The Morning herald., 1876-01-10
PleakS Philadelphia, Nov. 9Th, 1875.
JudSe Thayer said: q


bound to create loans whenever the Com
missioners call for them, and for any amount
thew NAV call for; in such case the City
who are directly responsible 10
the people, would have no control over the
city debt. Such power cannot exist unless
by virtue of specific grant or necessary
and unavoidable implication. we LOOK I'D
vain for such grant or implication"
In this case peremptory mandamus to
compel the City Councils of Philadelphia
to create a loan for the Park Commission
ers was refused by the Court; and its
refusal was satisfactory to the citizen tax
rayers.
We need not remind the City Solicitor,
that the rule laid down by Dwarris, Pot
ter, Vattel &c, in the Interpretation OF
statues; il to eftectuate the intention OF
The Legislature and if a clause OF sta
tute is seemingly obscure or insensible,
the whole contest of the act must be con-
sidered, keeping in view the object intend
ed, and the righs and privileges to be
effected.
The grant Of powers in the charter of
the city of Wilmington after recital OF
the ordinary corporate rights-gives to it
all the privileges and franchises incident
to a corporation or body polite" This
dedication of the customary rights and
dignities of free city lifting it into the
political order of corr iorations having
Inherent political rights. There is no
such power given to the Board of Educa-
tton,-indeed it is specially limited to
"the franchises and immunities vested in
it bv the laws Of the State' its period of
corporate life is measured by twenty years.
The right Of taxation by the peoples rep
re.entatives in City Council is one of the
inherent privileges Of a body polite, and
cannst be taken away from them, by i'm
plication, az tie loss of such power is mu-
nicipal death.
If a discretion as to how much taxation
shall be imposed upon citizens to be spent
upon the public schools, does not exist in
Council, is it not plain and manifest-that
the power to fix the rate Of taxation, both
poll, and property tax, is vested in-and
exists in the Board of Education
In the daily operation Of Government Is
the many bureaus or departments of the
Federal. State and City Governments =
estimate and compute their probably an
nnal wants and present the same to the rer.
resentative body that have the revenue ere.
| ating function-whoever heard of the latter
when such estimates, or computation have
been presented to them, failing when necessa.
nv to refuse the amount of the estimates
claimed, when they considered them ex
travagant, or unnecessary. Had not oul
LEGISLATURE this wholesome custom, ir
view what it gave to the Board of Educa
ton the bureau. or departmental privi]
eye Of computing their wants; and respect
spectfully presenting them to the City
Council to determine whether their "com
putation'' was reasonable and prope
basis Of taxation. So jealous were our fre
ancestors of the abuse of this power oftax
alton, that by organic law has been confined
to the popular branch Of the assembly Q
the United States, and of every State il
the Union. In this broad light, let u
consider the words of the statute.
"T"e City Council every year when d,
t;.mi'a:ng the amount necessary to be raise
on the persons and estates in the city fo
nu1llic ne. (shall) also determine and az
'ur|ing to u computation to be laid befor
Il, bv said Board, the sum necessary t
sed, &C."
:, i, this any more than direction to
u chief of . bureau, or head of departmel
''to inform the body having authority
raise revenue, how much will be wantt
forthe year according to its view or comp
tatios, as being we'll informed thereon.
i. the plenary power of compulsory taxati,
l. by Conncils, at the dictation, of an inieri
Board, given by the quoted clause? N
No! To our mind it is monstrous {
,e sumption, on part of the Board and we ]
ty spectfully differ from City Solicitors OPT
q ion thereon.
III We have net treated this case, in M
ne row technical way-for the reason that t
question of the intent of the Legislatu
" is the true and only one here. We firm
~ believe that our Legislature never intend
% to confer the power claimed, upon t
"e Beard of Education, as it is inconslstt
. with the limited ex xistence and circumscrit