89 Kan. 209 | Kan. | 1913
The opinion of the court was delivered by
The commissioners of Neosho county levied a tax upon the property in the county to pay for certain bridges which were built in pursuance of the authority given by chapter 88 of the Laws of 1907. The appellant, the Atchison, Topeka & Santa Fe Railway Company, challenged the legality of the tax levied against its property for that purpose and, having paid the same under protest, brought this action to recover $690.52, the amount of the bridge tax. Upon a demurrer to its petition the trial court held that the tax was valid and from its decision an appeal was taken.
The right of recovery depends upon the validity of the act under which the tax was levied. The ground of attack is that the act is special legislation and re
“To enact a general law on the subject, giving to boards of county commissioners in every county in the state authority to build or remove bridges, appropriate funds and issue bonds to meet the expense thereof under such restrictions and limitations upon their authority in the premises as the legislature may deem*212 wise and salutary, would not require more than ordinary skill in the science of legislation.” (p. 735.)
The act, being special legislation, violates the constitutional limitation, and hence it furnished no authority for the levy of the bridge tax which appellant was compelled to pay. The judgment will, therefore, be reversed and the cause remanded with the direction to overrule the demurrer to the petition of appellant.