The daily Gate City. [volume] (Keokuk, Iowa) 1855-1916, 1863-12-30

!. BAafRUyD v. RsxE1.

= BARfRU1D ". RHNEY. f1#
/. RETROSPECTIVE STATUTES. That .
statute was designed to be retrospective
in its operstions will not Be implied 1hen
it does not relate 10 subjects which wQuld
render such construction necessary from
considerations Of public necessity. The
general rule is, that whenever the inten-
ton to make il retrospective in its opera
ton is not clearly expressed on its face,
it will b construed 10 commence aftcf its
enactment. waa5s &
&. SANE: REvEsuE Acr. The Rev.
enue act approved April 8th, 1869, Can
act 10 amend Ohspter As Of the Revision
OF 1850, being an act in relation to Reve-
oue,-Chsp. IT'S, Laws Of 1862. is not
retrospective in its operation; ard penal
ties incurred before the taking effect
thessof upon taxes delinquent whom il
went into operation should be assessed as
prescribed BY the law under which they
were incurred, bat on delinquencies con-
tinuing after the taking effect of the act
of 1869, penalties would be assessed rs
prescribed BY its terms.
Appeaf from Des Moines District Count.
The facts are stated in the opinion Of
the Court.
&C. NouRsE. for the appellant.
D. RoRER, for the appeiles.
LOWE. This is an amicahle suit sub
mittsd upon an agreed statement Of facts,
in which the court below is understood 70
have found for plaintiff and defendant sp-
pesls. .
Bartruff is in arrears for taxes upon two
lots in Burlington for the years 1858,
1859, 1860 1861, all Of which became
delinquent prior to the first Of March,
1863. The defendant, Remey, Treasu-
rer of Des Mon-s county claims to col
lect the penalties provided BY Sec. Is, Of
the session laws Of 1869, page eas. Bar
traff, the plaintiff, contends that said sec
sion and its penalties are prospective, and
apply only to taxes becoming delinquent
after the passage thereof.
TIE object Of this proceeding is to OBJ
tain judicial construction Of the Reve-
nue. Statute Of 1868, above referred to,
and whether the same is retrospective SO
as to bring taxes delinquent prior to it's
enactment within the purview of its peu-
allies.
We remark first, that there 10 class
of cases or objects requiring legislative
relief or assistance, in which it IL not only
competent. but where from considerations
of controlling public necessity it would
seem to be the dictate OF wisdom that the
law-making body should give to their en-
actments retroactive operation. Aside
from this class of cases. within which
the statute in question does not fall, the
general tendency Of the judicial mind
has been, and that too With great steadi-
ness of purpose, both in England and
this country, to hold that unless the re-
Prospective intention ofthe Legislature is
clearly expressed upon the face of the en-
sctment, it shall be deemed to commence
in f,ttsro. Now there is nothing in the
Revenue Act approved April 9Th, le62,
frem which it can be reasonably inferred
that the General Assembly meant Il TO
operate retrospecsively. and we are no,
At liberty under the principle just stated
to give it That construction. TIE Treas
urer, therefore, of Dss Moines county is
| not authorized to enforce the penalties Q:
this statute against tax payers who be-
come delinquent anterior to the time OF
its taking effect as law.
| The submission in this case and the
judgment of the court thereon, are both
more or less inexplicit as it 10 claimed
and the last assignment charges that the
court erred in not determining whether
the plaintiff was liable to any penalties
for his default in the event of the provis
ions Of the act Of 1869 were inapplicable,
and we are asked not to leave this ques.
tion open and unsettled.
/ Section l8 of the act of 1862 repeal.
the penalty on dclinquen, taxes contained
in Sec. 76O Of the Revision of 1860, sub
ject, however, to the saving clauses 81
Sec. 90, of the Code, which reads IS fol.
lows:
"The repeal of statute does not revive
a statute previously repealed, nor does
such repeal affect any right which accrued
any duty imposed, any penalty incurred
nor any proceeding commenced. unde'
and by virtue of the statute repealed"
The provisions Of this section ooninut
the right to enforce the penalties tha
shallhave accrued under repealed statutes
so tha. it becomes the duty OF the collect
or whenever a new Revenue Law is passet
prospective in its operation according t
the rule above suggested, changing th'
penalty upon delinquent taxes, to collec
such penalties by virtue of the law unde
which they are incurred. This rule Q
construction makes the duty Of count
collectors plain one, and easily to b
understood BY all parties interested
whilst it carries ont Che true intent Of th
law makers. The judgment below will b
affirmed, bat rendered up in this conrt |
such form - fully to set forth the expo
sition herein given Of the questions pre-
sented. .E
Il The appellant fled motion for n
] Eheafiag. The ruling Of the Court ppo
! motion Was announced by
LowE, j.. Il haing suggested that ~
sl opinion Of the Court rs announced dot
: mot determine the question whether t.