The farmer and mechanic. [volume] (Raleigh, N.C.) 18??-19??, 1902-12-23
JUDGES SALARIES
NOT SUBJECT TO TAX
Supreme Court Approves At
torneyG General sOpinion.
STATE OFFICERS EXEMPT
This is a Certainty in View Of the Opinion
Which the Full Court Ratlfi IS and
Which il Compliments in Inc
Highest Terms.


The Judges of the State are not to pay
taxes on their salaries.
That is the gist of the opinion Of At
tornev General Gilmer, adopted and en-
dorsed by the Supreme Court of the State,
and ordered filed, preserved and pub
lishcd in the Supreme Court Reports.
The court says this opinion settles the
matter, and it does. 1t is not a case
which can be carried to the United
States Supreme Court, and it has reach
ed the ~ountain head in North Carolina.
More than this. While the opinion
says definitely that the salaries Of the
Judges of the Supreme Court are not
subject to taxation, on the basic ground
that these salaries are not to be dlmln-
ished during their continuance in office,
it also settles that the salaries of the
State officers cannot be taxed. The opln-
ion does not say SO, but nevertheless
that is the effect.
The officers affected are the Governor,
Lieutenant-Govcrnor, Secretary Of State,
Auditor, Treasurer, Superintendent OF
Public instruction and Attorney General.
The Constitution of the State says OF
the salaries of these officers not alone
that they shall not be increased during
the time for which they have been elect
ed, but also that they shall not be
diminished. Under the ruling of the Su-
preme Court, if the matter of the taxa
ton of the salaries of these offlcers
should come before it, the opinion rem
dered would be that these salaries are
not subject to taxation.
The two letters which are herewith
printed, and the opinion of the Attorney
General, ratified and endorsed by the
Supreme Court, explain fully the matter.
On the nineteenth day of November
the following letter was sent to Attorney
General r. d. Gilmer from the Supreme
Court:
REQUEST FOR OPINION.
The members of this court have here
tofore been of opinion that their salaries
were not subject to taxation, and for
that reason have not listed them for that
purpose But the Corporation Commis-
sion has decided that they are, and has
directed the county commissioners to
collect the same. And as all the mem
bers of this court, and also all the Judges
of the Superior courts, arc Interested in
the question:, which would make it en-
harraSSinG, if not incompetent for them
10 sit upon its hearing, therefore, as
you are the legally constitute adviser OF
the government, the court has decided
to ask your opinion upon this important
question. And for that purpose the court
have requested me to write you this let
ter, and whatever you opinion may be
it will be filed for the guidance of the
court in this matter.
Hoping you will favor the court with
such opinion, ct as early a date as it
may suit your convenience, the court re-
s~pectfully awaits the same.
Very respectfully, ETC.,
D. NJ. FURCHES,
Chief Justice Supreme Court N. G.
OPINION IS RENDERED.
Under date of December Is, Tuesday
of this week, the Attorney General sub
mitted his opinion to the court. Yester-
day, December Is, the opinion was hand
ed down, accompanied by the following
letter, addressed to Col. Thos. S. Kenan
Clerk of the Supreme Court:
Dear Sir: I herewith hand you the cor
r~espGndence between Attorney Genera
Gilmer and myself with regard to The
right of the Legislature to tax the
salaries of the Judges. And in doing so
l wish to say that it is a I'LL, able ant
indeed an exhaustive discussion of The
subject involved, and in my opinion
correct decision Of the question.
1t has been read to the court Sitting
in conference and approved without
dissenting voice. 1t was then ordered
by the court that the Attorney General
opinion, together with my letter to hin
and this letter to you, be filed and pre-
served among the records Of your office
and be published in the 131st volume o
the Supreme Court Reports.
1t was then resolved hat the cour
would consider this opinion Of the At
torney General as settling the matte
therein discussed, to the same extent a
if it were the opinion Of this court.
Very respectfully,
D. M. FURCHES,
Chief Justice.
FULL TEXT OF OPINION.
The opinion written by Attorney Gen
eral Gilmer is dated December 16, 100:
and addressed to Chief Justice Furches
reads as follows:
Il have the honor to acknowledge tn
receipt of your favor of recent date i
which my opinion is asked upon a ques
tlon involving the liability of the of
hcal salaries of the Chief Justice an
the Associate Justices of the Suprem
Court of this State to taxation. In dis
charge OF the duty imposed upon me b
section 1868, subsection 4 of The Code,
1--- IT,