New-York tribune., 1873-05-08
THE STATE TAXES.
UNCONSTITUTIONAL LEGISLATION.

TREASURY DEPRIVED OF SEWN mllddoNS "A
CLvAg EXPOSITION or THE DUTIES OF THE Leg
IsI,rURE AND THE CONTROLLER AND THE RI
ouIREMENrs OF THE CONSTITUTION.
The following is Judge Aliens recent decision on
the question of the oonsttutionality of the laws
passed by the Legislature last year TO provide for
the deficiencies of the State Treasury
The People ex. rel Nelson X. Hopkins Controller &c.
respondents ag the Board of Supervisors OF the County
of Kings appellants Argued March 81, 1873 decided
May g. 1873 j. Nj. Van Cott for appts f. c. Barlow Al
Allen J.-Tho Controller was indisputaby right in his
conclusions that the act chapter 700 O the Laws OF o
authorizing subject TO the approval OF the electors upon
popular vote at the general election. the creation
Of debt for the purposes named therein, was Noiu anu
taking action as II the act had not been passed
FIRST REASON WHY CHATTER 100 Is UNCONSTITUTIONAL
By u Of Article OF the State Constitution no
debt can bo contracted by or behalf Of the state e1
cept not exceeding N,OO0ooo' to meet ue-
hes revenues for expenses not proyueu Ior OF 10
repel inyaSon &C. uneSs aIn0raI ,I ~ gnoced tberen
single work or object to be dstlnctiY spocheu
aud such law cannot take effect until upon SUBMISSION
the people general election II shall nave reCeInSu %
majority of o the votes east for and against H. The
same section prohibits the submission OF Suoh tM az
any general election when any other law or any n os
any ameDdment 20 the Constitution sha be submitted
10 be voted against Toe prohibition Is aosOlute,
and as there was amendment TO the Consutuuon
Submitted at the general election uSI2 at which
the law was. by its terms, TO be ana was SUP
tv and tho attempt TO create debt necessarily failed
and the law impossible Of execution under the Consu
tnat Controller advised the Boards of Supervisors OF
the several that the law for the creation OF the
drDt was void, and required them TO levy the tax d
rectcd by chapter OF the laws of the session or
the Legislature, as provisional substitute for the CON
templaod oaD But the law itself was upon its face
aud 10y its terms palpable and violation Of one
o tine essential aud vital provisions OF the Const-
pcence OF the past and wise forecast 10 the future
ample provision for tine protection and preserya
creditors and eccnt guards against the creation OF
public debt without the intelligent, deliberate assent OF
the people
A JUDIcroUs PRovRIoN OF THE CONSTITUTION.
No law authorizing debt 10 be contracted can take
effect until assened Is by the people, and but one law
for that purpose he submitted at the same general
election or within three months OF its passage, and the
dent to he created be for single work or OBJ
irct Ia he distinctly specified IN the law C0nst Sapd
No more stringent iudcious provision could be de-
1sed TO 20 the electors the necessary
OF their Will, and enable
them 70 act upon the merits OF the proposition unemRaI
rasscd and undsurbed by Interest," and Influences other
than those connected with the character aud import
The work object for which u should Dc pro
p1scd 10 contract inc debt While nothing short of
absolute prot hion against The creation public debt
nrylcnt cycTcise of The power than would the Const
la ION adhered TO and Obeyed in its spirit, is hazardng
bu say that law could hardly he passed which
rou bc more auagoustc the spirit aud violation of
ihc letter as well rs spirit the Constitution thau Is
the law under consideration in all it, essential parts
sECOND REASON WHY CHATTER 200 Is UNCoNanTU-
rIOSAL.
The 8rst section approDriates s6COoOOo in di'r
that may he embraced in the last paragraph appro2r
ating 100000 the very general but indefinite
purpose Of paying "the present ACKNOWLEDGED de-
ciency ana the estimated Liabilities Of the general iund
up the sofa day OF September, lS2" The appropna
are by the terms Of the act made TO appear as
oew APPROPRIATIONS not rc-5pproprauons OF moneys
which had passed; nor does the act purp0r to be an
ac 20 provide means Tor ne pay ment O appr i'os
II accessible NAV distinctly specify the dehts and
liabilities acknU Uwledged aud estiinated 10 Wdou pay
able ana for what contracted, but TINS is not comp
he
that the object as well the amount Of the appropria
tiOn shall De distinctly specified In the act
THIRD REASON CHAPTER 200 Is UNCONSTITUTIONAL.
But passing to the second section of the act, which
authorizes tne creation Of the debt it will he found to
come Of the requirements OF the Constitution.
1t il enacted by section that to provide the means
OF paying the appropriation made by the first section
Indebtedness, Of the state, ana the estimated liabilities
authorized IL is true the act makes show of respect
,r the t .tifntion bV writing apprOuratIOn" in the
singular number, aud declaring tnat the deOt slill
be the SINGLE object OF raising the money 10
pay che Appropriation herein named. But the
Constitution cannot be thus nultded TGe
ecs many and diverse aud they be reduced TO
one aud the objects and works made unit By the mere
dash OF or the construction OF sentence Nelner
tho object OF the debt made single by declaring IL 10
he payment Of the aggregate Of all the sums OF
money appropriated by the act The WORK Or OBJECT
plated by the Constitution Is the public work or
object 10 accomplished by the expenditure OF tne
mol"y 10 be borrowed II an appr9pLasRion R u nlu Deen
made i0r single work or object debt might perhaps
De- for the payment of that one appropriation,
upon tbe puucipe that that is certain whicn can De
mao, cernn and by reference 10 the law making the
appropriation the o0eL or work for which the deD. was
to Ot contracted would be ascertaned sun TINS would
not bc best desirable form vi legislation, ana
would %" Of doubtful validity.
WHY rHL ACT CHATTER 700 SHOULD BE DECLARED VOID
Tie design OF the Constitution tnat the specific
pnrps Of the debt should specified in the act that
The Legislature and the people who were to vote upon it
could read there, and departure from the letter OF
the provision may Illustrate its intent II is true here
the appropriations and the authority FOR the deOt are IN
the src act 80 that me law Is mol OBNOXIOUS 10 the "
lee ton tut would exist II they were IN separate als
Bu thc difficulty remains that notwithstanding the
frn Of the second section, the Work or OnJec. lor
Which the debt is authorized IS not single WORK or oD
b.i ,st, rtaned from the act itself The act appro-
pfla'.. different sums, varying from S25OO 10 over
S, fst,. hut each Appropriation Is 1or q dlHertnt
WUr, o. inject. The Constitution would De OF htge
could d., rJcd by bringing together In one law as
uuct am ati0ns OF different amounts Tor canal III
one pari " The state IN aid OF railroad IN ap0Iher
uiiaug l1natic asylum in another and State Prison
aud ne. school building in stun other paris ana
ini,Iug On. money 70 pay the said appropriations"
Tie act B clearly yOlatiye Of the Constitution, 30 ar as
n tuth0rizes the creation CT deOt and tns Is the
ground apon whith il should be declared No 8, tae
grouud SIch best preserves the Coasutuuon ln '.s n M
prnd On the accidental submission OF constitutional
siucndscut 10 the people at the same tine'
rHEOkY oF THE ACT SUBMISSIVE OF THE CONSTITUTION.
Bu tho hole theory Of the act entirely subyersiye
Of The Cons;itOtioD II proceeds upon the assumption
mat STATE debt may be created and exist outside Of
the Constitution either by act of the Legislature, or the
sct- of the administrative or executive officers ana
s,na ~ the state. That Notwithstanding the stringent
~ ons OF the organic law Of the State expenses mas
b. aiEorizcd and liabilities incurred In advance ana
excess of money provided, which must he f Slther Dy
direct taxation on by borrowing. II no debt existed,
ten there was necessity iOI borrowing money Inc
future expenditure OF the state within the con-
troll of the LEGISLATURE AMI COuid not within the COns
tutinu exceed tho provided except as debt
mi hi n9 created not exceeding 81 100000 IN amount 10
us deficits failures in revenues or Tor expenses
10; proyided Tor. 10 this extent tenn
nCr,ry loan could he made-(COnstitution, Article !,
s..tion i0) A debt OF SG,OOO0O, or laDlhtles
n, that amount and resting burden upon the people
rCtIu from the ac- OF the Legisiaurean and the agents
~ frs on the STATE, impOss0lltY, 10r the rea-