186 Ind. 81 | Ind. | 1917
Suit was brought by appellee to restrain and enjoin the collection by appellant of a tax levied against appellee’s land by the Gary-Miller joint park board, under the provisions of an “act concerning joint public parks” approved March 2, 1915. Acts 1915 p. 78.
Appellee’s complaint proceeds upon the theory that the “Act concerning joint public parks,” supra, is .unconstitutional and void (1) in that it violates §1 of Art. 10 of our State Constitution, and (2) in thát it attempts to delegate the general taxing power to an appointive
The case of State, ex rel. v. Williams, supra, involved the same question as is here presented. The legislature of Connecticut had provided for the erection of a bridge across the Connecticut river and provided that the same should be paid for by forming a joint taxing district and providing for commissioners to superintend its construction and maintenance by the taxing of several towns interested. It was there insisted that the law was violative of the provision of the constitution in that it deprives the town and the citizens thereof of their property without due process of law, and also denied to said town and the citizens thereof equal rights with the citizens of other towns under the law and violates the principles of local self-government. The court, in passing upon the question involved, uses the following language: “The defendant urges that taxation and representation are indissolubly connected by the underlying principles of free government, and that this (the commission which directs the affairs of the Bridge District and makes requisitions on the towns for such funds as it deems necessary, not having been selected by them) is a sufficient defense against the payment of the order which has been drawn upon him, since it can be paid only out of moneys raised by town taxation.
It has been said by this court that: “It is, perhaps, true that the General Assembly may, at will, pass laws regulating the government of towns and cities, taking from them powers which had previously been granted, or adding to that which had previously been given, but we do not think that it can take away from the people of a town or city rights which they possessed as citizens of the State before their incorporation. The object of granting to the people of a city municipal powers is to give them additional rights and powers to better enable
The statute now under consideration provides for joint park taxing districts to be formed by two or more cities, or towns, or cities and towns. It also provides for publication of the ordinances of the cities or towns desiring to form a joint park district, and that the mar jority of the legal voters of all or any one of such cities or towns may remonstrate within thirty days after publication of the ordinance, and that where such remonstrance is filed the town or city shall not be included. The statute provides that the officers or members of the board in the various cities and towns joining in the joint park district shall become members of the joint park board.
The Constitution of 1848 of the state of Illinois provided: “The corporate authorities of counties, townships, school-districts, cities, towns and villages may be Vested with power to assess and collect taxes for corporate purposes.” Under that Constitution an act was passed creating the' South Park Commissioners. The constitutionality of that act was brought in question in People, ex rel. v. Salomon (1869), 51 Ill. 37. That court held that, While under the constitution the authority to levy and collect taxes must be limited to corporate authorities, yet “there is no prohibition against the creation by the legislature, of every conceivable description
We are of the opinion that the act (Acts 1915 p. 78) is not open to the objections urged against it by appellee, and the court erred in sustaining appellee’s demurrer to the answer of appellant. For error in sustaining the demurrer to the answer of appellant, the judgment is reversed with instructions to overrule the demurrer.
Note.—Reported in 115 N. E. 86. Taxation, legislative power, 8 Am. St. 508; 37 Cyc 716. See under (2) 37 Cyc 947; (4) 12 C.J. 863.