Idaho semi-weekly world. (Idaho City, Boise County, Idaho Territory) 1867-1868, 1867-08-14
ImPoRTAxr DECISION.

AN TNPORVANV DEC1SIONs
-
The main points of the very important de-
cision rendered by Chief Justice Mcbride. in
Chambers, on last Monday, in regard to the
payment of taxes, are given below, just as
they were furnished to us by Judge Mcbride.
The decision is adverse to that given some
months ago by Judge Cummins in the Ada
county case; but we believe that the best law
yers in the Territory win almost, if not Alto
gether, unanimously approve the position
maintained in law by the Chief Justice. Here
is the decision as rendered:
AT CHAMBERs-U. S. District Court, I'd Dis
trict--Agreed Case Joseph "a. Luekett as.
F. B. Britten, Tax Collector. &C., OF Boise
County. -
The plaintiff is a resident and tax payer OF
Boise county. The defendant is Assessor and
ex-oficio Collector of taxes on real and per-
sonal property The defendant assessed the
property of plaintiff and demanded the tax
PAYABLE thereon in u. S. gold coin. This
plaintiff refused to pay and rendered instead
the amount in u. S. legal tender notes and de-
handed receipt The defendant refused to
receive them except at the rate of IS cents on
the dollar, claiming that he was required to
| do so by law, and the facts being agreed to by
all the parties, the question was submitted
whether the defendant was bound to receive
them as claimed by plaintiff.
After argument by j. j. May for the plain
tiff and George Ainslie for defendant, the fol
lowing ruling was made:
j The statute providing for the assessment and
collection of revenue inthis Territory, requires
that the taxes shall be paid in gold COIN orin
: ~; ~. of
| two cents above San Francisco quotations. 1t
provides for no suit or proceeding to reduce
the tax to the form of debt, but If it remains
unpaid after a certain time requires the officer
| to collect by distraint of the property of the
delinquent Unless a tax on the citizen is
debt so soon as it is assessed it does not under
this law ever become one and do not think
q tax is a debt. 1t is a duty imposed on him,
and not debt due from him. That such a
duty might by legislative authority be commu-
ted into debt, do not doubt, but as 1T has
not done so in our law it remains a specific
charge and must be performed as exacted.
The right to call on the citizen for personal
service, as everywhere conceded, resides IN the
| legislature. Its power is not limited to de-
maad for money. It may require labor, for
instance on the highway, and compel It's specl-
fic performance-it may require military duty
and compel tin like manner of the citizen !;
and if it may compel obedience in one duty
why not.in another. With the policy of the
law in question, have nothing to do. | am
discussing only the power to enactlt, and COM
pei obedience to it. The argument that the
legislature might abuse this power by exac-
lions with which the citizens could not comply
lis a proper one to beaaddressed to legislative
discretion but has no place in this discussion.
They have the same power to require the
citizen to paw his tax in United States coin
that they have to require him to perform any
specific service, and the power to do this has
never been questioned and is everywhere exer-
cised in States and Territories. And if they
choose to commute this coin tax, and receive
payment in anything else, the mode and terms
of communication are entirelyin their discretion.
They may accept county scrip if they choose,
NAV allow the payment by territorial warrants,
by the notes of solvent State banks, as has been
the common practice In States where paper
money was in circulation, though not legal
tender. The regulation of the mode has been
always conceded. The Supreme Courts of
! California and Oregon have both held that
tax levied in coin could not be paid in legal
tender. 1t was held in both States that tax
was not debt but duty, and as such must be
discharged as it is imposed. The act OF 1862,
making treasury notes legal tender, itself,
makes the distinction between debts and taxes.
That a tax might be reduced to debt merely
by law, | do not doubt--so road labor tax
may be made debt, or military duty may be
committed by money, but such Communication
must be provided for, or the tax imposed be
paid in specie. Judgment for defendent.
J. r. MCBRIDE, Chief Justice.