Henderson daily dispatch., 1936-04-14
Not A Democratic Issue


Among the four excellent gentle
men and Democrats who are can
didates for the Democratic nomi-
nation for the high office of Gov
ernor OF North Carolina, The News
and Observer has no choice. It is
prepared to support with all enthu-
siasm whichever of these four men
the Democrats of North Carolina
shall in their wisdom choose as their
leader But if an issue is to be made
in this campaign or in any other place
or time of the righteousness and ne
cessity of the sales tax The News and
Observer must stand as it has stood in
steady opposition to this tax upon the
subsistence-indeed, as Revenue Com
missioner Maxwell once declared,
upon the poverty-of the people.
The News and Observer is i'm
PEELED to say this not by the state
ment of any candidate but by the
speaking entrance into the campaign
of Angus Dhu MacLean in an ad-
dress which seemed to place the is
sue of this primary campaign upon
the extension or the abolition of the
sales tax in North Carolina Mr.
MacLean, who succeeded the late,
able James H. Pou as senior partner
in the law firm which has probably
the largest and most lucrative cor
rOrate practice in eastern North
Carolina, stands undoubtedly on
strong ground when he declares that
the original adoption of the sales tax
in North Carolina was an act essen
tial in an emergency. But this is
1886 and not 1888, and an incontro-
vertible fact about this tax which
was adopted as an emergency meas
ure is that the sales tax has grown
worse as times have grown better
AS business conditions improved the
people were given not relief from a
tax put on their consumption as an
emergency measure but far otherwise
a tax on their very bread.
Mr.. Mclean may stand, too, on
tenable ground when he declares
that the sales tax cannot be quickly
and wholly abolished without the re-
linquishment of revenues necessary
to the maintenance and improve
ment of such essential State services
as the education of the children of
the State. But the chances of ulti-
mate escape from the sales tax
which has been made no easy task by
those who wish a permanent trans
fer of the tax base from wealth to
subsistence-might certainly be great
err in the hands of those who regard
the sales tax as an evil unjust and
uneconomic tax than in the hands Of
those who say that nothing can be
done.
But Mr.. MacLean went good deal
further. He said of the sales tax and
State appropriations for schools:
They assert, for instance, that the
State appropriation for 1888 was less
than for 1881. That is not true, if my
understanding is correct. This State
appropriation for 1888 was, with
the addition of $1,320,000 from fines,
forfetures, ETC., a total of SIT, 100000
per year. but of this total $4,35O,OO0
was to come from ad valorem proper
ty taxation, only part of which could
be collected. In 1888, the appropria-
ton by the State was increased to
$16,00O,O0O from State or indirect
sources, with fines, forfeitures, etc., in
addition making a total of about ST.
100000 for each year of the biennium.
Mr.. MacLeans understanding is in
correct. In the first place, as an able
lawyer he knows that fines and for
FIXTURES have nothing to do with the
States biennial appropriations to
SCIlOOlS SIIlCC IHO constitution long
ago directed that they should belong
to and remain in the several counties.
and shall be faithfully appropriated
for establishing and maintaining free
public schools in the several counties
of the State" The simple facts as to
State school appropriations, accord
ing to State Budget Bureau figures,
are these: In 1881 the State appropri-
ated for schools in North Carolina
SIT 100000. In 1888 the Legislature
undertook to support an eight-months
term and at the same time abolished
all local school levies. It adopted a
general sales tax and made an ap-
preparation for the support of all the
schools everywhere of $16,OOO,O 900. In
his address Mr.. MacLean spoke of the
need that arithmetic be fundamental.