59 S.E. 44 | N.C. | 1907
Lead Opinion
It is admitted that the questions presented by this appeal have been passed upon adversely to the contention of the defendant in two cases — Barksdale v. Commissioners, 93 N. C., 473, and Board of Education v. Commissioners of Bladen, 111 N. C., 578. We are now asked to review those cases and disregard them as precedents in the decision of this case. As those cases involve a construction of certain sections of the Constitution relating to a question of taxation, and involve no right affecting the life, liberty or property of the citizen, we can see no reason why they should continue to guide us if time and reflection have convinced us that they are not correct interpretations of the letter and spirit of our organic law. Wo are not lacking in respect for the opinion of the eminent Judges who decided those cases, because we happen to differ from them in our efforts to gather from that instrument the true intent and purpose of its framers. The doctrine of stare decisis is worthy of all respect, and should be accorded due weight in the consideration of all cases, but
Of the two constructions which have been given it in the cases cited, we prefer to adopt that which, while properly limiting the power of taxation as to matters not embraced in
“Schools and the means' of education shall forever be encouraged,” says the Constitution. Why ? Because they foster religion and morality, which, with knowledge, are necessary to good government. The people expressed their willingness to incur such expense because of the great good resulting therefrom. It is hardly probable they intended by a previous enactment in the same instrument to render it impossible to carry out purposes expressed in such earnest and unmistakable language. Our people regarded the subject of education as of the highest and most essential importance, and there is no provision in our Constitution which is clearer, more direct or commanding in its terms than Article IX; As said by Judge Merrimon, “Its framers, whatever else may be said of their work, seem to have been especially anxious to establish and secure beyond peradventure a system of free popular education.” Barksdale’s case, 93 N. C., 483. This sentiment has grown greatly in the hearts and minds of our people since that section of the Constitution was adopted. So great has been its growth that they have in recent years adopted an educational qualification' as a prerequisite to exercising the electoral franchise. Const., Art. VI, sec. 4. This places an additional obligation upon us to provide full educational facilities for the youth of the State, who otherwise may grow up in ignorance and be disqualified to take their just part in the administration of our government.
The construction placed upon the Constitution by the Barhsdale decision has been found to be an especial handicap upon the country schools. In the cities and towns, generally, special taxes are levied by a vote of the people, graded schools established, and the requirements of the Constitution more
Thus it -is seen that Article V vitally affects all the leading purposes of the Constitution. It, therefore, becomes more imperative than ever that, if it reasonably can be done, we should give the instrument that construction which will effectuate and carry out its wise and beneficent provisions. We think we do this when we hold that the limitation contained in Article V was not intended to restrain and trammel the General Assembly in providing the means whereby the boards of commissioners of the different counties are enabled to perform the duties enjoined by the Constitution and give to the people public, schools for at least four months in each year. Instead of prescribing the rate of tax to be levied for the purpose of a four-months school, the General Assembly properly and wisely left the amount to be levied to be determined by the county authorities of each county. In some counties it may not be necessary to levy any tax, while in others some tax, differing in amount, will have to be levied and collected in order to carry out the directions of the law. In levying the tax the boards of commissioners must observe the equation between property and poll fixed in the Constitution. In estimating the tax necessary beyond the limit of 66% cents on property and. $2 on the poll to give a four-months term, no longer period may be considered. When the four-months requirement is fulfilled, the limit of taxation fixed in Article V necessarily takes effect, and any
After careful consideration of the matter, we are of opinion that the judgment of the Superior Court dissolving the restraining order should be
Affirmed.
Concurrence Opinion
concurring: The provisions of the Constitution having any special bearing upon the question presented in this case are as follows:
“The General Assembly shall levy a capitation tax on every male inhabitant of the State over twenty-one and under fifty years of age, which shall be equal' on each to the tax on property valued at $300 dollars in cash.” Art. V, sec. 1.
“The proceeds of the State and county capitation tax shall be applied to the purposes of education and the support of the poor, but in no one year shall more than twenty-five per cent, thereof be appropriated to the latter purpose.” Art. Y, sec. 2.
“The taxes levied by the commissioners of the several counties for county purposes shall be levied in like manner with the State taxes, and shall never exceed the double of the State tax, except for a special purpose, and with the special approval of the General Assembly.” Art. Y, sec. 6.
“Beligion, morality and knowledge being necessary to good government and the happiness of mankind, schools and the means of education shall forever be encouraged.” Art. IX, sec. 1.
“The General Assembly, at its first session under this Constitution, shall provide, by taxation and otherwise, for a general and uniform system of public schools, wherein tuition*178 shall be free of charge to all the children of the State between the ages of six and twenty-one years.” Art. IX, sec. 2.
“Each county of the State shall be divided into a convenient number of districts, in which one or more public schools shall be maintained at least four months in every year; and if the commissioners of any county shall fail to comply with the aforesaid requirements of this section they shall be liable to indictment.” Art. IX, sec. 3.
“All moneys, stocks, bonds and other property belonging to a county school fund, also the net proceeds from the sale of estrays, also the clear proceeds of all penalties and forfeitures and of all fines collected in the several counties for any breach of the penal or military laws of the State, and all .moneys which shall be paid by persons as an equivalent for exemption from military duty shall 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 this State: Provided, that the amount collected in each county shall be annually reported to the Superintendent of Public Instruction.” Art. IX, sec. 5.
“No county, city, town or other municipal corporation shall contract any debt, pledge its faith or loan its credit, nor shall any tax be levied or collected by any officers of the same, except for the necessary expenses thereof, unless by a vote of the majority of the qualified voters therein.” Art. VII, sec. 7.
It is a well-recognized rule in the interpretation of constitutions — and the same principle extends to statutes and contracts — that, in case of any ambiguity, the whole instrument must be examined and considered, in order to determine the meaning and legal effect of any part of it; and the construction should be such as to give effect to the entire instrument, and not raise any conflict between its several provisions, if this can possibly be avoided. Black’s Const. Law, p. 67, sec. 41. There, is one case in our Reports which has been cited
I have made these general observations for the purpose of showing that the provisions of the Constitution as to the education of the masses being of supreme importance, it must of necessity be held to be something apart from others not relating- to that subject, and to be highly mandatory. It cannot be subject to any limitation of taxation, fox the very terms by which the duty to educate the people is enjoined are altogether independent of the provision establishing a limitation of the taxing power, and are just as imperative.
• It was necessary to support the government, and, therefore, to provide it with the means of defraying its expenses by taxation, the only method by which this could be done. It was well to prescribe an equation or ratio of taxation, and consequently a limit, beyond which the taxing power should not be permitted to impose burdens upon the people, as is done in the Constitution; but it is a grave mistake, I think, to suppose for a moment that this limitation, which, of course, is finally determined by the proportion of taxation and the maximum of the poll tax, was intended to have any necessary connection with the other provisions in regard to the duty to
The prohibition of tbe Constitution against doubling tbe State tax for county expenses, except for a special purpose, and then only with tbe special approval of the General Assembly (Art. V, sec. 6), has no essential relation to tbe educational article of tbe Constitution, as, by tbe express language of Article V, section 6, it is restricted to taxation for county purposes, strictly speaking — that is, those which arise in tbe ordinary administration of county affairs; nor can it be successfully asserted that tbe education of tbe people is a “special purpose,” within tbe meaning of that section. It is emphatically a general one, and of the first importance, and is so clearly defined to be in Article IX. It may well be conceded that tbe just and equitable principle involved in tbe equation of taxation may be beneficially applied to all forms of taxation and for all purposes, as this Court held should be done in tbe case of taxation by cities and other public or municipal corporations, under Article VII, section 9 (which, by examination, will be found to bear a close resemblance to the provisions of Article V, section 8, requiring uniformity in tbe taxation of property at its true value, or, as it is sometimes expressed, ad valorem) — Redmond v. Commissioners, 106 N. C., 122; Young v. Henderson, 76 N. C., 420; French v. Wilmington, 75 N. C., 477 — although, by tbe same authorities, it was adjudged that tbe rule in regard to tbe limitation of taxation did not apply to such corporations.
In passing, I may remark that I do not take tbe view of Article Y, section 6, which seems to be indicated in several opinions of this Court, namely, that tbe doubling of the State tax for county purposes lias any necessary connection with either tbe equation or limitation of taxation. This prohibí
The general limit of taxation is fixed, of course, at 66% cents on the $100 in value of property, as I have already indicated, by the provision in regard to the- equation, and the maximum of the poll tax, which is $2 on the $300 of property at its true value in cash. Const., Art. Y, sec. 1. All the above provisions were evidently intended to apply to taxes laid for general State and county purposes, and could not by any admissible rule of interpretation apply to the taxes required for the support of the schools. It was regarded of such momentous importance to educate the people that a
■ It is true the people have agreed to support their government in all its branches by the method of taxation, consisting in reasonable impositions laid upon persons and property, by a standard which they deemed fair and just to all; but their leading desire was that their children should receive the advantages of education, so that not only should the government proceed in the exercise of its ordinary functions for their benefit and advantage, but that the people of the State should be elevated in the scale of intelligence and prepared to enjoy the true blessings of liberty and prosperity for which the compact of government was formed, and, moreover, to further advance their welfare and happiness. This was of the first consideration.
1 am now brought to my second proposition — whether the education of the people is so far required by the organic law as to have become a necessary expense of the government, within the meaning of Article VII, section 1, of the Constitution. It is not for me to say, in construing that instrument, whether its provisions make for the best interest of the people. I must ascertain the will of the people from what they have said, and not from what I think they should have said — not meaning at all to imply that they have not spoken wisely, and truly expressed their intention. If there is a deliberately conceived and carefully stated principle in their Constitution, and one which it is perfectly evident they desired to be clearly understood and rigidly enforced, it is that embraced in sections 1, 2 and 3 of Article IX, in regard to the schooling of the children of the State. They intended that the State should no longer be debased or retarded in its progress by the ignorance of its people. It is plain that those who wrote these sections knew, as any intelligent citizen knows, that the surest way to obtain good government, and to enjoy it, is to
Why is one essential mandate of the Constitution any more binding, or obedience to it any more obligatory, than another ? What the framers of the Constitution meant was this: That the State and county governments should be maintained by taxation (with certain qualifications), which should be laid upon a principle of equation or due proportion between property and taxes, and within a certain limit; but that, in addition to .this sovereign power and corresponding duty, so necessary to the vigorous life of the government, there should be another, which is equally vital to its continuance under just and wise laws, and that is the separate and independent right to educate the people, by taxation also, to the extent that it might be necessary to keep open to all the children between certain ages the public schools of the State for "at least four months in every year.” Const., Art. IX, sec. 3.
To my mind, at least, it is perfectly clear that this power of taxation, in order to educate and enlighten the people, is not in any way subject to the provision as to the limit of taxation fixed by other articles and sections of the Constitution, but what is known as the equation may be just and not necessarily inconsistent with Article IX, and perhaps should be observed. It is not required now that I should express any binding opinion as to this matter. When the Constitution prescribes only one limit to taxation for school purposes, as I have
It is provided by Article V, section 2, that a specified part of the proceeds of the State and county capitation tax shall be applied to the purposes of education, and by Article IX, sections 4 and 5, that certain property therein enumerated shall also be applied to the same purpose; but if this is not sufficient to keep the schools open as required to be done by Article IX, section 3, then it is the paramount duty of the Legislature to provide by taxation for a strict compliance with the latter section, without regard to any restriction on taxation, except in the respect herein already indicated.
It may be a question worthy of serious reflection whether, by the recent amendments to the Constitution, which relate to suffrage and which were adopted for the purpose of securing an intelligent electorate, and prescribing an educational test for the voter, it has not become the duty of the State to educate her people, and, by reason thereof, such education has become a necessary expense, to be met by appropriate taxation, imposed as in like cases, as I have already substantially argued. Those amendments to our organic law were,, in my opinion, at least, as now advised, lawfully passed and ratified, and were a rightful and sagacious exercise of the power of the people of this State, under the Federal Constitution, to protect themselves at the ballot box against the-untold consequences of ignorance, illiteracy and vice. What is more essential to good government and the peace and good order of society than that the voter should be able to intelligently decide for himself upon all public questions which concern the general welfare, and to select honest and capable men. to represent him in the offices and councils of the State ? And wherein is there any departure from constitutional principles, if each man is given a fair chance by the law to qualify himself to exercise this important right and principle, when the-peoplc rule and declare what this law shall be ? That is all
Concurrence Opinion
concurring: The requirement of the Constitution (Art. IX, sec. 3) that the “public schools shall be maintained at least four months in every year” (besides making the county commissioners in any county failing to do this indictable), and the prohibition in the Constitution (Art. V, sec. 1) that the State and county taxation shall not exceed 66% cents upon the $100, are both imperative. There should have been at no time any difficulty in enforcing both. The trouble has been to find between the amount levied for State taxes, when added to that required for four-months schools, and the 66% cents limitation, a margin of taxation large enough to defray the necessary expenses of the county. In thirty-eight counties such margin is large enough to provide for necessary county expenses, but in fifty-nine counties it is not.
The error has been in assuming that in such case the necessary expenses of the county came first. Such is not the mandate of the Constitution. The maintenance of schools for four months in each county is imperatively commanded. If the margin left is not sufficient to raise enough money to de
Lead Opinion
WALKER, J., and CLARK, C. J., concurring.
Plaintiff obtained from Hon. C. M. Cooke, judge resident of the Fourth Judicial District, a temporary restraining order, returnable before himself. Upon the hearing his Honor dissolved the restraining order, and plaintiff appealed. *124
It is admitted that the questions presented by this appeal have been passed upon adversely to the contention of the defendant in two cases — Barksdale v. Comrs.,
Of the two constructions which have been given it in the cases cited, we prefer to adopt that which, while properly limiting the power of taxation as to matters not embraced in the Constitution, leaves it within the power of the Legislature to give effect to one of its (174) most important and peremptory commands. While the General Assembly must regard such limitation upon its power to tax, as defined in many decisions of this Court, when providing for the carrying out of objects of its own creation and the ordinary and current expenses of the State Government, yet, when it comes to providing for those expenses especially directed by The Constitution itself, we do not think the limitation *126
was intended to apply. Although the Legislature must observe the ratio of taxation between property and the poll provided in Article V, section 1, it is not required to obey the limitation upon the poll and the property tax, if thereby they are prevented from giving effect to the provisions of Article IX. It is better, we think, to hold that such limitation applies to legislative creations, rather than let it hinder constitutional commands. The purpose of our people to establish by taxation a general and uniform system of public schools, wherein tuition shall be free of charge to all the children of the State, and that such schools should be open every year for at least four months, is so plainly manifest in Article IX of the Constitution that we cannot think it possible they ever intended to thwart their clearly expressed purpose by so limiting taxation as to make it impossible to give effect to their directions. The reasons which induced the people to adopt Article IX are set forth in its first section, and they are so exalted and forcible in their nature that we must assume that there is no article in our organic law which the people regarded as more important to their welfare and prosperity. This conviction is greatly strengthened when we find that the only criminal offense defined and made indictable by the instrument is one created especially to enforce obedience to its specific commands in respect to the establishment of four-months schools. In commenting upon this Mr. Justice Avery
well says: "It is difficult to understand why this wide departure from the usual course was made, unless we interpret it as (175) emphasizing the intent of the framers of the Constitution that the officers held subject to this unusual liability should have power coextensive with their accountability." Board v. Comrs.,
"Schools and the means of education shall forever be encouraged," says the Constitution. Why? Because they foster religion and morality, which, with knowledge, are necessary to good government. The people expressed their willingness to incur such expense because of the great good resulting therefrom. It is hardly probable they intended by a previous enactment in the same instrument to render it impossible to carry out purposes expressed in such earnest and unmistakable language. Our people regarded the subject of education as of the highest and most essential importance, and there is no provision in our Constitution which is clearer, more direct or commanding in its terms than Article IX. As said by Judge Merrimon, "Its framers, whatever else may be said of their work, seem to have been especially anxious to establish and secure beyond peradventure a system of free popular education." Barksdale v. Comrs.,
The construction placed upon the Constitution by the Barksdale decision has been found to be an especial handicap upon the country schools. In the cities and towns, generally, special taxes are levied by a vote of the people, graded schools established, and the requirements of the Constitution more than complied with. Very many country schools cannot continue open for four months unless the tax (176) prescribed by the act is levied. The country school is the nursery of the larger part of the bone and sinew of this land. It carries a greater responsibility than the city schools in proportion to its advantages, for, as is well said by a recent writer, "It is charged not only with its own country problems, but with the training of many persons who swell the population of cities. The country school is within the sphere of a very definite series of life occupations."
Thus it is seen that Article V vitally affects all the leading purposes of the Constitution. It, therefore, becomes more imperative than ever that, if it reasonably can be done, we should give the instrument that construction which will effectuate and carry out its wise and beneficent provisions. We think we do this when we hold that the limitation contained in Article V was not intended to restrain and trammel the General Assembly in providing the means whereby the boards of commissioners of the different counties are enabled to perform the duties enjoined by the Constitution and give to the people public schools for at least four months in each year. Instead of prescribing the rate of tax to be levied for the purpose of a four-months school, the General Assembly properly and wisely left the amount to be levied to be determined by the county authorities of each county. In some counties it may not be necessary to levy any tax, while in others some tax, differing in amount, will have to be levied and collected in order to carry out the directions of the law. In levying the tax the boards of commissioners must observe the equation between property and poll fixed in the Constitution. In estimating the tax necessary beyond the limit of 66 2/3 cents on property and $2 on the poll to give a four-months term, no longer period may be considered. When the four-months requirement is fulfilled, the limit of taxation fixed in Article V necessarily takes effect, and anything beyond that would be void. The taxes levied and collected in (177) pursuance of the act constitute a special fund, supplemental to the general school fund, and must be devoted exclusively to procuring four-months terms of the public schools in those counties or districts only where, for lack of funds, they are kept open for a shorter period. *128
After careful consideration of the matter, we are of opinion that the judgment of the Superior Court dissolving the restraining order should be
Affirmed.