The farmer and mechanic. [volume] (Raleigh, N.C.) 18??-19??, 1902-12-23

everybody else" or words to that eff
! feet. The rule in constituting the law is
| that any claimed exemption must be set
! out in the plainest terms, the presump-
! ton of law being against any special ex-
emption or special privileges. If the Leg
i~slature had passed an act specifically
| declaring that judges should pay a certain
tax on their incomes and had not imposed
| the same tax upon all other professional
men, then the Attorney General might
invoke section IS Of article 4 and save
them from discrimination. But when the
Legislature, in order to get money to pay
the salary of judges and other expenses
| of government, impose an income tax
| upon all people who have incomes in ex-
| cess of one thousand dollars, there is no
| HAVE WE A PULVERIZED ETC-TWO
| common sense. common justice or com
mon honesty in eXempting judicial Off
Gals from the operations of that law.
| This paper would oppose any taxation
| that was imposed upon public officers as
SUCH JUST DIS SllOuSly dS - p1otCoto
| against exempting any public officers
from the common burden of government
by a strained, forced and unjust Ito all
| others) Interpretation Of a Constitution
mon burdens or ~confers special privilege
| upon any class of citizens.
In the case upon which reliance is
principally placed to exempt judges from
| the income tax in North Carolina, the case
of Commonwealth VS.. Mann watts and
Sergeant in Pennsylvania the position
maintained by this paper and the Cor
| poration Commission is in fact upheld, to-
wit: hat 10 special tax can be i'm
| posed upon judges as such and no special
exemption from tax is given them as
I public officers. On page AT in that Opin-
] ion, the court uses these words:
"The property of a Judge, his income,
whether derived from this or any other
| source, we admit is a proper subject for
taxation. His security will then consist
in being placed on the same footing with
| other citizens, and an abuse of them by
any will be speedily corrected. Of this
the relator does not complain but he does
| complain that he, with others, is selected
as a special object of taxation, contrary
to the charter which he has solemnly
sworn to support"
| Here is the truth: ''THE PROPERTY
OF A JUDGE, HIS INCOME, whether de-
rived from this or any source. WE AID
NIT Is A PROPER SUBJECT FOR
TAXATION.' Why? Read this sound
| principle enunciated: his SECURITY
WILL THEN CONSIST IN BEING.
PLACED ON THE SAME FOOTING
! WITH OTHER CITIZENS." Exactly.
That is what the lawmakers intended.
It was never their intention. in their
| righteous purpose to protect the judges.
Legislature, to make them d privileged
class among us, enjoying the blessings
of government and the emolumcnts of
office, without paying JUST LIKE CON-
I; MON FOLKS the expenses of government,
including their own subsistence.
Chief Justice Furches, in his letter,
says the court considers this opinion of
the Attorney General as settling the mat
ter therein discussed" He will find
himself greatly mistaken if he supposes,
that this erroneous opinion will settle
this question in North Carolina. No
matter is ever settled until it is set
tied right. The Corporation Commits
| ,;o, Ia. @,Jo,oI H. o,,+y 4, or -; oo
crs to collect the tax on the incomes of
judges. 1t should not be deferred by
this cxpartc opinion of the Attorney Gen
cral, and should carry the question to
the Supreme Court where it may be ar
gued and fully discussed in all it's
phases. 1t is to be hoped that the new
judges, who 50 on the bench in January,
will look underneath the presidents
involved. and it ought not to be too
much to hope that the judges who will
continue on the bench will bring open
minds to the argument that will be
made before the court.
1t may be law in North Carolina that
a judge enjoys special exemption from
taxation imposed upon all others enjoy
ing incomes over 81, 600. That may be the
law. But if it is-if such special priv
ilege eXtorted from a strained construc-
ton of section IS. article 4, of the Con-
stitution is laW-then ''the law is q ass
WHY 1T LOOKS DARK"
The Mt. Airy News says eve do not