The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1901-06-20
NOT A PARALLEL CASE
Chief Justice Taney's Decision and Tax
Exemption of Judges.


To the Editor Article w, section IS
of the Constitution of North Carolina
reads as follows: THE General Assembly
shall prescribe and regulate the fees, sal
aries and emoluments of all officers pro-
vided for in this Article Judicial De-
partmenD; but the salaries Of the judges
shall not be diminished during their con-
tinuance in Office
The Attorney General, replying TO a
question asked by the State Treasurer,
holds that an income tax under the pres
ent Revenue Act is diminution of their
salaries in contemplation of the Constitu-
ton prohibiting the Legislature from re-
ducing the salaries of judges during their
terms of office. In his opinion he relies
upon the opinion asked by Chief Justice
Nash, in 1856, of Hon. J. B. Bachelor,
at that time Attorney General. The Act
which DR.. Bachelor was requested to pa SIS
upon laid a tax upon the salaries, prac-
tice, ETC., of lawyers, physicians, dentists,
and all other persons" This was, prob
ably, not an income tax to be levied gem
orally upon all classes Of citizens, such
as the present income tax provides for.
THE reason of the law is the life of
the law" declared Lord Coke. This was
no less true in his day than it is today.
Now, there was reason in the minds of
the trainers of the Constitution that in
dueed them to provide against the diminu-
ton of the salaries of the judges dur
ing the continuance of their Offices This
reason is very clearly shown in the fol-
lowing opinion of Chief Justice fancy, of
the Supreme Court of the United States,
which is in the form of a letter addressed
to the Hon. 5. p Chase, Secretary of the
Treasury:
Supreme Court United States of Ameri-
ca, December Term, 1852
order of Court, Tuesday March 10,
1863
Ordered, upon the request of the Chief
Justice, that the following letter from him
to the Secretary of the Treasury be en-
tered ON the records of the court:
Washington, Feb. 16, 1868.
Sir find that the Act of Congress of
the last session imposing a tax of three
per cent on the salaries of all officers in
the employ of the United States, has
been construed in your department to en-
brace judicial officers, and the amount Of
the tax has been deducted from the sala-
ries of the judges.
THE first section of the third article
of the Constitution provides that The,
judicial power of the United States shall
be vested in one Supreme Court, and
such inferior courts as Congress may
from time TO time ordain and establish.
The judges Of both the Supreme and in
ferior courts shall hold their offices dur
ing good behavior, and shall at stated.
times receive for their services conn
pensatlon which shall not be diminished
during their continuance in office.
The Act in question, as you interpret it,
d;minishes the compensation of every
judge three per cent, and if it can be
diminished to that extent by the name of
a tax, it may in the same way Be re-
duced from time to time at the pleasure
of the Legislature.
1.-The judiciary is one of the three great
of the government. created
and established by the Constitution. Its
duties and powers are specifically set
forth, and are of a character that re-
quirese it ito be perfectly independent OF
the two other departments, aud in order
to place it beyond the reach ard above
even the suspicion of any such influence,
the power to reduce their compensation
is expressly withheld from Congress, and
excepted from their powers OF leglsla-
ton.
Language could not be more plain than
that used in the Constitution. 1t is, more
over, one of its most important and IS
sential provisions. For the articles which
limit the powers of the legislative and
executive branches of the, government,
and those which provide safeguards for
the protection of the citizen in his per-
son and property, would be of little value
without judiciary to uphold and man
tain them which was free from every in
fluence, direct or indirect. that might by
in times Of political excitement
warp their judgments. -
Upon these grounds regard an Act
of Congress retaining in the treasury
portion of the compensation of the judges
as unconstitutional and void ETC., etc.
II am, sir,
very respectfully yours