The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1902-12-21
HAVE WE A PRIVILEGED CLASS
OF OFFICIAL TAX DODGERS?

There is a story, as old as the story
about the boy and the cherry tree, that
upon one occasion hard-headed and
sensible uneducated man visited his law
yer and put a case to him and asked:
What is the law upon it," The law
yer replied by quoting this precedent and
that, winding up with the declaration
that the contention of his client could
not be maintained in the courts. The
old fellow asked: cit not my position
honest?" The LAWYER said it was. "ls
it not based on common sense?" Again
the lawyer said yes. us it not reason
able and iust?" he enquired. The law
yer said it was. "Then." said the old
fellow "if it is honest, just. reasonable
and based on common sense why will
lose my case?" The lawyer answered
that it was because the precedents and
the weight of authority-the law, in
fact was against him. Thereupon the
plain man said: eff the law is agin'
Justice, reason and common sense, then
the law is a ass"
The plain man thought of the law as
Blackstone-that lit is the perfection
of reason" When presidents, authori-
ties, juggling with words, and strained
construction could be made to deny
Justice and over-rule common sense, he
was within the truth when he declared
1.-The law is a ass"
The Legislature of North Carolina, in
its wisdom, imposed a tax on all incomes
from salaries, fees, ETC., and from
property not taxed. An exemption OF
81, 900 was allowed. Some judges in the
State declined to give in their incomes
for taxation on the ground that, though
all private professional men must pay
it, they were not liable. Attorney Gen
eral Gilmer so ruled in July last. In
spite of his incorrect ruling, some judges
and other State officers did give in their
incomes for taxation and did pay the tax
upon them. They were unwilling to shirk
their fair share of the burdens of gov
eminent, not desiring a bomb-proof po-
sition of special privilege, while getting
their incomes from taxes paid largely by
struggling professional men. In Novem-
Der, the Chief Justice Of the Supreme
Court addressed letter to the Attorney
General stating that the members Of the
court had not listed their incomes for
taxation because they have heretofore
been OF the opinion that their salaries
were not subject to taxation" and stat
ing that the Corporation Commission had
ordered the commissioners to collect tax
on their incomes, it would be "embarass-
ing if not incompetent" for them to sit
upon its hearing, and asking his opinion
Che had already given it in JULY and
stating whatever your opinion may be,
it will be filed for the guidance OF the
court in this matter" Upon receipt of
the Attorney Generals long opinion, for
tifying the opinion he had given the
State Treasurer. the Chief Justice
wrote the clerk that it had
been resolved by the court that
it would consider this opinion Of
the Attorney General as settling the mat
ter therein discussed, to the same ex-
tent as if it were the opinion of the
hot &c 50 mi
able and indeed exhaustive discussion of
the subject involved, and in my opinion
correct decision of the question"
The full text Of the Attorney Generals
opinion was printed in these columns on
Friday. 1t deals almost entirely with an
attempt to show that section is of Article
of the Constitution of North Carolina
exempts the incomes of judges from taxa
ton. Here is that section:
1.-THE General Assembly shall prescribe
and regulate the fees, salaries and emol-
uments of all officers provided for in
this article but the salaries of the judges
shall not be diminished during their
continuance IN ONCE.
Every opinion and precedent quoted by
the Attorney General in support of his
idea because the power to tax is to
diminish, or it may be, to Destroy" and
that to impose tax upon the salary Of
a judge would be to diminish" it during
his continuance in Office" contrary to the
section of the Constitution quoted above.
AS to authorities and precedents, the At
case for those judges who wish to dodge
paying their share of taxes. But there
is precedent and authority on the other
side of the case. Upon the reasonable