, 1866-11-23
THE BOUNTY TAX LAW,
Important Decision by tho Su-
preme Court.
THE RIGHT OF TOWNS TO LEVY
TAXES FOR DOUNTIES TO
VOLUNTEERS SUSTAINED.
4 Point sui Undecided.


4 Point SUI Undecided.
The following important decision has been
made In the case of Taylor VI. Thompson ri
al. The case WAS sn5mitled at the last April
term Of the Court at Ottawa, and the opinion
and filed at the term Just closed:
Taylor ys. Thompson ct al. Mr.. Justice Law
renee delivered the opinion Of the Court
On tho nth Of February, 1865, tho Legislature
passed law {pagc 1os, probate laws OF 1861
authorizing lhe towns In certain counties therein
named. to levy a fAx TO pay bountes to persons
who should thereafter enlist, or be drafted into
the army OF the United States, vote OF The people
OF The lownship being drat taken. The people Of
the township ot Odelt, In tie county Of Living
stoD, voted lax under this law, and the appel
liant, alleging that he WIS . non-zesideut Of the
township, but owning property there, filed bill
10 enlo,n the township officers from tts collection
The tax Is resisted on the ground that It was I'M.
constitutional.
The fifth and sixth sections OF article of the
Constitution aIe IL follows:
''5. The corporate authorities Of counties, town
ships school districts, c1hes, towns and Villages,
may be vested with power to Assea8 and colccttax-
cs Tor corporate purposes. euch taxes to be uniform
IN regard to persons and property within the uris-
dIctfon Of tue body imposing tho same; add the
General Assembly shall require that a1l property
Within The limits of municipal corporations, b.
longing to tndlvnals. shall be taxed for the pay
ment OF debts contracted under the authority Of
..6. The specifications of The objects md sub.
jecs Of taxation shall not deprive the General
Assembly Of the power 10 require other objcc's or
II 5e sas s b
the Constitution" See article 9. sections
- T. ,...4 49,, ~. 4.
for 'corpssate parposes, w9ihin The = meaning @ M d
tue foregoing provision.
While ,he.e are some Objects Of taxation so
mari ed and distinctive that no person would feel
any dinlculty In determining whether they did or
did not fall under The head uf corporate pur-
loses. there are many 60 uncertain in their char
would deer In regard 10 Them. Wue1, there
fcfs. the Legislature has authorized the levy
OF certain a1ss, and has thereby declared them 10
bt, in IT. opinion, taxes for corporate purposes"
We shonld not hold suco taxes 10 be nnconslf,u-
uonal, merely because their corporate character
admits q some Ieb,se. \ proper respect for TIC
qutes US to REGARD tts acs a. prima flele consti-
tuttonal, and wien the question Turns upon tho
Me1se meaning gf lhfasf Of am1isuou, I'm.
nonnes an act Of thss!egsalature vold.
again, the woFda "cospo,a's pasposes,' as
n ed M
instruments miN have designed to leave largc
discretion to the tepisa,uro as TO what should Sc
EuLtluCEEA 1dliHt~ NlLQ1u l0aI phrase. .DOuef
those clauses IN written Constitution which re-
siiies the Lower Of the lcsisa ure Is to preserve
minority fion injustice 1t The hands OF najor-
fly. U-drr ,Lc Constttuto Oh nf llIinoia, tins OBJ
lrct Is attained, 80 fur as rc'ates to taxation,
hy the p5ovi. ior In The second section ot
lc by valuation, SO that r. person anu corpora
ilnnsaa'i ray taA IN r oport1on TO the valuc Of
bis or its r1cre.ty: THIS provision, 50 long as i
al, classes and individuals, and thereby protects
Legislature wilt necessarily b: composed. Ia 4
ssp ss! : u ess
lax Rpoansd RPSns o. 1ed
e he sans Pfa s e. s1lRa g. whose
voies Il is 10 &c Eaisel the sharp dictates OF self
Interest E.ay be safely relief upon as security
imers of he S aeeae tiey ha 9
n,shcd all the safeguards necessary on this behalf,
when the, provided tor absolute equality OF taxa.
tie ieg,ai1ture With any 1cs,rieions as 10 eitncr
the subjects or the purposes OF taxation, is cyi
dent from The 9Th section Of The gh article abovc
Gallon ofth objects aat subjects of taxatioa shall
not deprive l4c Legislature Of the power to re-
qulre other objects Or subjects TO be taxed. We
may anttotize municipality to impose taxes for
other than !" corporate purposes" Int as il!us.
trating The fact that the trnmera Or the coneita-
pie Of atselue equality Of taxatjon rs c,iarantee
against Its abuse. rather than upon minnie spec
ifcation Of liz subjects, and nims. Aud who will
deny that this was wise abstinence On their part,
when we take into view the ever varying cmefrcu-
cics Of society. and the rapid developments and
unforeseen necds Of our modern cisiiizations =,
We have made these general remarks for the
purpose Of showing that when the Constitution
authorized the Legislature 10 empower municipal
ths additional provision tbat such Gkcs h should ]
Within m f5a SdoRfd 81
sf :seaa i'f
Courts no'si'ee hosaipe th.t 'ns" Rs
act ef The Legislature, because i might be ! Dc:
baiable question whether the proposed tar would
PROMOTE the corporate wcltarc Or not That tax
H. fc1posi,ion of thc courts, We Do i moi deny. W
What VIC insist upon il, TINT unless the case ia cI.
ceedingly clear, we should not interfere 70 anuu!
quality ii uniformity in respect 10 persons aud
We We proceed to consider the question whether q
10 secnre volunteers In the late war can be prop.
eflE called tax for corporate PURPOSES" We
may define this phrase to mean, ta1 to he cx'
general prosperity and wellaie oftho Municipality
which tevies 1t. That every individual taxspa. q
shall make direct interest In the object for which
every tax is latd. or be directly benefited by 1tz
expenditure, is unattafnabe In the very nature Of
thsnge General results nre all that can bo expect
ed, and L II appear that tar has been voted and
levied With an honcs' purpose TO promote The
general we'll being Of the municipality, and was
not designed merely for the beucdt Of individuals
o. Of elasa, its collection should not be STAYED
hy the courts. In q community, for example,
hardly bo contended that tax levied upon II nall ali
ssd a. shpf so&s et e
ssfRs'aes 9so'fs's. oraes 3 &C. ,ts
Mo e CT ssu
the iayor Of The multitude, there would be no pre-
sence for calling i tax for corporate OF manlcl
rdcIabc portion OF the taxes In every municipal.
ity arc q such ehs:scter as rot directly TO benefit
son,ses1ent o,, ssxpaye.s. nor indeed esery resi-
establishment o, . Kefe-m. School for juvenile
oi!e ndeIe, OF hospital for persons II with
benehi nonsesident faxed for their M Support; sns
yet no pefzop would deny that these arr propcl
ends % Of municipal taxation, and Justly Included
50, because, willie indiyidnas arc bcneasea b. b.
The expenditure OF such taxes, yet their pnrpost
and object arc the security Of the pnhlic agains
public evils, and the promotion Of the corporate
Where, as in The case before ne, the solution O.
Question turns upon tue meaning Of phrase w
maet ascertain IN what eente 1t has been used II
lions as admitted instances Of tsyation Tor % corpo
~ az eeast ofs q e
Joined in the eAse before uB is noble In fts char
acter, because the reanlt Of new emergencies, bu
BE- 5 aa be s; s
laying IL. II public s9uare. thc pnr III:
chase q arq engine tnas,,.st as sfeatS' IT, ,S
general interests OF community, a vas e1emp
lion Nom lhe necessary but drtsdcd conscrip
tlon during The last ycare Of the late warf uoaot
would not be personally liable. to the dram, ou
! WHO was lhere In any community, 80 isolated q
not to Be liable TO BE stricken by It through hi
teres,s through the complex relations which mel
bear 10 each other In society, The teachers wh,
sdncase our children the clergy WHO admanis.c
guard our lawt, ihe mechanics vho carry on on ou
tndns,ItSs, nc farmers wlo supply our food, wcr,
mnnitles which we're thriving. upon their labo =
And can il be ruthfally said iha: the sudden tesr
eaie an
" which Il could be avoided WAS not ta1 for
"cnrpo1a,e purposs:" Bus besides all this, man.
tlat had derived their support from the daily 1oi
Of The husband or the father, and these hnpilies
tn hie abscEce, wonld fsl up on the community
Theas evils were mol wholly avoided by furnish
Ing volunteers, but they were iuameasuEubly les
tened- For the volunteers were largely made 81
III u ihe
| fields where go many OF them laid down thel
nves-out still 50 young that 1argc, part Of then
as permanent element In society. The departur
shcrcfore Of tf.J or hundred Volunteers from
email comm unity, inflicted upon liz general well
than would have been eansed By the loss Of th
same number OF persona. torn away by the !ndss
eztmlnate chances Of the draft and in view Of thl
fact, tax levied for the purpose Of saylns com
munsly f7om tho evils lrerrarable from dan
uaby. be fairly considered . tax for the common
| good.
| There Is another consideration which lends
potent support to The validity Of this tax Cndc
The system n drafting adupted BY the Fcdera
4 Government, each city and township In the Stat
| Nas assessed Tor its respective quota OF men.
l WE dc,ermiped what Amount nf milItarY scrr3c