State v. Clarke

FOSTER, Justice..The question in this case is whether a penalty prescribed by law to be added to an assessment of escaped taxes is properly added under the circumstances of this case. It is not a question of whether such a penalty may be waived by the court.

If it is not proper in accordance' with law as duly interpreted, to impose the penalty, a denial of it does not infringe upon section 100 of the Constitution. For in that event, it is not a debt due the State and never was. The sole inquiry is whether it is such a debt. If so, it was proper to impose it, and, if not a debt, it was not…