Staunton spectator and vindicator. [volume] (Staunton, Va.) 1896-1916, 1908-04-03
PAY IN PERSON..
Supreme Court Interprets Lew as to
The Poll Tax.

The Virginia Court of Appeals, in
the Norfolk city case of Tazewell and
others against Herman, Treasurer OF
Norfolk, has rendered an opinion of far
reaching importance concerning the
payment of poll taxes.
The point involved was whether the
treasurer, III making and filing the list
of persons who had paid poll taxes,
shall embrace the names of all persons
that have paid their poll taxes, or only
the names of those who have PERSONAL
ly paid the same.
The court hol Is that the taxes must
be personally paid.
The petitioners undertook to have a
mandamus issued against the Norfolk
treasurer, compelling him to omit from
the list such voters as had not personal
ly paid their poll taxes ON or before De
cember I, 1907. The mandamus they
asked for was denied by the Law and
Chancery Court of Norfolk, and hence
the appeal.
The Supreme Court has reversed
the lower tribunal, and in concluding
its opinion says: ave are of opinion,
therefore, that the Law and Chancery
Court erred in sustaining the demurrer
to the petition of the plaintiffs in error
for mandamus, and in dismissing the
same. Its judgments, therefore, must
be set aside, the demurrer Overruled and
the cause remauded to that court with
directions to grant the relief prayed for
unless the defendant has made and filed
since the beginning of this preceding
such list as he is required to file un-
der section 80 of the Constitution, as
construed by this court in this opinion.
A little earlier in its opinion, the
court says: 'gThe language quoted, if
considered without reference to the 9TH
er provisions of Article of the Consti-
tuition, is broad enough to make it the
duty Of the treasurer to embrace in the
list required to be made by him, all
persons who have paid their poll taxes,
whether paid in person or by another,
for where a person is authorized to
make payment and there is nothing
requiring that the payment shall be
made personally, he can make it either
in person or through some friend or
agent, compensated or uncompensated,
upon the familiar principle that acts
done in behalf of another are valid if
ratified either expressly or by implica-
ton.
But in constituting the language quot
ed the other provisions Of that article
of the Constitution bearing upon the
same subject, must be considered under
the settled rule of Interpretation that
the meaning Of any particular provi-
sion of an instrument is to be ascertain
ed by considering the whole and every
part, and that the general intent of its
trainers must be kept in view in deter
mining the scope and meaning of any
part.
1t is clear from the language of sec
tions 20 and q that the poll taxes
which the person is required to pay as
the prerequisite of his right to register
or vote must be personally paid.
''The principle, if not the only pur-
pose for which the list is required to be
filed, is to provide record, or at least
written evidence, that the persons
named in the list have compiled with
| the provisions of the Constitution in
paying their poll taxes, so far as such
payment is made prerequisite to vote.
This appears from subsequent provi-
sions of that section.