86 N.J.L. 387 | N.J. | 1914
Tlie opinion of the conrt was delivered hy
The present petition is filed by Robert S. Ross and William J. Field, as citizens of the state, under authority conferred upon them for that purpose by section 3 of the act of March 3d, 1873 (Comp. Stat., p.
The purpose of the statute thus attacked is to provide a tax upon the stock of banks and trust companies, and the distribution of the moneys raised by such taxation between the counties and the taxing districts in which the banks and trust companies of the'state are severally located. The averments of the petition are that this statute is a revenue measure; that it originated in the senate; and-that because of the fact that it so originated, its enactment was in violation of paragraph 1 of section 6 of article 4 of the state constitution, which provides that “all bills for raising revenue shall originate in .the house of assembly; but the senate may propose or concur with amendments as on other bills.”
It needs no argument to demonstrate that a statute of the character of that involved in the present proceeding is a revenue measure; and, indeed, it is conceded to be such by the attorney-general and his associates. It is further conceded by them that if the bill in fact is one which originated in the senate, it is void as violative of the constitutional provision appealed to by the petitioners. It is insisted, however, on behalf of the state, that the averment of the petition that this statute so originated is contrary to the fact.
The history of the legislation is as follows: On the 16th day of February, 1914, a bill was introduced into the senate, the material provisions of which coincided with those contained in chapter 90 of the laws of that year; it passed the senate .on the 10th of March, and on the next day was de
The petitioners do not dispute the accuracy of this statement of facts, but insist that, because the bill as passed is practically a replica of that which was introduced into and passed by the senate, and then sent to the house, and because the committee in reporting it entitled it an assembly committee substitute for a senate bill, instead of “Assembly Bill No.
it was not an original bill introduced into the house by its committee, hut merely ail amendment of a pending senate bill.
The fact that the hill reported by the house committee was practically identical with that which was passed by the senate and sent by it to the house, has no bearing upon the question of the validity of the statute, for it is perfectly manifest that both houses intended to pass a statute of the tenor and effect of Senate No. 176; and that is what they did, whether the assembly substitute is an original bill or a mere amendment of that which came to it from the senate.
Nor is the fact that the house committee, in reporting the bill, designated it as a substitute for No. 176, at all conclusive
It is argued by counsel for the petitioners that, even if it lie conceded that the method of dealing with this hill hv both houses would ordinarily compel the conclusion that it was meant, in designating, it as a substitute, to introduce and pass it as an original assembly bill, yet the fact that a.t the time when it was reported by the house committee the period when, under the rules of the house, a new bill could be introduced therein had expired, prevents such a conclusion in the present case. But the house had power to suspend its own rule, and there is nothing in the proofs before as to suggest that this course was not taken by it. The presumption is in
On the undisputed facts which we have before recited we have nó doubt that both the house of assembly and the senate considered that this assembly substitute was an original house bill, and not an amendment to a senate bill; and the fact that they so dealt with it makes the title which they saw fit to give to it of little materiality. Its essential character cannot be affected by the mere inaccurate use of words of description. The question with which we are concerned is not what the title of the bill which came from the house committee ordinarily suggests, but what, in fact, that bill was; and we have no doubt that it was an original bill, passed first by the house of assembly and then bj^ the senate. This being so, it was a valid enactment, and the attack upon it by the petitioners must fail.
The petitioners’ petition will, therefore, be dismissed.