The daily times. [volume] (Wilson, N.C.) 1902-1936, 1921-04-16
NO PENALTY CAN
Be COLLECTED ON
THE 1920 TAXES
RULING ATTORNEY GEN'L
State Corporation Commission
Will During Early Part of
Next Week Hand Down a
Decision in Case of Various
Gas Companies. Governor
Morrison in New York.
(By Max Abernethy)

Raleigh, April 16.-Attorney Gen.
eral Jas. S. Manning interpreting an
act of the 1921 General Assembly
rules that no penalty whatever can be
collected on the delayed payment of
1920 State taxes.
The ruling of the attorney general
is made at the request of Major Bax-
been called upon by the she~iTs to
know whether the penalties for 1920
taxes, after May 1, 1921 should he
assessed Major Durham IS now ad-
vising the sheriffs and tax collectors
that no penalties may be added in the
collection of last years taxes.
Senator L. B. Varser of Robson
who introduced the bill had in mind
to delay the payment of penalties a
long with the taxes rather than the
elimination of the penalties alto
gether. This was the intention of the
author of the bill but legislative
changes wrought an altogether differ
ent meaning. The 1920 taxes, there
fore, will be collected net without a
cent additional for payers who are
slow.
eve think there is no penalty at
all provided for this delayed pay
ment of taxes of 1920" the attorney
general holds, "for the following
Public Laws, extra session of 1920,
provided a discount of one percent
upon all taxes paid in the months of
October and November, while in the
months of December and January the
net amount charged was to be paid.
and then commencing in February
with one percent interest added, for
the succeeding months an additional
one percent per month to be added
until the taxes were paid. This man
ifestly would require a levy of four
percent additional if the 1920 taxes
were paid in May, 1921"
After quoting the 1921 act the at
torney general says: "The law as fin
ally enacted differed very materially
from the bill which was first intro
duced? In the progress of that bill
through the houses, a substitute was
offered for it and that substitute was
adopted and became the law above
set out. The effect of this law, in our
mind, is to do away entirely with
penalties for not paying taxes prompt
ly so for as the 1920 taxes are con-
cerned.
Gas Decision Soon.
The Southern Power Company's
petition for an increase in it's hydro
electric power rates to North Caro-
lima consumers having been disposed
of the State Corporation Commission
will during the early part of next
week hand down a decision in the
case of the various gas companies
petitioning that the present gas rates
be maintained.
The rates in effect in seventeen
cities are temporary having been fix
ed by the commission pending an in
vestigation into the actual cost of
producing gas and other expenses
connected with the operation of the
plants. This was done by the cities
who are resisting the gas companies
petitions. Evidence and oral argu-
ments were heard by the commiss-
ion many weeks ago.
The Asheville Power and Light
Company having served notice with
the commission that it desired to in
crease it's street car fares in the city
of Asheville will be permitted to
support it's petition with evidence on
May 8. The fare at the present time
is six cents andathe railway company
would make it eight which, it thinks,
is nearer in line with fares charged
in other North Carolina cities.
Governor Home Monday.
Governor Morrison, who with
Treasurer Ben Lacy is in New York
Continued on page 81