69 Ind. 375 | Ind. | 1879
Affidavit and motion for a writ of mandate against the City of Indianapolis, to compel the city to refund certain taxes alleged to have been wrongfully collected from the relators. The affidavit states that Maria L. Tieman is the widow of Henry E. C. Tieman, deceased-; that Maria H. Tieman and Catharine S. Tie-man are the sole heirs and unmarried daughters of Henry E. C. Tieman ; that, at the death of said husband and father, certain real estate descended to the relators, one-third to Maria L. Tieman as widow, and one-third to each of the said heirs, being unmarried daughters; that for the years 1874, 1875, 1876, and 1877, they paid certain taxes to the said City of Indianapolis, which said city had assessed against said real estate, amounting to $57.62, which they allege was wrongfully collected, and that they have no other property. Prayer that a writ of mandate may issue in the alternative against the city, commanding said city to refund the said tax to the relators, or show cause against the motion.
The writ is moved for under section 7 of the act of
“Eighth. The property to-the amount of five.hundred dollars, of a widow or unmarried female, or of any female minor whose father is deceased, if her whole estate real and personal not otherwise exempted from taxation does not exceed in value the sum of one thousand dollars.”
An alternate writ of mandate was issued, upon the return of which the city demurred to the writ and affidavit for the want of facts. The demurrer was sustained. Judgment for the city.
On appeal to the general term, the judgment was affirmed. Appeal to this court.
The appellants insist that the facts averred in the affidavit bring the case within the clause cited, and that the writ of mandate is the proper remedy. We do not now nicely examine these questions, as there is a question underlying the controversy which must first be settled.
Had the General Assembly of the State of Indiana the constitutional power to enact the eighth clause of section 7 as above quoted?
The constitution declares, that “The General Assembly shall provide by law for a uniform and equal rate of assessment and taxation ; and shall prescribe such regulations as shall secure a just valuation for taxation of all property, both real and personal, excepting such only for municipal, educational, literary, scientific, religious, or charitable purposes, as may be specially exempted by lawn” Art. 10, sec. 1.
If the exemption from taxation claimed in this case can be upheld, it must be under the head of “ charitable purposes.” A charity, dr charitable use. or charitable purpose, means, in law, a public charity, use or purpose, which affects the public alike, without reference to an individual, class, or any particular domestic relation. A private char
We have found no case in point with the one before us. We think there are none wherein the favor of exemption from taxation of property was ever granted to an individual on account of sex or domestic relation; but the following text-books discuss the question exhaustively,
Upon principle, and according to the authorities, it is our plain duty to hold that the eighth clause of sec. 7 of the act of December 21st, 1872, “ to provide for a uniform assessment of property, and for the collection and return of taxes thereon,” is unconstitutional and void.
Having thus decided the main question in the case, the other questions have become immaterial.
The judgment is affirmed, at the costs of the relators.
Petition for a rehearing overruled.