The daily times. [volume] (Wilson, N.C.) 1902-1936, 1921-04-14
COMMISSIONER
WARNS AGAINST
TAX REDUCTIONS
MUST FINANCE AFFAIRS
Chief Justice Clark Holds Geo.
c. Tudor of Winston Re-
sponsible for the Death of
a Young Woman Who Was
Killed in Automobile Acct
dent Last Year.
MUST FINANCE AFFAIRS
(By Max Abernethy)

Raleigh, April 14.-Commissioner
in more than a score Of counties who
"unjointed" Revaluation last week
by reducing property values will be
called upon to tell where revenue
sufficient for running their govern
ment is to come from at the close Of
the present fiscal year.
It is altogether possible that some
OF these commissioners will not be
able to answer this question, so tax
students hereabouts aver. The fact
that property valuations in some
counties have been reduced horizon
tally from 20 to 60 percent means
that the county budgets will not be
met with taxes collected on the re-
vised basis. And this situation will
have to be met in one or two ways:
First, there will be special tax
levied or a bond issue, or
Second, the rate of taxation must
be increased.
This is the opinion of Commiss-
5 ioner Allen j. Maxwell of the State
Tax Commission who has given the
question considerable study since the
counties began s1ashing Revaluation
under an act of the 1921 General
Assembly.
Reductions in property values ap-
pear mighty good, Commissioner
Maxwell admits, but he warns that
when tax paying time comes around
the folks are going to discover that
somebody has handed them a gold
brick. Whether the assessment is
high and the rate of tax low, tor the
assessment low and the rate high, the
final result remains unchanged. The
commissioner is certain the taxpay-
ers will understand that this is and
must of necessity be true.
The counties must raise a certain
amount of money by levying taxes to
finance the county government. If,
under Revaluation, the rate was low
cred and the valuations raised SO as
to provide the needs of the counties
and no more than it is easily seen
what is going to happen with the
values reduced and the rate un-
changed. 1t is useless to argue that
the county commissioners are not go
ing to have the time of their lives
making buckle and tongue meet
Chief Justice Walter Clark writ
ing an opinion in the Tyree VS..
! George G. Tudor case of Forsyth
) county reverses Judge Finley and
hot ha
is liable for the actions of his minor
son, Bynum Tudor. This was the only
case of Importance handed down by
the supreme court this week.
The case in which L. P. Tyree, ad-
ministrator, is seeking damages from
George C. Tudor for the death of
Ruth Tyree who was killed in June,
1918, when an automobile in which
she was riding with the younger
Tudor on the Country Club road
near Winston-Salem overturned. The
case was non-suited by Judge Finley
in superior court and it came to the
Afgh court on appeal of the plain
tiff. Chief Justice Clark holds that
the case should have been tried be-
fore the jury.
Since Bynum Tudor was a minor,
Chief Justice holds, it was the
fathers duty mot to entrust the
safety Of the young lady to his son
unless he knew he was careful and
prudent in the operation of the ma
chine. To hold otherwise would be
dangerous to the safety of life and
limb" Bynum was operating the car
as the servant of his father and for
negligent injuries inflicted by him
his father was responsible, the opin-
ion reads.
Evidence before the court here ia
that young, Tudor with a brother and
Miss Tyree had attended dance at
the County, Club near winston
(C34tinued on page So