The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1897-06-01
LEGISLATURE AND TAXES.
Mr.. T. T. Hicks Reviews Some Provi-
sions of the New Revenue Act.


] To the Editor: The Democratic Legis-
! lature Of 1888 made it a misdemeanor for
| any man to fail to pay his taxes for six
months after being returned by the sher-
! iff as insOlvent. The law may be found
| on page 533 of the acts of that session.
| Soon after that heard the Hon. G. A.
| Cook denouncing the party in a speech.
| He told his hearers that it had always
been regarded as very incOnvenlent
| though not disgrace to be poor; but
now the Democrats had made poverty
a crime: 1T was q severe arrangement,
and I've Thought of it many time since.
| The Democrats soon repealed that law,
but the last Legislature, actually provld-
| ed that a part of each mans estate
should be forfeited to the State by his
death. and it went further and made 1t a
misdemeanor punishable by fine not eX-
ceedng five hundred dollars or imprlson-
| ment not exceeding six months, for amy
person owing property or poll taxes not
| to paw the same before the first term OF
the Superior or Criminal court converting
in the county each year after the first
Monday in September. 1t does not stop
here. II one should fail to pay his or
her taxes by the first court and should be
| indicted and punished as aforesaid at that
| term, and should fail to pay the taxes
until another term of the court rolls
| round the act makes him or her indictable
! at each term till he pays it. Probably
the last named section strikes q snag in
the organic law providing that no man
| shall be twice veXed or punished for the
same offence. yet the solicitor might reply
that the legislature intended 10 make it
continuing offense for every days fail
ure.
This might as we'll be known in the
State at once. As all taxes are due Sep
TENDER 1st and as there is required by the
Constitution to be at least one Superior
court in each county between September
and Christmas, it seems that all the citi-
zens of the State who don't pay their
taxes before Christmas will spend their
Christmas in jail If, therefore the citi-
zenship e O.. g.. 6. 6. g. g. IS. -.
zen fails to pay his taxes the State takes
! his liberty; and if he dies in Jail it for
feits Ga part of his property to the State
T. T. HICKS.
Henderson, n. c., May q, 1897.
Section Al, So and 80 of our new tax
law ratified March 8, 1897 are as follows:
Section Al. The clerk of the Superior
court in each county shall require every
administrator and every executor, upon
the filing of the annual reports required
by law of such administrators or execu-
tors to deposit in the office Of the clerk
to be turned over in ten days to the
sheriff or tax collector of the county
the following taxes: Upon all legacies and
, ,,,h HaSnpn6pI n
sons in the direct line, two-thirds of one
per cent, and upon all such legacies and
:nheritances devised or descending col
! laterally (save and except such as are for
charita BILE uses), one and One-half per
cent. and no administrator or executor
shall be permitted to file his final account
unless and until such taxes are paid or
discharged.
Section 90. That it shall be and it is
hereby made the duty of the sheriff Of
each county in the State to make diligent
inquiry and report to the Judge at each
term of the criminal court held IN the
county following the time when the Ii
cense tax and taxes provided for in sched-
ules A, B and c. Of this act should have
been paid as to whether or not such
license taxes and other taxes have been
paid by all peSSodlS or Corporations lab
for the same, and 20 make out list OF
all delinquents. And it shall be made the
duty of the judge to submit the list of
the delinqusrts 10 the solicitor to the end
that such deiirsusnts may be prosecuted
for such detaAeesaon in the manner pro-
yided in the next section of this act.
Section So. That such person or cor
porations who are liable to pay the Ii
cense tax or taxes provided for in sched-
rlaes A, B and G of This act and the
machinery act, and shall fail to pay the
same as provided by law shall be guilty
of misdemeanor, and punished by fine
not exceeding five hundred dollars or i'm
prisoned not exceeding six months, and
the sheriff shall be allowed by the judge
such compensation for making such report
as he may deem just and proper, to be
paid by the county.
Section "a. This act shall be in force
fron, and q flor IT'S ratifica tiou -