THIS
ACT AND THE MACHINERY ACT, and
shall fail to pay the same as provid-
ed by law shall be guilty of q mis-
demeanor, and punished by . fine
not exceeding five hundred dollar,
or imprisoned not exceeding siz
months, and the sheriff shall be al.
lowed by the Judge such compensa.
ton for making such report as he
may deem just and proper, to be
paid by the county,"
The small capitals are mine. Thi.
language is 50 explicit that q way.
faring man though q fool need no,
err therein.
It covers all taxes under the Rev
enue and Machinery acts, and al
November term of Rowan Superio,
court, (the first after the taxes are
due on September ~ it will be your
duty to make out and submit to the
Judge list of delinquents, to the
end that they may be prosecuted by
the solicitor.
With the reasonableness or con.
stitutionality of the law you have
nothing to do;jyour sworn and;bound.
ed duty is to enforce it.
The State Treasurer and the At
torney- General both construe the
law just as l have done, SO that
every man in the county must pay
his taxes, before November court
Corporations, associations &c., as
wei } or suffer the consequences.
There is no force in the sugges-
ton that there is special law ex-
empting Rowan county from the op-
era ion Of these sections, The law
resrrred to is chapter $50 Of the laws
of 1888, WI ich allows the sheriff of
certain tobacco counties, (Rowan
lncluded) until May l, to settle with
the State Treasurer. This simply
postpones the time when the sheriff
is required to advertise the proper
ty of delinquents, but does not ex-
tend the time when he is required by
sections 81 and So to report them to
the judge for prosecution.
Very truly yours,
! THEO. F. KLUTTZ,