Sioux City register. [volume] (Sioux City, Iowa) 1858-1871, 1864-01-02

|. RETROSPECTIVE STATUTES. That a
statute was designed to be retrospective
in its operations will not be implied 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 inten-
ton to make it retrospective in its opera.
ton is not clearly expressed on its face, it
will be construed TO commence after its
enactment.
2. SANE: REVENUE Act The Revenue
act approved April S,h, 1862, Gan act to
amend Chapter As of the Rivis;on Of
1860, being an act in relation to Revenue.
Chap LIS, Laws of 1862 is not ntros-
pective in its operation; and penalties
incurred before the taking effect thereof
upon taxes delinquent when it went into
operation should be assessed as prescribed
by the law under which it was incurred.
appeal from Des Moinss District Court.
The facts are stated in the opinion Of
the Court.
c. c. Nourse, for the appellant.
d. Rorer, for the appellee.
LOWE, J.-This an amicable suit sub.
init upon an agreed statement of facts,
in which the court below is understood to
have found for plaintiff, and defendent
appeals.
Bartruf is in arrears for taxes upon
two lots in Burlington for the years 1858,
1859, 1860, 1861, all Of which become de.
linquent prior to the lst Of March, 1862.
The defendent being Treasurer of Des
Moines county, claims to collect the pen.
alties provided by Sec Is, of the session
laws Of 1862, page 22S. Bartruff, the
plaintiff, contends that said section and
its penalties are prospective. and apply
only to taxes becoming delinquent after
tha passage thereof.
The object of this proceeding is to oh.
tain judicial construction of the Reeve.
nue. Statute Of 1862 above referred to,
and to determine whether the same is re.
Prospective SO as to bring taxes delinquent
prio- to its er ac:ments within it's penalties.
We remark first, that there is class Of
cases or objects requiring legislative relief
or assistance, in which it is not only com.
petent, 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 enact.
from this class Of cases, within which the
statute in question does not FALL the gen.
eral tendency Of the judicial mind has
been, and that too with great steadiness
OF purpose both, in England and this
country, to hold that unless the retros.
pective intention Of the Legislature is !
clearly expressed upon the face of the
enactment, it shall be deemed to commenc, |
IN .futura Now there is nothing in The
Revenue Act approved April sth, 1862
from which it can be reasonably inferred
that the General Assembly meant it to
operate retrospectively, and we are not at
liberty under the principle just stated to
give 1t that construction. The Treasurer,
therefore, of Des Moines county isshot
authorized to enforce the penalties of this
statute against Taxpayers who became
delinquent anterior to the time of its tax.
ing effect as law.
The submission in this case and the
judgment Of the CONT 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 Is of the act Of 1862 repeats
the penalty on delinquent taxes contained
in Sec. 100 of the Revision Of 1860, sub.
ject, however, to the saving clauses Of
Sec 90, of the Code, which reads as fol.
ows: "The repeal Of statute does not
revive statute previously repealed, nor
does such repeal affect any right which
accrued, any duty imposed, any penalty
nor any proceeding commenced,
under and by virtue of the statute re-
pealed.'
The provisions Of this section continue
% enforce the penalties that shall have
accrued under repealed statues so that it
becomes the duty of the collector when
ever new Renenue Law is passed pros
oective in its operation according to the
'ule above suggested, changing the penalty
lpon delinquent taxes, to collect such
penalties by virtue Of the law under which
hey were incurred. This rule or con.
truction makes the duty Of county COL
ectors plain one. aud easily to BE- u4s-
lersteod by all parties interested, whilst it
,arries out the intent Of the law. akers.
The judgment will be affirmed, but rem.
Tered up in this court in such form as
ully to set forth the exposition herein
.iven Of the question presented. Affirmed.
The Palmerston Scandal.
What has craftsmanship to do with the