New-York tribune., 1873-05-08

tncse uius IN 10 be repaid with interest when
Ie taxes lor % 90 los has or can from this prac
tice and il is authorized from year 70 !Sar ny
Tbis i the extent which these funds can DC USED
tr hs oaymen OF the ordinary appropriations by the
Legislature. without the sanction anu tne @ au.on ~ ~
means provided will be harmless, as hey can ony De 81
fectua drafts upon the treasury 10 tne extent OF inc
fnnds with the applicable 10 their pnyment
and can only the people TO the extent OF the taxes
actually imposed. e ss monnmentS NJ the exraya-
ance fOlv OF those by whom they we're
enacted But subsequent Legislatures can II the objects
of the appropriations deemed worthy give effect 10
them by providing the means and directing their pay
as If no former appropriations No duty
obligation devoved upon them by the acts of thelr
| predecessors
THE LEGISLATURE NOT BOUND TO PROVIDE MONEY TO
MEET THE EXTRAyAGANT APPROPRIATIONS OF fhh-
CEDNG LEGISLATURE.
II the Legislature OF 1872 had deemed the approprm-
Ons by their predecessors unadvsed or improper hey
were under obligation to provide the means for their
payment as debt liability rested upon the state III
respect To those which Of the means pro
yided The appropriations OF over s2OOOOOO 1871 to
charitable institutions State or private constnteu no
| their payment might have been ignored IN 1872, ana
could not have been paid but Tor the Sa9c',Gn ion
Legislature was regarding the reckless appropriations
sOf 1871 imposing obligations upon the stare an
undertaking. violation OF the Constitution to pfovle
for the payment of that class OF appropriation anu
for which means were not provided II Is n9t "a
the power OF Legislature TO add TO the dobt OF the stare
by exravagant and excessive appropriations, at tno
| gam
minimum taxes. The Treasury cannot be emDairaSSeu
or the people burdened by debt in such form. -
As there was no valid law suthoTzing ueCt oS ~ 20
tine people, aud this view decisive OF tho lng
NOUS position taken by the counsel for the appellant tha
IL was popular vote and not the effect OF tho vote
that determined the question: whether tne Ia"
the tax should take effect The law being nnihtyn IL
was as all its parts and provisions. Tue pOpu
lar vote for and against the deDt proposilon WS IN
truth no indication the Will of the majority of thc
electors IL would bo unjust to the Intelligence OF inc
people, and their loyalty to the pohcy as wen os as
| nf 10
| 1T. That class who perslstently strive AZ, LT m ah
extension or enargement Oh 'ne PmghC harrow
ing TO earning and taxation to revenue N0tel or NJ
while the great bOdy of those who would nave VOted
otherwise had there been act valid In form, legally
submitted rerancd from voting, knowing that the ACT
of voting was merely farce These proceedings are TO
campel by the writ OF maudamus the defendants to
levy the County of Kings its quota OF the TAX I'M
posed by chapter J4, OF the Laws Oh lo.% iha sNon
section the act, by which the levy OF the TAX was
made 10 depend upon the popular vote upon ue deDt
proposition of chapter 7O may be regarded rs Out Oh to
statute. There valid law authorizing the>crea-
tOn the debt and therefore that section had no All
ment for It's support
! FIRST REASON CHAPTER 734 is UNCONSTITUTIONAL"
The Constitution prescribing the requisites OF law
imposing tax is in harmony with the other provisions
designed for the protection OF the taxpayer Its terms
are precise and unambCuous leaving way OF escape
from liberal compliance with them, and no room Tor
evasion by any lax interpretation They are 40 pam
they need no interpretation 1t declares that every
law which imposes continuous or revves TAX Sha us
uncy state and the Object TO which IL is 10 ne
applied. and 1t shall not be sufficient to refer to any
otGer law 70 fix tax object" COust. art T. Sec
13 The tax would have been wei speclned IN amount
IN the act put Ior eiame' Onu ,b or dir @ ~ the as
scssed value Of the real and personal property IN the od
Is definite aud certain. But the Legislature have quail
fed tho and authorized the tax 10 be rednceh u
should be found upon accurate estimate that lesser tax
would give the necessary means The law imposes
tax of three and a half mills per dollar, or so much
thereof be Necessary TO provide for the pay en
&c This is not specific and distinct statement Oh Tue
tax to be levied II Is simply statement OF the maxi
to be levied. leaving it TO the discretion OF the
administrative officers OF the state to levy sucn tax as
they shall fnd necessary up TO the nm 9ane: l1e
the power taxation They must determine the anounV
necessary ana adequate and declare the amount 10 Do
levied absolutely If this form OF enactment Is allow
able law authorizing tax OF 50 per cent OF the as
sessed value of the taxable property OF thg Stt or 20
and the whole legislative taxing mower deegAted to tho
other departments OF the state Government Iho Law
Is invalid as not stating the TAX imposed
ANOTHER REASON WHY CHAPTER 73i Is UNcONsTrTU-
uONAL.
But it is still defective in not stating in the body
of the act and without reference to other law the
object of the tax After what has been said a. TO the
appropriations by Chapter but little need be said in
respect 10 the defects law. They too patent
10 be eucdated by argument illustration The Con
sttutiQn says that neither the tax the object snail
he fixed by reference Otner law The object OF
the tax imposed by this law is fixed only by references
TO Chapter 700 OF the of the session IL is 10
provide for the payment of the and general fund
Deficiencies directed to be paid by the act chapter 700
OF the Laws of 1872" The provision Is for certain de-
cencies mentioned in the act referred to- II the act TO
reference is made be resOted TO- reference 10 sun
other acts and report OF the Controller TO the Legs
Iafure IA necessary 10 ascertain particular
deficiencies intended to be provided for. and the
in the act authorizing the debt, to preserve
the sembance OF compliance with the CONSTITUTION. ny
incorporating INTO the enactment phraseOlOgy some
resembling that OF the Constitution The object OF
the tax p anu TO obe acts and state doeument
There escape from the conclusion TO which this ex
strictly and giving effect TO every part Of the COnsttu
ton, regulating the appropriation OF pubic moneys ana
restraining regulating taxation aud the debCreat
ing power. The power Of taxation can only De eher-
csed within the limits and IN the forms prescribed Dy
tF,a lfuffoD There Z
where, rule Of construction by which the reslrc
tion relaxed, the terms OF the power varied
or enlarged The legislation embodied in the two acts
under consideration ana the policy shad0wed iorth Dy
them have, think, no precedent III the legislation OF
this state certainly since the present Constitution
was adopted IN lS6 and the least that can be said OF IL
is 1t careless and ndeenslo and ought not TO
stand.
NO DIFFICULTY COMPLYING WITH THE CONSTITUTION.
The Constitution is reasonable in its requirements
There are no serious difficulties in complying with its
PROVISIONS financial scheme OF tho Constitution Of
1s46 which grew out the legislation OF 1912, made
necessary by the then condition of the STATE nnalces
and public credit, cannot be departed from without
peril TO the public interests; and liberal and full effect
should be given To every provision Of article especially
those PROVISIONS designed to restrict and regulate the
legislative powers the public moneys and credit or
the property OF the citizens Whle the nnancal article
Of The Constitution is strongest IN its provisions in limit
ing and restricting the debt ding and power
and regulating the appropriation OF tue pubic oneSs,
credit of the state and supply the deficiencies OF the
sinking fund created for the extinguishment OF the
uuhlic debt The public creditor Is secured by the
pledge of certain revenues and the required contri
button the sinking fuDd created Dy tne
and destruction of the pledge and an undue diminu-
ton of the annual contributions TO the sinking fund is
prevented by prohibition against the reduction OF the
canal tolls the chief OF revenue. beyond pre-
scrbed limit and the taxable property OF the State
rs eecualy relieved from the burden OF the debt thus
provided for. Ample power Il given 10 the financial ON
of the State TO provide against casual deficits IN the
contributions the sinking fund without resort 10 tax
ation or legislation and without increasing the debt. 80
that any funding" or formal renewal OF the debt If u
NECESSARY and an adherence to the plain provisions OF
the Constitution will essary extinguish the debt IL
Is not difficult and ongh not TO be regarded as an un-
reasonable requirement TO state the "Opect" TO which