106 Iowa 618 | Iowa | 1898
Lead Opinion
These rules have abundant support in adjudicated cases, and apply to'statutes which prescribe methods of levying taxes. It is said in Cooley on Taxation (page 284) that “all legislation must be supposed to take into account the possible; if not the probable, mistakes and irregularities of officers in executing the provisions of the law; and it is hardly reasonable to infer an intent on the part of a legislative body that a failure of administrative officers to comply with any provision made for the benefit of the state exclusively, or merely as a guide in orderly proceedings, should deprive the state of all benefit to be derived from a compliance with other provisions that embody the main purpose and object of the law. Nor, on the other hand, is it to be supposed the legislature intended its own securities for the protection of individual rights and property should be disregarded with impunity.” The deci
Dissenting Opinion
(dissenting). — The pivotal question is as t'o tbe authority of tbe board of supervisors to levy the annual tax at another meeting of tbe board than tbe regular one in September. Tbe bolding of tbe majority is that it may be done at a regular meeting not in September, and it is left in doubt if even a levy at a regular meeting would be essential to its validity. From such a bolding I dissent, because I think it violates tbe letter and spirit of tbe statute, is opposed to a former construction of tbe law by this court on tbe same subject, and it is inequitable. I make no contention as to tbe general rules announced in tbe opinion, and I favor a liberal construction of tbe law, to tbe end that tbe general revenues for tbe conduct of tbe government may be secured; and I may add that I favor a liberal construction of tbe law in question to tbe end that tbe legislative purpose may be as fully attained as possible. That tbe principal object of tbe law was tbe attainment of revenue I do not think; but, on tbe contrary, I regard its provisions as to assessments as but incidental, and designed, mainly as a burden upon tbe liquor traffic, with a view to discourage it; so that tbe reasons for treating the general law as to public revenues as directory are without snecial, if any,
This court has once expressed itself on this subject in what seems to me to be plain and conclusive terms. In David v. Hardin County, 104 Iowa, 204, we hád under consideration the authority of the board, at its January meeting, to levy taxes for a part of the preceding year. The authority of the board to levy such taxes at a January meeting was so far involved that we stated the substance of section 9 of the act, as to the levy of the annual tax at the September meeting; and then, touching its authority at other meetings, we also stated the substance of the law showing such authority, and then quoted the limitations thereon as follows: “But only a pro rata tax for the remainder of the year depending upon the time of the assessment.” In the opinion it is further said: “The assessment in this case-was not made in time so that the board could make the levy at its September meeting. Not having been made until December 26th, the board could not make the levy until the January meeting, and the statute says that, when so levied, it shall be but a pro rata amount of the tax for the remainder of the year, dependent upon the time of the assessment.” My view of the law could not well have a more direct recognition by this court. I should say that the
I have said that the conclusion of the majority is inequitable. My reason for the statement is this: The careful reader of the act authorizing the levy of the tax will see that the purpose was to impose such taxes for the period in which the business was carried on, except in cases of the annual levy, when it is carried on more than six months of the year, but not the full year. In cases where the business is not carried on to exceed six months, the law provides for a rebate of the tax pro rata. The seller in this case was not standing on technicalities, but paid the taxes quarterly, as if legally levied, for three-fourths of the year, and as long as the business was conducted. The payment of the tax in question for which recovery is sought was demanded after the business was closed, and paid under protest. In my judgment, it ought t'o be refunded, and the judgment below affirmed.
Concurrence Opinion
I concur in the conclusion reached by Granger, J., in his dissenting opinion.