The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1903-09-08
MONEY i !. 4.
The SCHOOLS } !; !.
Attornoy.Cenoral Replies to
the Supervisors.
NEUTRALITY-SUSPICIOUS. SAYS s. Is:
----.--------------
No Legislative Enactment as vat On
This Subject - Any Capltatlon
Tax Levy Since July 10,
Is 1902, invalid.
WHAT CONSTITUTION SAYS

Attorney. General William a. Anderson
has received several communications from
county boards Of supervisors, requesting
his opinion hs to their power to levy
captation tax. Iii addition to the State
poll tax Of $780,, on every resident of The
county, ana to apply the money 80 OBJ
tanned TO this county public school fund,
o. use u for other county purposes.
Section s OF Article X Of the former
Consultation OF the State provided that
Counties and corporations shall have
power to impose n captatlon tax not ex.
cceding fifty cents per annum. for al
purposes.
In accordance with this provision Of the
Ola Constitution. the Legislature enacted
section s33 OF the Code OF 1887. which sec
ton Is merely a statutory authority OF the
constitutional power above quoted.
CAPITAT1ON TAX.
Tho new Constitution has the following
provision on the subject in section ITO: Il
1.-THE Genera Assembly may authorize
the bosrd Of supervisors Of any county.
or the council OF any city or town to levy
an additional capita ton tax not exceed
j Ing one dollar per anntim, on every sucn
resident within itH limits. which shali pc
applied in aid Of the public schools OF
such county. city or town. or for such
other county, city or town purposes MS
they shall determine.
law upon this subject since the new Con-
sttution became effective. Conse1'i entIv.
a the aucs ton has been asked whetner
county boards OF supervisors and counc'lF
OF cities and towns may levy f'ich cap
ration tax In the absence OF any statutory
authority under the new Constitution. x
has been contended tina T. the ne" Con-
stitution does not repeal the law upon
this subject embodied IN section S33 OF
The Code, and that. until that law Is al
tered or repealed. the boards OF RupcrVl-
sors and councils may continue to levy
the additional capitation1tax Of fifty cents
per annum. mentioned therein. Il
Tho Acknowledgement. I. no wever. takes
another view; and the following IS his
opinion upon the subject:
THE power heretofore vested u, the
authorities OF counties and corporations
to impose capitation tax OF not eH-
ccedlng fifty cents per annum, was de-
rived from Eectlon 5 OF Article ~, Of
wha IS commonly known as the Under
wood Constitution. That Constitution
was abrogatcd by the adoption OF the
present Constitution. Article XIII OF
which defines and limits the powers Of
taxation both BY the State and local au-
,horlues; and no taxes could. or can.
be lawfully levied after the present con-
etitution of the State went Into ettect
except in accordance with Its provisions.
or course. taxes lawfully levied prior
to July 10Th, 1902, can, be collected In ac-
cordance with the laws regulating the
collection OF taxes: but, since July loth
1902, when the present Constitution went
! into effect ltx provisions are supreme
FOR PUBLIC SCHOOLS.
"The only capitation tax which. By the
terms OF section 173 OF the Constitution.
could he lawfully levied after July 10Th.
1902, is the State capitation tax OF sl6o
rer annum-one dollar OF which shall be
applied exclusively In aid Of the public
free schools In proportion to the school
nopulutIon. and the residue shall be re-
turned and paid by the State into the
trea sury OF the county or city in which
Il was collected. TO be- Appropriated BY the
proper county or$city authorities TO SUCH
county or city purposes as they shall re-
spectivcly determine
'"The General Assembly IS empowered.
nv the same section. to authorize the
hoard OF supervisors OF any county. or the
council OF any city or town. to levy an
additional capItatIon tax not exceeding
ono dollar per annum on every such
resident within its limits. which shall be
applied In aid OF the public schools Of
such county. city or town. or for such
other county. city or town purposes as
they shall determine.
II am therefore Of opinion that any
levy Of n capitation tax BY tho board OF
supervisors OF any county. or the coun-
Gil OF any city or town, after July 10th,
1902, would ha invalid, until and unless
the General Assembly shall by Law ex-
prossIy authorize such levy In respect, TO
the particular county city or town max
ing the same.