Arkansas true Democrat., 1858-02-09
uamp and Overflowed Lands. pion of the Supreme Court-Delivered 5by F. w. Compton, Special Judge.

r4Erittenden county.
 Inc questions presented are of grave inn
 ,<Sance involving, as they do, the taxing pow
 M the State and the constitutionality of her
 klaton.
 The record shows that part of the swamp
 .rI overAowed lands granted to the State by
 oct of Congress, approved 18th September,
 YaE1D lie in Crittenden county; that pursuant to
 the2provisions of an act of the Legislature. pass
 ed11th January 1855, the tax assessor of that
 o1nntv in listing lands for taxation for the year
 I0f6 embraced in the assessment list, swamp
 erd nverAowed lands which had been sold by
 fk& State, under the provisions of an act of the
 I<eislature passed 9th January, 1851, and
 r6;6r to the passage of the act of 1855; that in
 d.a time. the assessor returned the assessment lick to the county court for its action; and that fho county court refused to receive and act up- on the assessment list, so far as it embraced suanp and overfiowed lands sold by the State Y above mentioned, and refused to assess such lands for taxation, giving a reason for its re- fueal, that So much of the act of 1855, as sought to Impose a tax on the lands, was unconstitu- tiona and void That the State then exhibi. ted her application to the circuit court for a MnG1anstss, to compel the county court to act in the premises-her application was overruled. snd She excepted and appealed to this court
 10 understand correctly the merits of the propositions which have to be discussed and de- cided by the court it is necessary to state some of fhe provisions of the several enactments ont of Which they arise.
 The act of Congress of 18th September, 1850 esonted to the State of Arkansas a particular description or class of lands, for specified pur pose The lands granted were the whole of the ssoaaap and overaotoed lands within the State asad unft thereby tor culttUation, remaining un- cold at the time of the passage of the act (sec ID and as rule for determining what lands were embraced by the grant, the act declared that all legal subdivisions, the greater part of which was "soet and unft fer cultivation," should be Included, etc, but when a greater part of subdivision was not of that character, the whole of 1t should be excluded, etc. (sec. 2)
 The purpose of the grant, as declared in the act, was to enable the State to construct the ne- cesory levees and drains to reclaim the swamp and overflowed lands therein, (sec 1.) And the second section of the act provided that the proceeds of the lands so granted to the State whether from sale, or direct appropriation in kind, should be applied, exclusively, as far as necessary, to the purpose of retaining said 'otHAo of LlOabo Oi thC lCfOoo dUu dIOre- said
 The Legislature of the State, on the 9th of January, 1851, in pursuance of the act of Con- Rress, passed an act to provide for the reclama- lion of the swamp and overfowed lands, etc. Acts ef 1850, p. v.
 By this act it was provided that board of swamp land commissioners should be appointed (sec. 1, whose duty 1t should be to ascertain the swamp and overflowed lands granted to the State by the act of Congress, etc., (sec 15:) to ix the price of the lands in their then condi- ton, taking into consideration their locality. and the value that would be added to them by their reclamation, (sec. 3;) to determine the locality. extent and dimensions of the necessary levees and drains in order to reclaim the lands. (Ib.: \ and to district and classify the lands and con- tract with responsible persons for the making of the levees and drains (Ib)
 And 1t was further provided that payment for the making the levees and drains should be made in the lands reclaimed, or the proceeds of the sales thereof, at the price previously fixed by the commissioners, or scrip issued by the com. missioners representing quarter section tracts, in lieu thereof, to be located upon any of the swamp and overhowed lands. (sec. f-5;) and that the commissioners should have power to sell any portion of the swamp and ,verfowed lands for cash, at not less than the price previously fixed by them, but for as much higher price as might be obtained and to apply he proceeds of such sale to the reclaiming of he lands, (sec 8.)
 The l4th section of this act Is in the words 
 That to encourage by all just means the progress and completion of the reclamation, by offering inducements to purchasers and contrac- ors to take up said lands, the swamp and over. lowed land shall be exempt from taxation for he term of ten years, or until said lands are eclaimed.'
 The act of the Legislature passed January llth, 1855, (Acs of 1854, D. 127,) provides as follows:
 SEc. l. The 14th section of the act of 9th |anuary, 1851, which exempted the swamp md overhowed lands from taxation, etc., is re- ,ealed
 SEc. 2. All swamp and overfowed lands which have been, or may hereafter be confirm d to the State, and which have been. or may hereafter be sold or located, shall be subject to axation in the same manner as other lands are axed under existing laws.
 SEC. 5. It shall be the duty of the auditor to furnish the tax assessor of each county in the State, a descriptive list of all the swamp and overfowed lands in his county, that haye been sold, located, otter,cise disposed of under the laws of this State, showing to whom sold or by whom located, and the date of the sale. or To- cation-omtting from the lists unconfirmed lands, etc.
 SEC. 4. Each assessor shall enter and list the lands, embraced in the list furnished him by the auditor, for taxation tor eoch year nert suc ,eedsng tue date of the sa'e or location. in the same manner in which all other taxable pro- perty is required to be listed and assessed. un- der existing laws, and shall proceed to collect the taxes so assessed, etc.
 It is urged by counsel that this act provides Tor the taxation of swamp and overflowed lands 'oid by the State under the provisions of the act of January, 1851, and while the l4th sec. tion thereof was in force-thereby impairing the Obligation of contracts within the meaning of the constitution of the United States. That the object of the act of January, 1855, was not only to repeal the law which exempted swamp and overfiowed lands from taxation, but was to reach back, and charge such of them as had been previously sold by the State, with taxes tor each year from the date of the sale, and up- on which no taxes had been assessed in conse- fuSnNN 'i Vho VAclHptlOll, IS LOO clear 10 admit of doubt--it is expressly so enacted
 The constitution of the United States declares that no state shall pass any law imparing the oblagatlon of contracts, Art. /, sec 10; and our State constitution sanctions this restriction by declaring that mo law imparing the obligation of contracts shall ever be made.n Dec. of Rsghts, sec. IS.
 This prohibition on the law making power. IS justly ranked among the wisest provisions in the Federal Constitution Without lt--prvate rights would, at all times, be liable to invasion by the enactment of laws consequent upon fiuctuatng policy, strong passions and sudden changes; and with it--nothing more is required than the observance of an elevated morality.
 Did the purchase of swamp and overnowed lands under the provisions of the act of 9th anuary, 1851, while the 14th section thereof was m force, constitute contract between the State and the purchasers, within the meaning of the above clause of the constitution of inc United States?
 Acontract, in legal contemplation. is an aoree- nent between two or more persons upon a snf. fcient consideration, to do or not to do a mar ficular thino PL,cL Coo, 11e