76 Ga. 181 | Ga. | 1886
In Hammett vs. Philadelphia, 65 Penn. St. R., 146,
2, 3, 4. It is familiar learning that no corporation,
It is not pretended that “ public property, or places of religious worship, or places of burial, or institutions of purely public charity,” etc., exempted by law from taxation (Code, §798), are brought direetly byname within the provisions of this act, and we do not think they can be brought within it by construction or necessary implication, unless it is made to appear that the property so exempted from taxation is used for purposes of “ private or corporate profit or income.” In case it should appear that such property. was used for the purpose of deriving private income or gain from it, then we should be of opinion there would be no occasion to resort to implication or construction to bring it within the city charter; the terms of which we consider sufficiently comprehensive and explicit to include it. The constitution by its terms inhibits the legislature from exempting such property, and declares any law passed with such object void. The law above cited follows the constitution in that as well as in all other respects relating to such exemptions. While it is true that a distinction exists between assessments made for benefits' conferred by local improvements on the property thus improved and taxation, as that term is used in the constitution and laws of the state, and while the constitution
Where, let us ask, in the legislation of this state can a statute be found, which imposes any tax, or burden in the nature of such tax, either upon “ public property,” or upon “ places of religious worship,” or “ places of burial,” or upon “property used purely for charitable purposes?” When has any municipal corporation, created by our laws, or authorized by our constitution, under any general power to make assessments, ever before set up a claim to impose burthens for the support of the city government, or for the maintenance of its police powers upon property held by the public, or for purposes of religious worship or charity or sepulture ? If there were nothing else but what is suggested by these considerations, we would find it impossible to conclude, without disregarding every rule of construction applicable to such cases, that the legislature ever intended to confer upon thé city rulers and officers the power they are endeavoring to exercise. Does it not surpass belief that the framers of this act thought they were enabling the municipality to burthen and incumber the capítol grounds, located in Atlanta, with assessments, in order to open and keep their streets in order, to lay down pavements, to construct sewers, drains, etc., and upon failure or refusal to pay the assessment made for these purposes, to bring the capítol and the ground on which it stands to sale, and thus force the state to pay its portion of whatever liability was incurred for the making of such improvements ? It is inconceivable that the legislature, by any general grant, could have relinquished its power over this subject even temporarily, so as to enable a few persons, owning one-third of the land in a block abutting on a street
No civil officer, from tne governor down to the bailiff' of a district, no juror or witness is qualified to enter upon his office, or give testimony i-n any matter without' taking an oath or equivalent affirmation, to the observance-of which he solemnly and reverently appeals to the Supreme Being for help and guidance. Nor is this the only recognition by the state of its dependence upon this overshadow-, ing, all-pervading and all-important influence in sha,ping- and controlling the affairs of men and nations. Gifts and. bequests for such purposes are more highly favored by our laws than other species of trusts. Courts of equity are-placed under peculiar obligations to see, even in cases of bequests or devises, that the use is sustained and carried into effect, and in all cases where there is a general inten
The desecration of the Lord’s day is prohibited in various
Judge Cooley, Const. Lim., pp. 470, 471, has dealt directly with this subject, and has expressed reasons so sound and convincing as to' entitle them to the careful study of all who are in pursuit of truth and correct principle, and what was said by him so fully conveys our own views that we offer no apology for transferring it at length to this opinion :
“ But while thus careful to establish, protect and defend religious freedom and equality,” says this eminent author? “ the American constitutions contain no provisions which prohibit the authorities from such solemn recognition of a superintending Providence in public transactions and exercises as the general religious sentiment of mankind, inspires, and as seems meet and proper in finite and depend- . ent beings. Whatever may be the shades of religious belief, all must acknowledge the fitness of .recognizing in*197 important human affairs the superintending care and control of the Great Governor off the Universe, and of acknowledging with thanksgiving His houndless favors, or bowing with contrition when visited with the penalties of His broken laws. No principle of constitutional law is violated when thanksgiving or fast days are appointed; when chaplains are designated for the army and navy; when legitlative sessions are opened with prayer or the reading of the Scriptures, or when religious teaching is encouraged by a general exemption of the houses of religious worship from taxation for the support of state governments. Undoubtedly the spirit of the constitution will require, in all these cases, that care be taken to avoid discrimination in favor of or against any one religions denomination or sect; but the power to do any one of these things does not become unconstitutional simply because of its susceptibility to abuse.” Our constitution, while it takes away the temptation and' power to make such discrimination either in favor of or against any one religious denomination or sect, leaves it open to the legislature to encourage religious instruction by exempting from taxation for the support of the state government “ places of religious worship.” Code,. §5182.
In attributing to the legislature a purpose to confer upon this municipality .authority to exact from religious bodies a commutation in lieu of police duties to the city, we should, by the sheerest and most strained implication and broadest construction, impute to them a design to allow it to exercise a power which it has always foreborne to exercise. It would be neither respectful nor just to a co-ordinate department of the government to' insinuate remotely, much more to charge openly, that it entertained a purpose to ignore the former practice of the state or to reverse its policy declared by its statutes since its foundation, without, so far as we have been able to ascertain, exception in a single instance. Were it possible to ascertain the views of the members who composed that body, and who aided in the
From an examination of the various provisions of this act in relation to the conditions upon which the contemplated improvements may be had, as well as the methods of enforcing the assessments ordered, we are well satisfied that it was never the intention of the general assembly to make either “ public property,” or property held exclusively for the purposes of religious worship, -or any other property name in §§798 and 5182 of the Code, subject to the provisions of that act. As to “ public property ” there can be no question. No attempt has ever been made to subject it by levy and execution to the payment of the assessment; on the contrary, both the legislature of the state and the congress of the United States have been petitioned to pay the amount assessed on their property, and both have rufused the prayer of the petitioner. Neither species of property had, or could have had, any voice in causing the improvement to be made, and had they responded favorably to the petition and paid the assessment, it would
For the reason that the property in question is not as
Judgment reversed.