79 P. 396 | Idaho | 1904
Lead Opinion
On the thirtieth day of January, 1903, the board of commissioners of Kootenai connty, then being in regular session, made and entered of record the following order:
“In the Matter of Levying a Special Eoad Tax for the Year 1903.
“The levy of a special road tax being at this time under discussion, in the judgment of the board the regular tax levy for roads is insufficient to meet the requirements required on the roads in Kootenai county, the board by a unanimous vote, passed the following resolution:
“Be it resolved, that a special property tax of eight (8) mills on the dollar be, and the same is hereby levied against all of the taxable property in the several road districts of Kootenai county, Idaho, in accordance with the provisions of an act of the legislature of the state of Idaho, entitled, An act providing for a special property road tax, and defining the duties of officers in the levy and collection thereof/
“And it is further resolved: That where work is performed in working out road tax hereby levied, $2 per day shall be allowed for each man, and $2 per day for each team, as full 'compensation for each day’s labor performed upon the road.”
At the time of making the foregoing order the appellant, the Humbird Lumber Company, a corporation, was the owner of large bodies of timber land situated'within Kootenai county, and subject to the tax levy as set out in said order, and being dissatisfied with the action of the board and desiring to test the validity of the order and the constitutionality of the act of the legislature authorizing such an order and levy, appealed from the action of the board to the district court. After perfecting the appeal the appellant filed what was designated a complaint on appeal, and thereafter a stipulation was entered into between the respective counsel as to the facts in the case. The ease was heard, and on the nineteenth day of January, 1904, the district court rendered and entered his judgment affirming the action and order of the board of commissioners, and holding the same valid and binding upon the appellant. From this order and judgment the appellant has appealed to this court.
Some discussion is entered into in the respective briefs concerning the action of the trial judge in sending up an extensive additional certificate as to certain things occurring and others not occurring as set forth in the statement of the case. It seems that respondent filed and served certain amendments to the proposed statement, but not within the statutory time. Those amendments were therefore not incorporated in the statement, and after the settlement of the same, the judge made and filed his certificate setting forth that numerous matters contained in the statement were never presented to him, and other corrections that should have been made. We do not think the practice of settling statements, and after having done so, and possibly in the absence of the counsel for one or both sides, making and filing an independent certificate disputing state
/“'"Section 5 of article 7 of the constitution provides that “All -taxes shall be uniform upon the same class of subjects within ■the territorial limits of the authority levying the taxes, and shall be levied and collected under general laws. .... Provided further, that duplicate taxation of property for the same -purpose during the same year is hereby prohibited.” It will 'be observed that the tax levy complained of in this case was made-in January, and is a special levy for road' purposes only. general tax levy for Kootenai county for the year 1903 -was made on the fourteenth day of September, and, among other -items, contained a levy of thirty cents on each hundred dollars’ valuation upon all taxable property in the county for the .general road fund. Now, appellant contends that since by the general tax levy it is taxed thirty cents on the one hundred dollars’ valuation for road funds, and by the special levy made in January it is taxed eight (8) mills pn the dollar for road purposes, that it is made the subject of duplicate taxation in violation of the provisions of section 5, article 7 of the constitution.
This question as it arises under the peculiar language of the last clause of section 5 is not free from doubt in our minds, but as we view the matter, we are not prepared to hold that the act of March 5, 1901 (Sess. Laws 1901, 78), is unconstitutional, and that the levy made by the board of commissioners in pursuance of that statute constituted duplicate taxation.
The judgment of the trial court will be affirmed and the order of the board of commissioners will be held legal and valid. Costs awarded to respondent.
Rehearing
ON REHEARING.
Counsel for petitioner insists that the opinion in this case renders meaningless the last clause of section 5, article 7 of the constitution, and that their claim for relief is based upon the language, to wit, “Provided, further, that duplicate taxation of property for the same purpose during the same year is hereby prohibited.” It will be observed that the entire section 5, article 7 of the constitution was discussed and construed in the opinion of the court, and as said by Mr. Justice Ailshie, the language of the last clause of sec