169 Ind. 228 | Ind. | 1907
The principal question in this appeal involves the construction of the statutes of the State concerning the voting of aid to interurban railroads incorporated under the street railroad act.
In July, 1904, a petition, signed by more than twenty-five resident taxpayers and voters of Wayne township, Kosciusko county, was filed with the board of county commissioners, praying said board to order an election for the purpose of voting upon the question of donating to the appellee Winona Interurban Railway Company, a corporation organized under the statutes for the incorporation of street railroad companies, $25,000, as aid to appellee company in the construction of its railroad through the township. The prayer was granted, and the election held, which resulted favorably to the donation. The board of commissioners ordered the levy to be made, and the same was placed upon the tax duplicates of Wayne township, against appellants, who were taxpayers of said township, and said duplicates placed in the?
The complaint is based upon the theory that there is no valid law of this State authorizing the levying of a tax in aid of interurban railroads, and that the tax complained of is, therefore, illegal and void. And in his contention it is conceded by appellant that if the act approved March 9, 1903 (Acts 1903, p. 233. §5465 Burns 1908), is a valid act, the statute in controversy has legal sanction, and the complaint is insufficient on demurrer. The demurrer in form is several, and not joint, as to the demurrants, as questioned by appellant.
The enacting section, in substance, is as follows: Be it enacted by the General Assembly of the State of Indiana, that wherever the word railroad occurs in either section of the act of May 12, 1869, or in any section of any subsequent act, amendatory, or supplemental .to said act of 1869, here setting forth such acts by title and date of approval, the same “shall be extended to and held to include every kind of street railroad, suburban street railroad, or interurban street railroad * * * by whatever power its vehicles are to be or are transported.”
A few instances from among a large number must suffice.
In 1853 (Acts 1853, p. 107) there was passed a similar act
In 1863 (Acts 1863, p. 48) a supplemental act was passed making certain directors of corporations, existing by virtue of previous. laws, liable for declaring dividends in certain cases.
In 1865 (Acts 1865 [s. s.], p. 114) a supplemental law was enacted extending to life insurance companies certain privileges conferred on fire insurance companies by previous laws. At the same session (Acts 1865 [s. s.], p. 120) another supplemental act was passed, which provided that the act should apply to and embrace all sales of railroads, under judicial decree, at any time made, whether said sales- may have occurred before or after the passage of the act.
In 1889 (Acts 1889, p. 38) an act was passed declaratory of the meaning of certain mining terms appearing in statutes of former dates.
In 1891 (Acts 1891, p. 423) another act was adopted supplemental to all the acts then in force, concerning the organization of manufacturing and mining companies, extending to stock-yard companies, organized under former statutes, certain additional rights and powers. For further list see State v. Gerhardt (1896), 145 Ind. 439, 455, 33 L. R. A. 313.
Invoking the rule, appellant contends that the act of March 9, 1903 (Acts 1903, p. 233), is not germane to the subject-matter, and title of the act of 1869, supra, and subsequent, amendatory, and supplemental acts, as enumerated in the title of the act of 1903, his insistence being that the two statutes relate to corporations organized for different and distinct purposes.
That the legislature has regarded all kinds of railroads as belonging to the same genus is manifest from the recent numerous statutes wherein, under the term “railroad” expressed in the title, legislation has been accomplished affecting steam, electric, interurban, suburban and street railroads. Such was the case in the following acts: “An act to amend section one of an act entitled ‘An act to authorize railroad companies to consolidate their stock,’ ” etc.. Acts 1897, p. 283. “An act concerning the location or construction of railroads upon any grounds owned, ’ ’ etc., by the State. Acts 1903, p. 216. “An act authorizing railroad companies, heretofore or hereafter organized under the general railroad
The title of the act of 1901 (Acts 1901, p. 121), is “An act supplemental to an act entitled ‘An act concerning taxation, ’ ’’ etc. Under this title the act provides “that the word ‘railroad,’ wherever it occurs in an act entitled ‘An act concerning taxation’ * * * shall, from and after the taking effect of this act, be considered, for all purposes of taxation, as including every kind of street railroad, suburban railroad or interurban railroad association, company or corporation,” etc.
The act of 1891, p. 423, under the title, “An act supplemental to the acts now in force concerning the organization of manufacturing and mining companies,” gives to stockyard companies the right to construct railroads, lighting plants, gas and water-works, sewers, etc., and to exercise for such purpose all powers conferred on such companies, by an “act of December 21, 1865,” etc.
The principle involved in the ease at bar is well illustrated in the case of Barton v. McWhinney (1882), 85 Ind. 481. Section two of the act of 1875 (Acts 1875, p. 148) reads: “Hereafter the general laws of the State and amendments
Acts 1853, p. 107, Acts 1865, p. 120, Acts 1889, p. 38, Acts 1901, p. 121, are all statutes of this class, the validity of which has never been called in question. The act of 1889, under the title of “An act declaratory of the meaning and effect of the word ‘mining’ as used in chapter thirty-five of the Revised Statutes of Indiana, now in- force,” declares “that it was and is the intent and meaning of said word ‘mining’ as used in said chapter to cover and include the sinking,. drilling, boring and operating wells for petroleum and natural gas.”
In the act of 1901 (Acts 1901, p. 121), under the title of “An act supplemental to an act entitled ‘An act concerning taxation,’ ” etc., it is enacted that the word “railroad,” wherever it occurs in the act concerning taxation, approved March 6, 1891, shall be considered as including every kind of street railroad, suburban railroad or interurban railroad.
Our conclusion is that the act of March 9, 1903, is constitutional and valid, and that the judgment of the court below should be affirmed.
Judgment affirmed.