The daily Gate City. [volume] (Keokuk, Iowa) 1855-1916, 1863-12-22
sARrRuYY VS.. REnrY.

IN ~ Operations VIII not be impileA when
it does not relate to subjects which would
render such construction necessary from
considerations of public necessity. The
general rule is, that whenever the intsn-
tion to make it Retrospective ia its opera
tion is not clearly expressed on his lace,
it will be construed to commence after
its enactment.
2. SAM: REvRHUE Acr. The Rev
enue act approved April 9th. 1862, (An
act to amend Chapter As Of the Revision
Of 1860, being An act in relation to Reve-
nue.-Chap. It's. Laws Of 1860 is not
interpretive in its operation aud penal
ties incurred before the taking effect there
of upon taxes delinquens when it went in
to operation should be assessed as pre-
scribed BY the law under which it was in
CURED.
Appeal from Des Aoines D.str,cf Court.
The facts are stated 10 the opini On of
the Court
c. G. Nourse, for the appellant.
D. Rorer, for the appellee
LOWE, This il an amicable suit
submitted upon an agreed statement of
facts. in which the court below 10 under
stool TO have found for plaintiff, and de-
feudant appears.
BArtruff il in arrears for taxes upon two
lots in Burlington for the years 1858,
1889. 1860, 1861, all of which become
delinquent prior to the LIST Of March, 1869.
The defcndent being Treasurer OF Des
Noines county, claims to collect the pen
alties provided By Sec. Is, OF The session
laws OF 1869. page 29S. Bartruf, the
plaintiff, contends that said section snd
its penalties are prospective. and apply
only to taxes becoming delinquen. alter
the passage thereof.
The object Of this proceeding is to OBJ
tain judicial construction of the Reye-
nue Statute Of 1852. above referred TO.
and to determine whether the same is
retrospective so as to bring taxes delin-
quent prior to its enactmen,s within its
penalties.
We remark first. that there is class
Of cases or objects requiring legislative
relief or assistance, in which it is not
only competent, but where from conside.
rations Of controlling public necessity
1t would seem to be the dictate OF wisdom
that the law-mating body should give to
their enactments retrospective opera
tion. Aside from this class of cases,
within which the statute in question does
not fall, the general tendency Of the Judi
cial mind has been, and that too with
great steadiness of purpose, both in Eng.
land and this country, to hold that unless
the retrospective intention Of the Legisla.
ture Is clearly expressed upon the face Of
the enactment, it shall be deemed to
commence an futara. Now there is moth.
ing in the Revenue Act approved April
9Th, 1869, from which i, can be reasons
bly, inferred that the General Assembly
meant it to operate retrospectively, and
We are not At liberty under lhe principle
just stated to give it that construction .-
The Treasurer. therefore, Of Des Moines
county is not authorized to enforce the
penalties of this statute against tax payers
who became 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 is 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 the provisions
Of the act Of 1862 were inapplicable, and
We are asked not to leave this question
open and unsettled.
Section l8 of the act of 1869 repeals
the penalty on delinquent taxes contained
in Sec. 100 of the Revision of 1860, sub.
ject, however, to the saving clauses oi
tSec. 20. Of the Code, which reads ~ fol-
lows 'sThs repeal Of statute does no,
revive statute previously repealed, mol
does such repeal affect any right which
accrued, any duty imposed, any penalty
incurred. nor aDyTnoceeding commenced,
under and by virtue Of the statute re.
pealed. !"
The provisions Of this section continue
tho right to enforce the penalties that
shall have accrued under repealed statutes;
SO that it becomes the duty Of the collector
whenever .. new Revenue Law is passed
prospective in it's operation according Il
the rule shove suggested, changing the
penalty rpol delinquent taxes. to collect
such penalties BY virtue Of the Law undeI
which they were incurred. This rule o.
feonstssetion makss the dsty Of county
collectors ! plain one, and easily 70 Be
understood By oil parties interesisG.. whilst
| it carries ont the intent Of tho law-4a'
ksEs. The judgment will b alirned,
but rendered up ID this ceasi II snch
fern ~ Tally to set forth ths expdpitiQs
herein given Of the question Pss6sntsd
AAEmsd.