The Montgomery advertiser., 1902-06-13
TAX RATE TO
 REMAIN SAME Cannot Be Altered With
 out Legislation. A REDUCTION IN 1903 Legislature Must Then Make
 65-Cent Rate. New Constitution Makes It Manda- tory for Them to Do so-Auditor sowen Says old. Rate Must
 Hold Until Such a Time.

In view of numerous enquiries address ed to newspapers of the State, Hon. Thomas l.. Sowell. State Auditor, yester- day gave out an interview in which he stated that the State tax rate would not be reduced to 65 cents until the tax year 1903 This statement is based on writ ten opinion furnished the Auditor by At to:ney General Hon Charles G. Brown.
 MT. Brown says the language of the new Constitution is restriction upon the State Legislature. It provides that the Legislature shall not have the pow CT to levy in any one year greater rate of taxation than 65-lo0 of per centum on the value of taxable property within this State" The present rate being fixed at 70 cents and the Legislature not having met since the adoption of the Constitu- ton, Mir. Brown holds that the rate should remain at 75 cents until changed by the next session of the Legislature. The Constitution. however, makes it mandatory upon the Legislature to re- duce the rate at it's forthcoming session.
 After citing several authorities to sus- tain his opinion the Attorney General continues:
 There can be no question that this provision does not act directly upon the subject and taxable property in the State and fix the exact rate of taxation but is only a limitation upon the power of the Legislature. In the construction of a Constitutional provision there is a wide difference between a limitation upon the power of the Legislature and an inhibi- tion upon persons or subject matter. The latter is retroactive, the former is not. but prospective.
 'The Supreme Court of Pennsylvania, in an analogous case uses the following language: These provisions do not exe- cute themselves so as to repeal any ex- isting laws providing for the assessment and collection of taxes. These sections merely impose limitations on future leg isiation. when 1t shall thereafter be en- acted"
 The Attorney General quotes further authorities and proceeds as follows:
 Tn my opinion the provision in it's
 very language Is only limitation on the
 powers of the Legislature and certainly the language does not manifest an inten-
 ton to make 1t self executing and retro spective. Now, If the language were ann biguous and we might consider the sur rounding circumstances. and these cir cumstances, if considered. show that when the convention adopted the Consti- tution on September 3, 1901. every mem her thereof must have known that . pre- vious Legislature had levied, or fixed -the rate of taxation and had made all Of
 tho appropriations for carrying on the State government; and the Constitution providing for its submission to the people for their ratification or rejection, the members of the Convention must have kncwn that under the law the action Of the people could not be had before tho taxes already assessed would be due and payable and that the taxes for 1902 would be assessable. Thus, even If the language were not clear and manifest these cir. cumstances of themselves are certainly strong and persuasive of the correctness of this opinion and that the provision was not intended to be self-executing and retrospective but prospective only.
 q am, therefore. of the opinion tfiai the. rate fixed by the act of the Legisla- ture before the adoption of the Consti- tuition will control in the assessment and collection of said taxes
 State Auditor Sowell thinks the opinion of the Attorny General should be con- elusive and that the rate cannot bs changed until the Legislature meets.