Goldsboro weekly argus. [volume] (Goldsboro, N.C.) 1885-1909, 1908-06-04
WHAT authorities
MUST DO.
The oDiAfol Of the Assistant. Attorney
General Is To the P0ll Tax
Gases.

In response to requests, the Assist
ant Attorney General has furnished
following opinion that Boards Of
County Commissioners must follow
reference TO lsvying taxes, under
the new decision Of the Supreme Court
that the poll tax must not exceed two
dsffars:
To tho Board efCsunty Commissioners
of the Several Counties.
May 2Sth, 1908.
Having received . good many letters
with requests for q construction of the
late psll tax decision by the Supreme
Court in the case Of Southern Railway
Company vs.. Commissioners Of Neck
lsnburg, and knowing that the Boards
Of County Commissioners Ofth several
counties will meet Monday, it being
the first day OF June, and at their
meetings desire . construction and ex-
PLANTATION of this ease, I am writing
this letter in order that the several
Boards Of County Commissioners may
understand the case fer their guidance
on the first day Of june.
The Legislature levied a State tax of
twsnty-ons cents, pension tax Of four
cts, school tax OF eighteen cents on each
one hundred dollars worth of property,
thus making the poll tax levied by the
State one dollar and twenty-nins cents.
The Commissioners Of Meeklsnburg
county levied, for county purposes.
twsnty-thrse and twe-thirds ssnts, ear
rying q poll tax of sevsnty-nias cents.
The county and State combined, there
tore, was sixty-six and tws-thirds
cents on the one hundred dollars, Or
worth of property. The State and
county poll tax combined wastwo dol
lars, thus preserving the equation de-
seribed by Section 1, Article 5 OF the
Constitution.
The Commissioners of Mseklsnburg
county levied for special purposes al
follows: Public roads, ten cents; bends
hftesn cents; conviets, t~wenty-fiv.
cents, agaregating fifty cents. II
obedience to the provisions Of Chapter
01V, Lax IOOOs IOu1OItlh$ HUN tddi
two dollars upon the poll in said coun
ty the Co IA "a issionsrs levied ne furthe
poll tax.
The court held:
1. That the act was constitutional
and that the Commissioners ssrrsetI,
construed it.
i 2. That without regard to the act .
! the General AsssnbIy, by the impera
5 tive words Of the G~onstitutisn, Sestfsl
: l, Article 8. 1.-The State and count
, capitation tax combined shall not sx
. coed two dollars"
No othsr or further sapitation or pol
tax than tive dollars can be lsvisd 70
any purpose. Thus all statutes levy
+ ing a property tax and poll tax 'som
binsd in excess OF two dollars are in
poll tax be levied, restricting ths Pc
tax Of two dollars. This decision dee
net affect the poll tax levied in ssnnso
q ton with b pension tax. that being
state . x,and combined with tho oths
+, tax, does not exceed two dollars.
County Commissioners, in 1svyin
taxes ter the present year will, there
fers, eliminate aid special tax sn polls
and levy the usual two dollars, ~ cor
strusd by the Supreme Court in tai
case.
This decision in no manzer Affect
the poll tax lowed by the State, bu
only requires that all special take
levied by County Commissioners 1
excsss of two dollar RI are void.
I hope the above explanation will b
of benefit to the County Commission
ers OF the several counties when the
meet o. juno LIST.
Very respectfully,
HAYDEN GLEN ENT,
Assistant Attorney General.
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