The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1901-06-29
The TAXATION OF
OFFICIAL SALARY
Attorney General GiImer En-
phasizes His Tax Opinion
SAYS NO NEW DOCTRINE
Declares Judges and Executive Off.
GERS Are Exempt.
AN EMPIRE OF LAW IN NORTH CAROLINA
Within Its Limits lie VIII Endeayor 10 STAND
aud viii Respect the Courts Decisions
Whether They Lead to Popu-
lar or Unpopular Opinions

Attorney General Gilmer, who returned
to the city yesterday from Waynesville to
present to the State Board Text Book
Commission the contracts he had drawn
for the book houses to whom books had
been awarded. was asked touching his
opinion recently rendered as to the
salaries of officials of the State In
talking of the matter, Mr.. Gilmer said:
'In answering the inquiry submitted
to me by the State Treasurer, is the
official salary of a judge liable to taxa
tion?' / announced the principle that
where the Constitution provides that
salary shall not be diminished during an
official term the salary is exempt
from taxation. My reply referred only
to the salaries of the judges under Sec
ton IS, Article of the Constitution. The
same principle would have exempted
Executives Officers specifically named in
the Constitution bur my opinion did not
embrace these officials as it was not
asked for by the State Treasurer Had |
gone to the full limit OF exemption,
would have drawn the line at Judicial
and Executive officers, and held that
these officials alone were exempt because
diminution of salary during a contin-
uance in Office applied to these officers
only-the salary of all other officials of
every kind and class being liable to tax
alton.
'The Constitution gives to the General
Assembly plenary power in the matter Of
prescribing and regulating fees, salaries
and emoluments of all officers, but it is
~c1x al fhnf IN
salary of the Judges and of Executive
Officers shall not be diminished during
their continuance in office. The opinion
which rendered on the subject was based
upon the theory that the imposition OF
2 tax upon an official salary is diminu-
ton of il within the meaning of the Con-
stitution and this is as far as my opinion
goes. And supposed that each judicial
officer who was included in it and who
alone was embraced within the decision,
Nwculd be able to apply the principle to
his ~individual case. | announced no new
doctrine My opinion is supported by
decision of the Supreme Court of North
Carolina and until quite recently the doc
trine in this State was never ques-
toned.
I'm the case of King VS. Hunter, 65th
N. c., pp. 612, 613. the Supreme Court of
the State says: 1t has been considered
how far an office or officer may be taxed.
and it is considered as settled that the
State has no power to tax an officer OF the
United States or vice versa; because the
power to tax includes the power to de-
stroy, as was said by Chief Justice Mar
shall in McCulloch VS.. State of Maryland,
4th Wheaton p. 207. And if State were
allowed 10 tax United States officer
Il, ft,11
amount of his salary and thus arrest all
the measures of the government And SO
the United States cannot tax an officer
for the same reason.
cit is not doubted, however that the
State may tax any other property the
object being revenue and not the destruc-
ton of the office. But the people have
been so Jealous even of this power that it
is provided in the Constitution that the
salary of the most important officers
shall not be altered during their term of
cf6ce, and this is understood to exempt
their salaries from taxation because to
tax is to diminish or it may be, to de-
stroy.'
These words were used by Mr. Justice
Reade speaking for the Supreme Court
of our State and were delivered in the
year 1871 only three years after the date
OF the Constitution which contains the
clause that the salary of the Judges shall
nor be diminished during their continu-
ance in office and this section was in the
mind of the learned jurist when his opin-
ion was written, for it appears in the case
above cited at PIP. COS. | only decided
The question with reference to the Judges
and did not undertake to make an appli-
Gallon of the principle. My opinion has
been criticised by some newspapers and
I'm one or two instances by lawyers upon
the ground that to impose a tax was not
TO diminish within the meaning of the
Constitution. But the Supreme Court of
other States and the Chief Justice of the
Supreme Court of the United States have
held otherwise. AS long as Section is,
Article4 of the Constitution which declares
sThe General Assembly shall prescribe
and regulate the fees, salaries, and emol-
uments of all officers provided for In this
articles; but the salaries of the judges
shall not be diminished during their con-
tfnuance In office remains a part of the
organic law Of the State or until the SUI
preme Court shall declare that when 1t
said to tax is to aiminish, or 1t may
be. TO destroy 1t did Nqot mean what 1t
said, shall be compelled to hold that
no tax can be constitutionally imposed
upon the salary of Judge or an Execu-
tive Officer during a continuance in Of
fee And this is all that | decided. AS
Attorney General of the State, can only
declare the law as | find it. / am not
clothed with any arbitrary power in the
matter of rendering official opinions.
There Is in North Carolina an Empire
OF Law and within its limits as defined
by judicial precedent / shall endeavor to
remain as long as | occupy the position |
now hold. And in passing upon questions
which may be submitted to me, / shall
always respect the decisions of the courts
whether they lead me to declare popu-
lar or an unpopular opinion
Mr. Thee. II. HILL well known as poet,
n IS very sick at his home here. He is