The Caucasian. (Clinton, N.C.) 188?-1913, 1899-11-09
PHARIsEEs OR PHOOLs,

~ 10 oOAsoAOoO W lilo N0W6 anu
Observer that Simonton's decision in
the railroad tax case is rendered up
on bare technicallty. utterly disre-
garding the intent of the legislature.
Just now We are in an exceedingly
charitable mood ,and we re inclined to
believe that the News and Observer
tells the truth. Perhaps the major
ity OF the legislature thought that
they had conferred all of the powers
which the Railroad Commission ever
had upon the Corporation Commits
sion.
If the legislature of 1899 had been
of the same composition as that of
1891, the people would be inclined to
believe that the break discovered by
Simonton was entirely accidental.
But it must be borne in mind, that
the legislature of 1899 was not com.
posed Of "clod-hopppers," but of the
"brains Of the State of North Caro-
lipa," and Of the patriotism of the
State of North Carolina. and of the
Redshirted Flower Of the Democracy
of North Carolina. As great law
yers as the Democratic party has
were members Of the legislature of
1899. II would hardly be just to say
that that body was composed of null
lot heads from the East and chest
nuts from the West. There was
Judge Conner, of Wilson, (but even
good Homer some times nods), and
Mr.. Roundtree, Of Wilmington, and
Judge Allen, of Goldsboro, and the
two Justices, and Mr.. Glenn from
the West, to say nothing of George
Whites man from the East, and 9th
or smaller fish of the wide-mouthed
type. Now it would seem that, if
there were any principle Of construc-
ton applicable to one character of
law and not to another, some of
these gentlemen would have been
aware of it and have been careful
for the interests of the State.
Judge Simonton seems to rely
somewhat upon such q principle. He
says in his opinion:
lit must be borne in mind that
the legislation now under discussion
is not remedial legislation. In all
such cases courts labor to arrive at
the beneicent intent of the legisla-
ton and seek to secure its full effect.
Commonwealth vs.. Kimball, "A
Pick, 81. and cases collected in @
Am and Eng. Enc. of Law, 3O9, 1862,
"a Idem, $3.50. We are constr uine
statutes imposing taxes and burdens
on the tax payer. In all such the
rule is changed. 1.-THE highest powe,
that sovereign, the Law making
power, can confer is the power ia
tax, and every Act comforting tina,
power must express it plainly, and
the Act 30 expressing it must be
strictly construed"
Did none Of these lawyers in the
legislature know that . tax aet
would be strictly construed, and that
nothing wovld be left to implication,
or did they want to leave this loop
hole as . sort Of compensatiou for q
campaign fund in 1887
Again, says Simonton, quoting
Lord Chancellor Cairns:
Gas I understand the principle Of
oil fiscal legislation il this: II the
! person sought to be taxed comes
within the letter Of the law, he must
be taxed, however great the hard.
ship may appear to the judicial mind
to be. On the other hand, il the
Crown seeking to recover the tax car
not bring the subject within the let.
tor Of the law, the subject il free
however apparently within the spir.
it Of the Law the case might other.
wise appear to be. In other words
If there il admissible in any statute
what il called IN equitable construc
ton, certainly such . construction il
not admissible in . taxing statute
when you can simply adhero to thu
words Of the statuto."