The Nevada Democrat., 1861-10-05
p,oe street Bridge Case-DeeisiOn OF the
A''S supreme Court.

pine Street Bridge CNse-D -
Supreme Court
Kelsey vs.. Trustees Of Nevada Plaintin
socks by this action, which is assumpst' 10 tess
the validity of an "Act ofthe Legislature PaSseu
In 1861, entitled "An Act to proVieeee Ior .ns .
construction of a bridge in the city OIL Ne'"ua'
Statutes p. 7S.) 49,. o;,r If Ne.
vada was passed, by which power was gwen,
anoono other things, to levy and collect annually
a tax on all property in the city not eNGeeeihe
ono ner cent, on the assessment valualioh
tberof This Act was amended III 1900. Oy an
At limiting the tax to one-half Of one per cent
Rv the Act of 1861, the municipal board are
nsutborized and empowered in their discretion
% levv and collect special tax, not exceeding
6ve-eiohtbs of one per cent, for the constru:-
tion Of bridge within the city limits, ana II Is
provided that such tax shall be levied upon the
valuation Of city property as fixed by the assess
ment roll of the city made by the Clty ASSES
sor during the year A. d. looO,
BY virtue of this Act, the Board passed an
ordinance-set forth in the record-leVying
tax of fye-eights of one per cent. on all CITY
property, to be aPportoned ana coliec'su oii VIC
assessment of 1860.
The statute of 1861, but not the ordnance
nrovided that the valuation as fixed by the roll
Of 1860 might be added to or modified by the
Board of Trustees, sitting as Board OF Equal
izat1on. at a time and place of which due no
tice should be given.
Tho Board did sit for several days; the only
notice of such sitting being publication III the
city newspaper.
Plaintiff did not attend, and no change was
made in his assessment.
Il is contended by the appellant, plaintiff be-
low. that this Act of 1861 is unconstitutional,
for the reason that it transfers legislative pow
ers from the Legislature to this local Board.
The learned and elaborate arguments OF the
appellants counsel merits attention chiefly as a
manifestation of extraordinary ingenuity ex-
hausted upon question too PLAIN TO be elther
obscured or illustrated by it.
We regard this Act of 1861 as nothing more
or less than an amendment of the charter OF
municipal corporation; that the Legislature had
the same power to amend as to make the char
ter; that it had the same power to increase ths
tax as to limit it; and the same power to author
ize this special tax as to authorize the general
tax; and that this is no transfer Of legislative
powers any more than every power given to
a municipal corporation is such transfer. Many
Acts Of a similar nature have been passed by
the Legislature applicable to other cities and
towns, and to hold them void would lead to
great confusion, as so to hold would be un-
warranted by principle or suthorf7y. (cee
Banding VS.. Burr, l3 CALI
2. The next objection is that the Act is void
because the tax H appoTtiORRd according to the
assessment roll of the previous year. We see
nothing unconstitutional in this. There is TO
constitutional requirement. for annual assess
ments. If the Legislature choose, we do not
see why property should not be taxed for sew
eral years at given rate shown by particulaS
estimate or valuation This assessment is but
a mode ofreaching the valuey etc.; and taxes
can never be apport!Oned with exact uniformity
or exact justice. We cannot judicially know
that property has varied in value since 1860 in
Nevada, or that it has changed hands to any
considerable extent. II findiViduatnjustice has
been done, this is not an objection to the whole
law, but, at most, would only ensiSle the partic-
ular party injured to relief. Besides, the Act
afforded means of correction of errors commit
ted to the prejudice of the taxpayers.
AS to the provision for the correction OF the
list, the Act of the Legislature was enough With
out the ordinance of the town.
AS to notice Of the meeting Of the Board of
Equalization, if anything more was necessary
than the publication, see CoTen VS.. DOub (l2
CAL, 274.)
The Judgment is affirmed. Baldwin,.
We concur: COPE, j..
FIELD C. j.