Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1860-03-02


he sxe.ption sre. hat NJ cAureh OF place Of
| public worship, NOD any school-houss q should
Be taxed By anF iaw Of ne SITE" he
word g tczes > mans Burdens eaarEss, or in
positions, put or set upJn persons or property
for public uses, and this IS the definition which
Lord Coke gives to the word iaNiagt; 2 Inst
532) and Lord Holt, IN Cara. 436, gives The
same definition, in substance, Of The word
. Tar Z, Te pay FOR The opening Of a street IN
a ratio 70 TIE beneht or advantage SERVED
from Il. u no burdeH. IL is no tsliisEe OF tax
within the meaning Of hs e~xempuon."
n Northern LibsriicS, eic., -. s.. John's
Z Gturcl, I lar. l04, the same question arose,
and the supfeme court q PernsylvauiaP PM ne
sane coasfrnefion or theword tax, ard heid
7 thai the church property, thoagh exempt from
taxation, under the general revenue law, was
nevertheless, subject 70 local asaessnents APP
uroprated 10 the Improvement Of the property
self The court said "TaKes are a public
imposition, LEVIED By Authority Q, The govern
ment. Tor The purpose ~ Carrying on We rog-
eminent IN al It's machinery ard operati0ns-
They are imposed for a public purpose )
whereas municipal charges are often for the
benefit Of lot holders on q particular street,
and the assessment, as In this instance, IN
duced bv the request, made known according
to the charter, Of a majority Of ths inhabi-
tants.D
Mr.. yusRes Hariin says. IN the case Of ne
1ANAl " NNW kNAN-NN aNNAa ~ IA AafAs aAAf
"These words (impost, tax or duty,) must be
confined 70 the idea which they commonly and
ordinarily present 10 the mind. exacfions 10
an the public Golfers, for the payment Of the
debt, and the promotion Of the general welfare
Of the country, not 70 a contribution provided
70 DELAY the expenses Of building bridges,
erecting eause-ways or removing distractions
IN 2 watsreourss, to Be paid BY such indiyidu-
ais only who ENJOY the advantages resulting
from snch labor and expense.1 The ordinances
Of 1851 declared that " all the n~avigable
waters leading into the s.. Lawrence and Mia
sissippi, and the carrying places between the
same, shall be common Highways and forever
free, a. well to the inhabitants Of the territory
as the citizens Of the United States Or those
Of any other State that may be admitted into
the eonfederacY, without any imPosi, tax OF
duty therefore,
This provision was literally eopiea in the
act Of Congress Of March ?, 1905, and il was
held in the case from which Judge Martins
remarks are quoted, that The charter Of the
New Orleans navigation company, which
authorized a tax 70 be levied on vessels navi-
eating the Mississippi FOR he purpose OF rails
ing a fund to be appliedto the Improvement OF
that navigation, wal not a tax or impost or
duty, within the meaning Of the act Of Con-
gress or the ordinance from which it was cop
led The same principle was decided in Crap-
Icy rs. Copley, 2 Louis. ian. 329, Under the
law Of that State, the owner Of the land on the
Mississippi was required to construct levees
or embankment and IL the owner failed 70
construct or keep in repair his portion or the
levee, az Officer, called the district Inspector,
SHAH have the levee built or repaired and a.
sess the cost upon the bond Of The delinquent
proprietor. This assessment was held not to
be within the act Of Congress, which exemp-
ted from the State tavdtfon an public lands OF
the United States fer Ave yesrs after they
were sold under the direction Of Congress.
These, and other authorities which night
be cited, show the construction which our
sister States, through the judiciary, have put
upon the term @taxesn 81 employed in their
Constitution and revenue laws; and il is not
Reasonable to suppose that the trainers Of our
Constitution intended to use the term in a df-
ferent sense 10 nat i~nstruuent.A ~
Noraare the iefees puorided fsf bF The act Of
lib January, 1850, an "intrrnal Improvement
and lseal concerns within the meaning OF that
clause Of the Constitution last above sta. ed.
lie Interval inprovements AID locai concerns
for gsnEral ceunty puTposes-which apportain
10 the county at large as a body politie-and
not 10 improvements for special .ocal pur-
poses, where the funds expendedlin making
the improvement, are raised BY assessments
imnosed ouly on he partieqisT properly in
Nose Of M eonsamHona p7Oysiobs ap-
ply 10 the exercise Of the akin power Of The
Government in the form provided for BY the
act under consideration and it follows as a
consequence, that the power conferred on The
boari OF ievce IN spectors, "t0 adjust the as
s~sssrnent and levy Of the tax "bv hearing
and deciding an questions ID relation thereto,
was legitimately confeued-and BY confering
such lower, The legislature did not constitute
then a court, as seems to Be supposed en- IN
a~-~r~ruN TNmHa e. 49, A.. -
constitutional provision requiring such asess-
ments TO be inside and Enforced through the in
strumentality OF a court and there is nothing
IN the nature Of taxation Itself, in whatever
form exercised, which makes ii iadispensably
necessary that the aefs OF assessment and
collection should be performed M sr the sane
tion OF a judicial tribunal. Parhdm 70. Decatur
ooHnfy. 3 Go. 81; MeCarroI e. Woks, 2
Tcuu. 2l3; 6 Monroe 6i3: Pcfers 66q.
The power Of taxation and the mode AMI
manner Of exercising the power, in the sb
sence OF constitutional Testrictioa, belong 70
the legislature In the performance Of their
duties the board Of inspectors acted, there.
fore, as MINISTERIAL and not as judicial officers.
But It Is objected that b. The 18th section Of
the act the decision ofshe board AZ insnsctors,
touching the matters confied TO their iurisdir-
ton, ismads final. and concludes All further
Investigation as to the legality Of the assess
men-s-which, it1is cnntsudcd, Is uncons itu-
tionaL.
II this were coneeaed, it would not destroy
the validity OF the whole act, because il is well
settled, that one part Of an act may be uncon-
stitutional and void, and other parts II the act.
not pecessarily dependent on It, valid. Hence.
those provisions Of Che act which au'horize the
assessment and .eollecion ofthe- tax would
remain unimpare1, because not ~obnoxioas to
the objection while so much Of the act as
denies the right % test thelegalitv Of the assrss-
ments BY Judicial investigation, would b. de-
clared void. So that If this objection were
wen taken. It would ouiy secure to The appel
lant the right to impeach he assessment for
ilegality-if anv IN Notwithstanding the
decision Of the inspectors
The c~onsfructiou eontsnisi Tor, however, Is
not a sound one. The act. after stating what
the inspectors shall hear and decide, provides
that their decision thefeup5n shan b. 6natp
From this We % na undr5ta that the leg
islahIre intendod 70 close thedoor Of the courts
against a party whose land had been Illegally
assessed. Suppose the land Of A is assessed
when it is not liable 70 taxation, BY reason OF
an exemption, or Of is lying n the alluvial
district. He appears before the board OF in
spectors, raiscgfhe question, end it's fecidsd 4
against him. Was i the design Of the legis-
loture, in such a case, 30 deny A the right 10
apply 10 The courts FOR RELIEF? But suppose
the land is sold for ihetaXes assessed, and The
purchasers brings e~iectment. Was it intended
hat A should be preclndel from setting ~
the LEGALITY Of the assessment a. a defense to
the action? The power Of the legislature so
to enact has been gravely doubted. Bat,
whatever may be the power Of he legislature,
The moral i~njustiee Of gueh a law would be 50
nenstrDus9 that SHch q construction sbaHld
no. Be- pat % thc ssaiutefn question. /. BY al
strict construction, confined 70 is verv words
one more Just unreasonable can be adopted.
nf~-Er-rU - r. TIL. - 100 = - ]
cited. ~
True, the decision Of the board Of inspectors
in the matters which they are authorized TO
hear and determine, is declared 10 b fnaI
But this 3 30 -be understood IN that sense
makes it final 90 far only as to exclude
further investigation by the ministerial officers
acting In the assessment and collection OF the
raN. The decision OF the board is pronounced IN
a ministerial proceeding. and so FAR as regards
its conclusiveHess, must be understood to have
TO proceedings Of that character 80
and MOTTO judicial proceedings. nIti 10 where
expressly provided IN the Hact. that a rzrtv.i
feeling himself aggrieved in the assessment Of
land, shall be debarred the privilege to
prosecute or defend his rights In the courts
and we viii not extend, BY Implication, the op-
grafton Of the act, end thus imuUte 10 the leg
The intention to exercise a poxer so
arbitrary and unjust.
By express provision Of the act OF It'll OF
January, 1881 fsach lanis only as are tavabIe,l
Tor STATE revenue, are u1aie subiert 10 The sne-
assessments provided for BY that act andi
involves the further question, whelheT,
ander our revenue laws, the lands OF the an
are subject to taxation for STATE pur-
poses. He affirm that they are not, and r.
lies for their eNemptiO on the 14-h section Of
ln act of The legislature passed onthe-6 Oh Of
January, 1881, TO provide FOR the reclamation
Df the swamp and overlooked lands Of the
state.
By this act the swamp land commissioner
we're required 20 let ont the making Of levees
md Grains uy coutTacsa az , stipulated price
per cubic ward, "a the lowest Bidders. nav
nent for which was to be made in the lands
'~eclaFmed, or the proceeds Of he sales there
At the price previously fixed bF the con-
nissioners, and the contractor might, At his
demand and receive in payment the
and reclaimed In kind, or land scrip repre-
renting quarter sectipa ftracts-Vtich scrip
vas transferable BY assignment, snd might
be located on anT portion OF tie unsolicited
Iwamp and oFerioWeds land. And when any
had selected land On payment Tor
lis work, OF having received scrip. had located
( upon unsolicited land, be was reQuired 10
urnish the numbers 10 the commissioners and
N their certificate, ths governor was directed +,
o execnte a deed 70 the contractor, or his !
.ssienee In due form * laW- SEC. 3A-5-6,
scamp Luad Lars p g.. 1
TIE lf'h section OF the act is as follows:
THAT to encourage BY an Just means the {
and completion Of the reclamation
~ Offering fnducpmentR 10 uurrhaaara ana |