, 1876-07-02
TILE DECISION.

The opinion Of the Court, written by Mr..
Justice Scholfeld, is rs follows:
When the cases, OF which Otis rs. The People
was selected as the representative, were before
at the January term, 1879, we re1ralned from
stituionality OF the act Of April Is, 1873, kppwn
as ''thc city tax act," because in our opinion
there were defects in the act itself which defeated
hope that the wisdom OF the Legislature might re.
lievc US OF the delicate and responsible task OF
I;on ~ x a contrayenton Of The Constitution.
The amendment to that act OF Aprl! Z, 1872,
however, attempts no more than to oosfate the
specific objections which We held In the Otis case
rendered It mpracticable to enforce it, and it has
thus become manifest that the principle which we
deem fundamentally objectionable in such legis!a-
consideration by the Legislature. and that il it
shall now pass unehal1enged it will seem to have
the sanction OF the Court: and may in future be-
ton in lieu Of the general laws required by the
Constitution. We feel, therefore, constrained to
pass by the numerous questions that have been dis
sci, with reference to the proper construction OF
the act as amended, and the regularity OF the
various steps taken in the case, and to contne our
observations to
TIE SINGLE QUESTION,
Ie the 'nct, amended. valid constitutional en-
actment!
present Constitution. the General Assembly is pro-
hibited from passing sany local or SPECIAL law III
cooperating cities, towns, or villages. or chang1ns
or amending the charter Of any town. city, or viii
The words '.local or specia1'' in this connection
are clearly used in to Tue wGro
a1ent to command that all laws to be passed by
the General Assembly incorporating cities, towns,
villages or changing or amending their charters
shall be general.
In obedience to this mandate Of the Constitution,
the General Assembly passed act II force July
l. 1871, to provide for the incorporation Of cities
and villages, under the provisions OF which cities
may become incorporated, and those already incor-
change their charters for ts provisions
the requirements Of The CONSTITUTION. 1t is not and
cannot be reasonably c!aincd that it Is not gen
eral law It contalns all the provisions necessary
to complete municipal charter, among others
those relating to the assessment and collection Of
municipal taxes. By these it is provided that such
taxes shall be collected and enforced BY the same
officers and in the same manner provided for tho
collection OF State and county taxes. This act
with the exception Of some amendments 1mmater-
ial to the question before u.s. continued in 1oEee ICE
the General Assembly in 1874. The same provisions
in regard to the collection Of municipal tax-s are
also part Of 7ss hs general revenue law in force
The :'city Tax act " provides an entirely differ
ent System for the collection OF municipal taxes to
It does not repeal and take the place Of the general
law on the same subject, either expressly or by i'm
plication but the contrury it recognizes IN d1-
rect terms its continued existence, and provides in
tile twenty seconds ection as foows:
1.-THE City Council OF any city shall have power
ut any time in lien of the mode herein PROVIDED
for the assessment and collection OF general city
taxes to bY resolution or ordinance elect to GER
tify to the County Clerk the amount or amounts
required to be raised by taxation upon the assess
collect the taxes in said city in the manner provided
for in the General Revenue avs OF this state, and
in such case to abolish the office Of CITY Assessor
and CITY Collector Provided however, that MOTH
Ing In this section contaned sha1l be construed
US to prevent snch corporation 1t any time thereaf-
ter from providing for the assessment and collection
Of axes b ordinance and in the manner in this act
heFeinbeforc set forth. .
It can hardly require argument or the citation of
authority to support the position which We shall
assume, that a law comforting power upon munic:
jpul corporations to levy and collect taxes anu
prescribing the mode, s to that extent the charter
or organic law of such corporations, and, being
euch, the requirement of The Constitution is, it
General laws are said to be those which relate to
or bind all within the jurisdiction Of the law
iag % power, limited ss that powermay be in its ter
ritorial operation or by constitutional restraint
(Sedj on Statutes, 30). The number OF persons
may. by reason OF the subject to which it re-;
lates be very few. but it must operate equally and
uniformly upon all brought within the e relations
and circumstances for which II provinces W.
III ey,1 snpnosed to exist which led to the adop-
ton of the clause in the Constitution anoef constu
Grafton was dissini1arity in the provisions OF the
dierent cities towns ind villages ard while it
was not designed by the mere act OF adopting me
Constitution to repeal the provisions OF exlsiing
charters any further than they were IN conhct Win
oucIative Without The aid of legislation it was in
tended as is plainly manifested BY the lanEuagges
employed, tLst no city, town, or vlllage sho4la
Changed or amended except by general law AZ
cities 1owns, and 7llages becoming 1neofpofddtea
would thus be governed by the same aaS; d anu -
having their charters changed or AMENDED ~9nio'
to thc extent Of such change or amendment. Ike
be governed By the laT
tbaf nnder the pretenae OF enacting general Laws
= .11saian tn eit{ss tounA. and ftlIAERA 08erant