The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1921-04-09
WOMEN NOT SUBJECT TO SCHOOL
POLL TAX, SAYS JUDGE ROBINSON
Declares That Constitution Pro-
vides Every Person May
Live Without Paying
Head Tax
TALKS OF COURT WORK

TALKS OF COURT WORK
Chief Justice Robinson, in a Satur-
day Evening Letter, says:
April Q. 1921. In this letter we are
requested to advise the assessors and
the people If women are subject to a
school poll tax Of one dollar year.
The answer is no. Neither men nor
women are subject to such tax. The
constitution provides as follows:
Secion 174: The legislative assem-
bly, shall provide for raising revenue
sufficient to pay the expense of the
state for each year, not exceeding in
any one year four mills on the dollar
of the assessed valuation Of all tax
able property sin the state.
Section ITS: No tax shall be levied,
except in pursuance Of law, and every
law imposing a tax shall state dis
tinctly the object of the same, to
which only it shall be applied.
Section 176: Laws shall be passed
taxing by uniform rule all property
according to its value in money.
Section 179: All property with a
special exception) shall be assessed in
the county, city, township, town, viii
lage or district in which 1t is situated,
in the matter prescribed by law.
Section 1870: The legislative assem-
bly, may provide for the levy, collec.
tion and disposition of an annual poll
! tax of not more than one dollar and
fifty cents on every male inhabitant
of this state over twenty-one and un-
der fifty years of age.
What Revised Codes Provide.
The revised codes provide:
Section 1924: The county auditor
Of each county shall at the time of
making the annual assessment and
! levy Of taxes levy tax of one dollar
on each elector in the county, for the
support Of the public schools.
| Section 1861: Each male person be.
tween the ages of twenty-one and fifty
years shall be- subject to poll tax
of one dollar 'an6 fifty cents, which
must be paid in money or by one
days labor in eaSa year on the public
highways within his road district, at
the time and place directed by the
road supervisor. & f; y 81,
You will note that Section $50 OF
the constitution does not authorize the
levy or disposition Of any poll tax,
only males between the ages OF TWEEN
| ty-one and fifty years. The prior sec
tions above quoted contemplate that
all property shall be taxed by uni
form rule and that it shall be assessed
for taxation in the manner provided
by law, and that all taxes shall be
i, levied on property or property valua-
tions and not on persons. Hence the
purpose of Section $50 was to author
ize a limited head tax on certain male
persons; but neither Section 1S0 nor
any other section does authorize a
second or a third head tax. Hence
the statute imposing an annual head
tax of one dollar on each elector Of
the county, regardless of age or sex,
is void. Excepting as provided by the
constitution, every person, whetha;
male or female, has a right to live
and prosper without paying head
tax or tax on his or her life.
Progress Of Court.
Now with regard to the progress OF
our supreme court, you should know
the court now holds monthly terms,
commencing on the first Tuesday Of
each month Ten days before the conf
mencement of term the clerk makes
court calendar Of all appeals on file.
The calendar is arranged SO that on
each day, two, three or four cases are
set for argument and the attorneys
are notified. On conclusion of the ar
guments it becomes the duty Of each
judge to consider, formulate and sub.
NIT to the other judges an opinion on
the cases allotted to him, and also to
consider all opinions submitted. On
Tuesday and Friday of each week the
judges meet in conference and discuss
and consider the cases and the Opin-
ions formulated. When three or more
judges concur in an opinion, they sign
1t and it is filed with the rlerk. Un-
der a ten day rule judge who does
not concur has ten days to dissent
When the majority OF the judges have
signed an opinion, there is no rule Of
senatorial courtesy by which any
Judge may hold up the case for more
than ten days. Formerly judge dis
senting might hold up the case for a
i'year or more. Thus it is possible to
conclude the business of one term be-
fore the commencement, of another.
When the April term commenced all
the bushes of the March term was
! completed The slate was clean;
there was nothing left undone. And
in the same manner we hope to con-
clude the April term. and each sue
ceeding term.
JAMES 4. ROBINSON.
LISTS NEW FRUITS.
Brookings, S. D., April 9.-The
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