The semi-weekly messenger. [volume] (Wilmington, N.C.) 1897-1908, 1904-12-23
TAX COMMISSION REPORT.
TOTAL RECEIPTS FOR STAHf
PURPOSES ARE 81 .seo.eo \
The Total OF Taxes Paid for Every
thing. State, County and Municipal
Is 81, $50, s50-Sevcral Recommen-
dations Made TO the LeEissature
Total Valuation Of All Property I'm
he State is Sf4s,ese.7sf-
Especial Correspondence.)

Raleigh, N. G, Deceho1
| Today the report OF the North caro-
| lima Tax Commission Department OF the
| corporation commission was made pub
| lie, having peer filed with the governor
In the report is the matter which the
Commission is required by law TO re-
port 10 each legislature. Last year the
board visited every county in the state,
and this year when all property was as
sessed il conferred with the list-takers
and assessors in each county. they be-
ing given thorough Instructions. Great
care was taken in ascertaining the as
sessment OF property. The number OF
polls listed last year was 23.S3s, against
26l ,057 the year before. Last year the
total assessed value OF all property was
1888. 81, 939. the increase in this over he
1921 ,269, SIS. Incomes listed for taxation
were 1880 $50, against SS26.14i in 1900.
The total taxes on polls and property
for all imposes in 1903 were 81. $40, S5S.
OF this $19S, 724 only was uncollected,
and 34,9S4 polls listed for taxation fail
ed to pay. The total tar levy on polls
and property for municipal PA
was 81, 1856, los, of which s125, 725 was un-
collected. In some towns large parts
of the tax was not collected, and in
one a fifth is in this class. Strictrr
laws for enforcing collections should DE
enacted. Federal officers are not re-
Quired to list their salaries as incomes.
Judge Purnell in this opinion seems TO
hold the state judges and certain other
state officers cannot be required to list
their salaries as Incomes. The majority
of the judges presiding in the state
courts last year and this year were cleo
ted in 1902 So that If the income tax
law was a iminutio of the salary pre-
scribed by the code for judges, the
diminution occurred before the judge
entered upon their officers and
therefore the Constitution was
lot violated, and accordingly the
list takers were instructed to re-
quire all such salaries to be listed. The
the list takers were instructed to re-
such action may be taken as may be
deemed proper. All executive officers
and most of the judges listed their sal
aries, and the board is not officially in
formed that any of the judges refused
to do so. The income tax is an lmpui-
tant evenue.
The board renewS the recommended
lions made in it's first annual report,
that of 1901, among these being that the
amount of exemption of personal prop
erty from taxation be $500, instead Of
the SIS. Second that the poll tax levled
shall mot aYnpe6 60 tho cnnctifrlfInnaI
limit, experience having demonstrated
that this is as much as those liable for
it have a bility to pay. The statutes au-
thorizing county commissioners TO eA-
coed 81 on the poll almost universally
authorize hat excess to be applied 10
other purposes than education and the
support of the poor, and this use of the
poll tax conflicts with the constitution.
If three fourths of the whole poll tax
levied for state and county purposes
had been applied to education, as the
constitution requires, there might not
have been a necessity for appropriating
800, 900 to give four months term Ia
all school districts in the state. Third
that all laws authorizing towns and
cities to levy poll taxes for municipal
purposes be repealed, this levy in Some
pldceS DelIlS over 30 a mead NO parallel
a be found for this in any ether state
in the union. This tax was levied under
the mistaken idea that the constitution
required the same equality on and pro-
portion to be observed in levying mu-
nicipal taxes as it is required to be-
observed in levying state n county
taxes. There is no doubt as to the
power of the legislature TO pass the
law repeating this permission to cities
and towns. The Supreme court has SO
desired it. General legislation upon the
subject will be best. Fourth the legis-
lation rot to authorize a higher tax
rate than 66 90 cents on the 500 valua-
ton for state and county purposes COM
bined. T~wenty-six counties now have
q rate of this amount or less. It is
really the limit under the constitution
and is as high as many classes OF prop
erty will bear the taxation for state
and county purposes. 1t ought to be
practicable now in view of the great
increase in valuation Of property in the
state and sufficient revenue can be rails
ed within constitutional limits. The
state debt is s6,S31, 30, and the state
has income enough from other sources
besides taxation sufficient TO meet the
interest on this debt. Unless appropri-
atoms are increased and the states
incomes from other sources is diminish
ed this rate can be reduced. The In
heritance tax has yielded this year SIC
0GG. North Carolina was one Of the first
states to adopt this form OF taxation
which ought to be extended TO lands
as well as personal property and II
properly enforced Will bring in much
revenue. The solicitors should be re-
CURED to enforce the collection OF this
tax. the present method of employing
special counsel in ZACH case being ex-
pensive and inefficient. The tax on in
a companies has greatly increas-
ed under the able management OF the
insurance commissioner and the peni-
tertiary under its excellent manage
ment has become an Garner Of revenue