Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1915-01-20
GOVERNORS BILL
MEETS OBJECTIONS
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the Committee on Rules in all matters
Of procedure and OF a political nature.
and take upon myself the responsibility
: Of this address; and. In this connection
! Will say that II by leadership there
has been any delay In the great object
for which we are called together, I
take the responsibility therefor, but
II am expected to lead this honorable
position TO the merits OF any measure
not political. then I must decline"
POLLARD HOLDS ORIGINAL
PLAN UNCONSTITUTIONAL
The formal request for his opinion
on challenged sections OF the segrcga-
i tion plan embodied In the Tax Com
lmissions report was received by At
|torney-General Pollard yesterday. His
answer was prepared In few hours.
The Attol Ley-General directs atten-
ton TO the sections wherein powers
that are vested by the State Consti
tuition only in the General Assembly
arc to be given to a board: that Is, the
board shall be empowered to make
ievies. This Is manifestly unconstitu-
iional. he says. Mr.. Pollard concludes.
1 am, therefore. OF the opinion that
the bill is not only obnoxious to the
l.
not delegate Its authority to fix the
amount OF r. tax levy. but also prob
ably in violation OF section so Of the
Constitution, which requires that every
law imposing - tax shall sne-
c!hcany state such tax and probably
also In violation of section of the
BIZ or Rights, providing that the peo-
pie shall not be taxed without their
own consent or that Of their represen
;atives duly elected
SEGREGATION ITSELF
is NOT UNCONSTITUTIONAL
II am also of tho opinion that tho
section referred to Is demonstrations,
insofar as 1t undertakes TO authorize
the state Board Of Taxation to make an
apportionment among the counties ana
cities In accordance with the aggre-
gate taxable wealth of said county and
city. to be ascertained In such manner
AS the board may determine The
manner OF determining the values upon
which taxes are to be levied must be
prescribed by tho General Assembly IT,
self, and In every plan under which
property Is assessed for taxation there
must ne embodied provision giving
IN aggrieved taxpayer tho right to
appeal to some legally constituted tri
hunal for relief against an erroneous
assessment This is required both by
the provisions OF the State and Federal
Constitutions. which provide that no
person shall be deprived Of his propertv
without due process OF law. This nee
cssarily implies notice to the tax.
payer and an opportunity to DO heard.
The Dill does not provide for the es-
scntial features
while 1 am forced to the concIu.
sion that the bill recommended nv
the joint committee Is unconst;tu.
tonal. I am OF the opinion that there
is nothing unconstitutional essentially
Inherent In tho plan of partial sepre.
CATION, and feel certain that tho
many able lawyers In the General AS
sembiy can devise plan which will
not be open to constitutional obicc-
ton. Partial aggregation Is no new
device; I'm fact, our General Assembly
has already partially segregated sub
iccts of taxation, notably i'm case of
money on deposit or In possession or
control of tho owner, such MONEY!
having been segregated for State pur-
poses by act OF tho present General