The Tipton advertiser. [volume] (Tipton, Cedar Co., Iowa) 1856-1962, 1871-02-09
Rail Road Taxes.

| Mr.. EtlttOr:-An article OF your last is
sue in answer to observer" contains
the following: "The only question is,
was rail road tax levied?' It ought
to have been, was railroad tax voted;
| if so, the levy and collection must fol-
low at the same time that the ordinary
taxes for the same year are levied and
collected. We will now consider the
question, has a railroad tax been voted
in any township in Cedar county, under
the act of the Thirteenth General Ass
sembly? Sec. provides that it shall be
lawful for any township, &C., to aid in
the construction of any projected rail-
road in the State, as hereafter provided.
The aid must be granted in.the manner,
and the statute must be strictly constru-
ed, that the tax payers may have the
benefit of every doubt. This is sound
legal principle and the universal prac-
tice Of the courts. A failure to secure
the names of one third of the resident
tax payers to the petition would be a
fatal error and render the proceedings
void from the beginning; failure to
state, in the notice, the line Of road pro
posed to be aided, or the rate per cent.
Of the tax to be raised, would also be an
error, fatal to any subsequent proceed
ings under the notice. If the petition be
properly signed, and tho notice be made
to conform to the law, the election must
be held at which the question Of tax
alton" or mo taxation" shall be subs
mitted, and if majority Of the uotes
polted be "for TAXATION" then, in that
case, the township clerk shall forthwith
certify to the county auditor the rate
per cent thus voted, &C. The phrase,
"votes polled,' evidently means the
slips of paper deposited in the ballot box
on which are written or printed the
words which express the intention of
the person voting. The law provides
for an expression of but t,oo opinions in
the case; one for and the other against
taxation, and upon general principle, if
any word Or words be be added to bal
lot " hch causes it to express an opin-
ion other than one of the two mentioned
! in the law, that ballot must be deemed
neutral, expressing no opinion, or neg
alive to the question at issue. Words,
other then those prescribed by law.
| may he written or printed on an af1ir-
native ballot, if these words do not
charge the affirmation, but not other
wise. In case Of dispute as TO the lie
gality Of conditional vote for railroad
tax, the intention Of the elector can be
ascertainea only. by reference to his
ballot; the words, written or printed
thereon, are the words from which his
opinion must be inferred, as the mean
ing Of a statute is determined by its
phraseology and not by the testimony
Of the legislator AS to the meaning Ct
any ballot on which is printed "taxa.
tion," or mo taxation" there can be no
doubt, because they contain the exact
words of statute, and are either afflrma-
tive or negative votes; but ballot on
which is printed taxation with a con-
sideration" is not an affirmative vote;
its very terms utterly destroy its atlir-
NATIVE character. What is the evident
intent OF an elector who writes on his
ticket, "for taxation; but it is expressly
agreed that the tax shall remain in the
hands of the tax payer till the cars are
running to within one third OF mile Of
the village Of Spread Eagle ?" IT is ev-
idcnt that the voter Of such ticket does
not intend to vote for either Of the pro
al ! AoI l., = l..
not an Affirmation within the meaning
of the statute; and it takes affirmative
uotes to carry an election. Such q con.
dition nuliiies the ballot, because it
does not conform to the special statute |
which authorizes the tax, and is Illegal
because it necessitates violation of law
by certain county officers, in that they
must exercise discretionary power
with which they are not vested. Such |
u condition is illegal, because the people
have no constitutional right to vote
tax to DC paid by a future generation;
the utmost that the law will permit is
to vote the necessary taxes from year to |
year, to become due and collectable i'm |
this State, within about two months
after the levy; the power to vote taxes
to be paid several years hence, would
be power more dangerous to the liber-
ties ofthe people than any proposed by
pope or king; in that we could dispose
ofproperty not our own, but another's,
and load our osterity with burdens
too grievous to be borne. Much less
can we vote tax to be paid at an indefi.
mite time in the future; the absurdity of