Boardman v. BeckwithBoardman v. Beckwith
- Reporters:
- Before:
- Wright
On the 22d of March, 1858, a general act was passed relating to revenue (Laws 1858, ch, 152), which took effect July 4, 1858 and repealed all prior acts in conflict there *294with. By this act, however, no provision was made for the levy and assessment of taxes for 1858. At the next session of the General Assembly (April 2, 1860), an act was passed to “enforce the collection of delinquent taxes for the year 1858,” which, in the preamble, refers to the prior legislation and the omission aforesaid; reciting further, that taxes were assessed and levied in pursuance of the laws in force prior to 1858, and that many persons had refused to pay the same. Then follows an enactment legalizing such levies and assessments with like effect as if chapter 152 had not been enacted, and also declaring it to be lawful for, and the duty of the several collectors to proceed in the‘collection of all taxes thus legalized, as in other cases of like delinquent taxes assessed pursuant to law. And by the last section it is declared, that the title to all property sold in the collection of delinquent taxes in said act legalized, shall vest in the purchaser with like effect as if said taxes had been legally assessed, and said sales had taken place in pursuance of law. (Rev., §§ 812-814)
The point made upon this legislation is that it was not competent for the General Assembly to thus legalize the levy and assessment of 1858; that as there was no law at the time authorizing such levy and assessment, all proceedings thereunder, notwithstanding the curative act, were illegal and void. Whatever doubt there might be, if the act of 1860 had taken effect after the sale and purchase under which plaintiff claims, there can be no room for controversy when it is remembered that it was passed and took effect long prior to that time (this act took effect May 9, 1860). ■ That it is competent to thus legislate we entertain no doubt. The power of the legislature to pass acts of this character, conducive as they are to the general welfare, and based upon considerations of controlling public necessity, is, in our opinion, undoubted. It does *295not interfere with vested rights, nor impair the obligation of any contract. Nor is it, we may remark in further answer to appellants’ argument, a general statute, having other or less than a uniform operation. It has the operation contemplated by art. 3, § 30, of the State Constitution; for in no just legal sense is it local or special, but general and uniform. And upon this point see Bartruff v. Remey, 15 Iowa, 257.
Affirmed.