The free press. (Southern Pines, N.C.) 1898-19??, 1901-02-01
THE CAPITATION TAX
THE REASON FOR TITS LIMIT-BY
WHOM LEVIED.
MIR. EDITOR:-

Just taxation Is ROBBERY but, IN the In
equality of the capitation tax, as adjustel
to different localities, there is no Injustice
when the law is properly understood
The Constitution Of North Carolina was
ratified April H. 1868 and approved by
Congress June rs, 1863 The subsequent
amendments do not affect this question.
The trainers of the Constitution of 1865
We're men of ability. who fully compre-
hended the changed conditions and met
them with clearne5s, conciseness and
strength Of dgament seldom equaled and
never eXceled.
The fact that the State had a large
population between the ages of twenty
one and fifty, both white and colored, who
had no property, real or personal. which
could be reached for taxation 1and who
were the recipients OF the protecting arm
of the law, but bore no burdens contrbu-
ting nothing to the revenue. State, county,
town, nor city, became an important
factor, which ought to be met, if it could
be met and at the same time, preserve the
principal of uniformity and Equality in
taxation.
This could only be done by recognizing
and declaring an equation upon the poll,
which by its equality and uniformity baf-
t1eS the logic, which makes it seem Excess
sive, and as it becomes an active source of
revenue, it diminisheS to that extent, the
burden upon property.
In the Constitution Of 1868, Sec. 1. Art 5,
the General Assembly is not only clothed
with the authority, but it is commanded
TO levy tapitatlon tax on every male
inhabitanJ of the State, both white and
colored, between the ages CT 81 and SO,
which shall be equal on each, to the tax
on property, whether real or personal, or
botn valued at three hundred dollars in
cash but limiting the amount of the CAPT.
tation tax to two dollars for State and
county purposes
If there were no other machinery of
government demanding revenue there
could be no additional levy upon property
and no additional ca pitatiOn tax.
But the township Or.s lnization must be
maintained and demand revenue.
The public schools MI t de maintained
and demand revenue. The municipalities
of the State must be maintained and
demand revenue and to each is confined
the power to levy taxes with the simple
in JUNCTION that they be equal and uniform
in the localities where the same are levied,
but through them all runs the Constitu-
tional equation that the poll represents
three hundred dollars in cash.
A city levying one half of one per cent
on one hundred dollars Of property for
municipal purposes would be authorized
to levy a capitation tax OF one dollar and
half, The Commissioners of town
leVyng one fourth of enc per cent on one
hundred dollars worth of property for
school purposes would be- authorized to
levy capitation tax of sev.nty-fYe cents
for the constitutional equation which fixes
the value of the poll is a, bitrary and un-
As the number of those in a community
who own property is larger than those who
own none there is no inuucement TO resort |
to an abnormally low assessment Of
values with,a corresponding in
crease in the per cent Of taxation for the
increase in the captation tax which they
themselves must pay would equalze the
burden.
But the browning merit of the Consti-
tutional equation which is the acme of
diplomacy in taxation: is the fact that it
reaches most righteously a class in every
in our State who receives
benefits claim protection and get it who
have no taxable property. The capsitation
TX in the aggregate can never be uniform
the state but must be and can
,nly b g uniform in the locus in quo"
Under this Constitutional equation the
,apta becomes something more than
breathing entity-it is property to which
he varying burdens of society attach as
positively as to any other property which
8 amena5e TO the suppoC-the control
ind the guardianship of the Common
wealth.
GEO. H. LOCEY