Virginian-pilot. (Norfolk, Va.) 1898-1911, 1900-12-08
INTERPRETATION OF THE LAW
Large Increase in the saIos of Fertilizers
Effort to Revive Y. NJ. @. A. Work in
Raleigh The Tax Assessment Cascs
Ended Temporarily The Case of the
state Against Brown on Appeal From
watausa County. Decided by the SUI
premo Court.


General Douglas has given State Treas
urer Worth two important opinions.
One of these is regarding the payment
of taxes by the American Telegraph
and Telephone Company. The law i'm
poses 2 per cent. tax on gross receipts
within the State. The treasurer CON
tends that this means on all that the
company receives in this State for tolls
The attorney general says this is q cor
rect Interpretation OF the law as il Is
written but that the law is clearly un-
constitutional and cannot be enforced
as only that part of the receipts is tax
able which is for business wholly with
IN North Carolina, as the other is inter-
State business.
Another opinion is in regard to the
First National Bank OF Gastona's re-
fusal to pay State taxes for 1899 1900
The attorney general advises the treas
ured to ask for Il list OF stockholders of
the bank and the net value OF their
holdings, after deducting the amount of
real estate upon which the bank pays
taXNand after further deducting from
the value OF such holdings OF stock the
rebate upon its value to which the
holder may be entitled under the privi-
lege which the law gives him OF OFFSET
ting his debts against his solvent
credits. He further advises the treas
urer to request the payment of tax
upon the net value of the various hold
ings of stock, and If this IS not done to
bring suit. The attorney general says
the legislature evidently intended that
bank shares should he treated as SOL
vent credits for purposes of taxation.
lie does not himself think they should
be SO treated.
BOARD OF AGRICULTURE.
The Board of Agriculture. at it's re-
cent meeting, heard the report of Com
missioner of Agriculture Patterson,
which was fun and well prepared. The
board was Interested in his statement
that the Increase in fertilizer sales this
year over last year is 10000 tons. All
the members of the board were present
The terms of thirteen expire with this
meeting. but as the last legislature pro-
vided that in case OF eXpirations there
should he no filling of vacancies until
the number of the board fell below
nine. there Will be only three vacancies
TO be filed by the legislature in Jan
uary. Those elected by the legislature
TWO years ago in order that they might
out-number and out-vote fusionists on
the board are Bunch, Cofield. Bailey
Capehart, McArten. Bernard and stew
ems. Their terms are for two years and
they retire. The terms of r. IL. Jones
Bryan Grimes and w. a. Graham also
expire. Three Republicans terms ex-
pire.
Y. NJ. C. A.
General Secretary a G. KnebeI, of
the Y. NJ. c. a., is here, seeing what
can be done in reviving the Y. NJ. c. a.
work in Raleigh on n far different plan
from any hitherto followed. He finds
that there has been no association here
In about three years; that it's failure
then was due TO miserable line of
effort" Thus Raleigh is without an
association. while Charlotte has one
with $50 members, we'll backed by the
business people. upon whom it has
strong hold Wilmington has 425, Ashe-
Vile f50. Winston Salem $50. He finds
many business men here interested in
the work. He may come here and start
is personally. devoting a month to 1t.
TAX ASSESSMENT CASES.
The hearing of The railroads side OF
the tax assessment cases here have
ended. On the 18th the State will begin
its evidence and the hearing on its side
here and at other points will continue
until the eth. Then there may be
stop until after the adjournment OF the
legislature, owing to the fact that seve-
raj attorneys are members of that
body.
STATE AGAINST BROWN.
The State against Brown, from Cat
nwba, is the title to a very interesting
case that was decided i'll the Supreme
Court. The case was the first one
argued by Mr.. Douglas as attorney
general. The appeal was from Watau-
ga county. The last legislature provid-
ed for n term OF court for Watauga, at
which there shall be no grand jury and
only civil cases shall be tried and those
criminal cases where the defendant is
in Jail or in custody. Brown, the de-
PENDANT in this case was in Jail upon n
magistrates hearing, charged with car
rying concealed weapons. The solicitor
of the district demanded n grand jury,
which was duly drawn, and found n
true bill in the case. The defence
moved to quash the indictment as
having been drawn contrary to law.
Judge Council sustained this motion
and the State appealed.
The questions argued before the SUI
preme Court were the constitutionality
of the act establishing this term of Ca
tawba court and the construction of the
act by which the drawing of the grand
jurors is prohibited.
The Supreme Court sustains Judge
Council on both points. 1t decides that
while the constitution provides that
there shall be a grand jury drawn in
each county twice year. there is moth
Ing in 1t requiring that there shall be a
grand jury at the special terms
AS to the construction Of the act de-
nying the grand jury to this term of
the Catawba court the court decides
that eases where the defendant IS in
JAIL means where a true bill has been
found.
DIR. M'IvER ENCOURAGED
President McIver is meeting with
much encouragement in his efforts to
raise loan fund of the S10O.000 for the
State Normal and Industrial College.
Since his plan was published Sunday he
has received subscriptions from a num-
Der of persons. One of tho foremost
oiiIuas,c ae Nra..ti. &c.: -