39 Minn. 110 | Minn. | 1888
This action was brought under chapter 3, Laws -1866, as amended by chapter 49, Laws 1867, and chapter 65, Laws 1887. Section 1 makes it the duty of the authorities of any county, .city, or town, in which any tax has been levied for the purpose of paying bounties to volunteers, upon the property of any citizen of the state who on or before January 1,1864, entered the military service of the United States, and has been honorably discharged or resigned, or still remains in such service, or upon the property of the wife, widow, or minor children of such person, upon due proof of • such facts, to issue to any such person an order upon the treasurer .,of such county, city, or town for the amount of such taxes, including -charges and interest, and requires the treasurer upon whom the order -is drawn, to receive the same in payment of any taxes due or that - may become due. Section 2 provides that, if such authorities refuse ■ to issue the order, the county, city, or town shall be liable in an action to the party aggrieved for twice the amount. In March, 1887,
Most of the points urged we find it unnecessary to consider. The act in question is manifestly unconstitutional, for a reason apparent ■on its very face, and which goes to the very foundation of the merits of this case. Section 1, art. 9, of the constitution of the state, provides that all taxes to be raised in this state shall be as nearly equal as may be, and all property on which taxes are to be levied shall have a cash valuation, and be equalized throughout the state. Section 3 of the same article provides that laws shall be passed taxing all moneys, credits, investments in bonds, stocks, stock companies, or otherwise, and also all real and personal property, according to its true value in money, with certain specified exemptions. Equality • of burden is therefore the principle of the constitution. There is to be no rule that exempts some property (unless within the specified ■ exceptions) and casts the burden upon the rest. These constitutional provisions render it imperative that all the property of which •exemption is not permitted shall be taxed, and preclude any other ■ exemptions than those specified. "Where there is no power to make .an exemption, there is none to relieve the property by releasing or refunding the tax after it is levied. What cannot be done directly • cannot be done indirectly. The act in question is nothing more nor less than an attempt by indirection to exempt from bounty taxes the property of certain classes of persons. Their property is not within ■ the exemptions specified in the constitution. We need not discuss ■.the power of the legislature to authorize or require the levy of taxes
Order reversed.