Every evening, Wilmington daily commercial., 1922-02-17

tlon of tho stnte income tax law
recurring . 81 Ming fee was es-
tnhlish~d by a ruling of ths Super
icr Court this afternoon. in an
opinion handed down NJ the Court
House.
Ths f,linG fee section OF the law
had been attacked by Charles N.
RYAN. wilmingtonian. who had
asked for writ OF mnnadmus 10
compel state Tax Commissioner
N, Howard Jester "a accept his
Income tax return without the NJ
INK fee. Notwithstanding the law
says " cannot be accepted without
this fec n paid ~ the time.
A motion Co qussh tho petition
~ss allowed,
Tho couf, decided that the law
is constitutional md that the NJ
ins foe requirement II legal.
The court wns unanimous.
Tn. suit was heard before all
ave law Judges. sitting on hanc.
n hn.lng been agreed on both
sides that their opinion would he
mai.
The opinion. which was read at
rao this afternoon by chief Jus
,iec r.nn~wiii. followed the con-
siderntion ~ briefs, which had
been submitted cerlicr In the day
nv ,ounscl Tho opinion quotes the
lsw bearing on tho subject, as fol-
low
"nvery tsSahle shall make return
under cath, stating specifically N,
items ~ gross income. u any. the dc.
du'tions and such other facts as tho
Tss Department, may rcquir. xxxx
rfo, ',ra that In ease Of women re.
sciNinK Mothers Pensions inmates ot
slm-hou-c~ and other charitable In.
siltrtnns. persons recsiNins outside
support from Trustees ~ the roor
snd persons who. because ~ sge. in.
mint, ~ mental Disability. nre wholly
dependent for support. no re,yirn neec
I've msae under Iris net. aud no IA,
shsl We paid
nv rec,lon NJ ~ Article 4. n Is pro
vid~d ~ fnllowr; the opinion SAYS
Upon rirr the annual return pro
,iArd ~, under Articles |. II and n
- 'hls act. the taxable shall pay 20 IN,
1ns Department nlinx Zee of thrc'
dollars The Tax Department shal
not ~, el,c aud Me return untn sai.
tllns f~e " paid, and IN. offer Go fil'
ruch return without paving such. fe
shnil not u. construed 60 he ~ com
rilsnc. with IA. requirement tQ Me
return and shall not relieve the tax
able ficin M. penalties provided 10
failutr 90 rlc such rcturr"
raArrArs q. section rs ~ Ar,icl
provides that ANY taxable VIII,
shall refuse or neglect 20 make tn
teturN required a. he made under Ar
iirie I of this net within 40 DAYS afie
the las, dny Zoe making such return
~ who shall refuse of ncslec, 60 pa
'hr rllns fe, required 90 I've raid upoi
,h. nllns ~ such return nm
shall h. acemed ruiity ~ n misdcmea
nor. A.
fi,ins f~e = rax.
The rss Department. respondent
hss nnuN~d that the rolafors position
10 dismissed because II docs not np
pear sron anything alleged thercil
that the r.laior Ia legally entitled 9
tb. reli.f sought Tn. rclstor cla'm
,ha, ". should no, be compelled q
pny The n'ns fee. because the act, in
sofsr ~ I, requires the payment q
such fee upon making his income tn
return. is Unconstitutional and VOID
Tho cor.,itutlonsli', q: this net is ~
tackled on several grounds. but befor
stating them specifically. the relate
makes IN. following contention;
The so-cnll-d "nlinr Zee of three dol
lnrs provided 90 be paid by a taxabl
when rling his return il In the na
ture IL tax. md the method OF rals
ina II and not the purpose or obJec
for which it In 20 he expended. dc
t~rmincs the character Of the tax.
II must he conceded. we thinl
that the Ming fec" provided for I
the act n = tax,. or. as the relator cor
tenda. In tho nature ~ tax. This
not sericusly ,controvertcd 10y n
State.
Grounds Of Contest
The specific grounds on which IN
'nling fee part ~ the act Is elaine
to be unconstitutional are the follow
ing:
I. The Legislature can provide Il
tho raising II money from the cit
sens ri the State for revenue purpose
only fer = public purpose. and the A,
In question does not disclose Cor whs
purpose the Ming fee is 10 be use,
Z. The constitution. Section ls
Article 2. provides that mo brll
goins resolution. except bills apprc
priatinG money for public purpose
shall embrace moro than one subjec
which shall be expressed In it's title;
and the Act In question embraces tw
subjects. v.x.: Taxes and fling fee
only one of which Ia expressed IN 4
title.
;. Tho provDion IN the act in que,
sior which provides. that upon fin
the return provided FOR under Ar,icl.
!. ~ and III Of this Act. tho taxab
shall pay the Tax Department filin
fee ~ three dollars" violates Sectio
3 or Article Of the constitution whlc
is ~ follows.
ssThA 0~nsr~I As~>r,t,,,, ~h.p -