Virginian-pilot. (Norfolk, Va.) 1898-1911, 1900-04-05
EXAMINER OF RECORDS.
CONSTITUTIONAL OF ACT GRE
ATING THE OFFICE DOUBTED.
Franklin. Va, March 3lst. 1soO.

A11NG IHE OFFICE DOUBTED
Franklin. Va, March 3lst, 1900
Editor of the Virginian-P Pilot:
The Supreme Court having very
rightly. in my judgment. declared the
LATE Commissioner of Valuations Act
90 to be void on the ground that IL
carried an appropriation and was not
passed in constitutional manner. nor
oy constitutional vote land therefore
was not passed at alD, will you permit
me 10 suggest through your columns
! mat the act of Assembly creating the
position OF the Examiner of Records
(see acts 1866, Chap. 705. page 77a,
amended by acts 1875 Chap. TO7, page
1860 Is also void because it also never
passed In q constitutional manner nor
by a constitutional vote. think that
careful examination of the journals
OF the House of Delegates and the SEN
ate for 1886 and 1878 will disclose
the fact that this law CD went through
both branches OF the Legislature at
both sessions without roll-call at any
time, and IL there was even q division
and count, still not a constitutional
majority voted for the bill in either
branch, at either session. I am prac-
tically certain that am right in this
conclusion.
The two acts involve almost EX-
ference being that in the Commissions
ers Of Valuation act I believe that the
Auditor was required to pay for some
books, forms. &C.. out OF the Treasury,
while there Is no such requirement in
the Examiner of Records act But
cannot believe that this was what the
court meant when it said that 1--WE are
of the opinion that the act. ). carries
with 1t an appropriation of public
money" The court surely must have
meant that the appropriation of pub-
lie money referred to was the pro-
posed pay of the Commissioners of Val
uatlon, which was directed to be paid,
If 1 recall Alright "in the same manner
as the compensation Is now paid to
Commissioners of Revenue" the court
of course knowing that the Commits
sioners of Revenue are paid by war
rants on the public Treasury. Exactly
the same language Is used In the act
above referred to creating the Exam
liner Of Records. They are required to
be paid lin the same manner as the
compensation is now paid to Commits
sioners of the Revenue" and T. q
manner" I repeat. is by warrant on
the public Treasury. If 1t be contended
that such language carried no appro-
priation, then will some one tell me
what these Examiners of Records have
been paid out of all these four or five
YEARS SllCe lney were created!
| They have gotten pay and have got
| ten 1T out Of the Treasury. If this act
| appropriates nothing. then under what
| act were these officers paid? BY what
authority. other than this act, was the
money that has gone to them paid out
Of the Treasury? The conclusion is
irresistible that this pay to the officers
is what the court meant by "approprln-
ton of public money" and hence be-
lieve 1t cannot be successfully con-
tended that the Examiners OF the Re-
cords act Is materially different from
the Commissioners of Valuations act,
and as the one is unconstitutional. then
so also is the other.
Some one will ask "Why has not this
| question been raised in all the four or
! five years since these officers were
created? Z" The reasons are not hard to
fnd. They are: 1st. The act Is not
widespread in Its application, being
| confined to fiduciaries solely.
| I'd. The people materially effected are
almost entirely the heirs of dead men.
mainly widows and infants, who don't
know enough about the effect of the
law or the defect In its passage to raise
! the same sort of howl about il that the
business people Of the State have sue
| cessfully raised about the Commission.
erS of Valuations act.
| Sd. Probably nobody thought of the
de1ect IN the passage of the act.
FOR these reasons the Examiner of
| Records act has not heretofore been
attacked. and the result is that widows
and minor children (who are generally
! least able to pay taXes), having prom
| erty In the hands of administra tors.
executors. guardians and trustees. are
the only people in the State of Virginia
who. AS a CLASS pay taxes on ALI,
| the property that they have.
| Is this right?
However I have never objected to
this law. or to the Commissioners of
Valuation law. because OF the fact they
sought to secure more universal list
Ing of personal property for taxation.
| l believe In every persons listing what
| he has. according to law, and I would
that our Commissioners of the Reeve
nue. would enforce the law STRICTLY
and IMPARTIALLY in every county
| and city in the State. This would be
| the best way to secure just amend
ments to some of our unjust tax laws.
for the very best way to get rid of a
bad law is 10 enforce it Except to de-
clare it unconstitutionaD. But what I
| objected to in the Commissioners Of
Valuation act. and now object 10 in the
Examiner OF Records act, Is that we re-
| tain the Commissioner OF Revenue and
| pay him the same. or increased pay
| and yet employ these new officers, at
big pay, to do part of his work for him.
-.
n