Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1879-06-05
Also, that the Act Creating the Tax
ing-District is 4 General Law,
and Therefore Constitutional
Citation Of Authorities by
the Court to Sustain
Its Conclusion.

The following is the full text of the de-
| eisiou of the supreme court of the State In
the Taxing District case, wherein the court
held that the charter of the city Of Memphis
was constitutionally repealed, and that the
act OF the general assembly organizing taxing
districts was likewise constitutional. The
very able and exhaustive opinion delivered
by Judge Cooper will be read with interest by
all classes of citizens, not only IN this State,
but in all other States, the questions involved
| and decided being of great magnitude and
public Importance:
Henry Luehrmann VS.. Taxlng-Distrlct and others.
Under provision of the constitution of the State
that mo bill shall become a law which Embraces
in the title, an act entitled IAN act 10 repeal the
charters Of certain municipal corporations aye to
government of the State, is not rendered uncOnst-
Tutonal By provision that the property used oy such
to the custody and control of the State to remain
public properly for the uses TO which it has been
hitherto applied Under the same constitutional
provision. act entitled: "A bill to establish Tax
ing Districts IN this state, and to provide me means
of local goyernment for the same,' which grants
municipal franchises to the communities within the
the corporations thus created all the necessary leg
slative, Judicial and p9tce powers OF an incorpOr-
against the corporations or committed by us OIL
Gals, with penalties and punishments, contains
only one subject within the meaning-of the const
! tuition.
MUNICIPAL CORPORATIONS
are within the absolute control of the legislature
ana may be abolished at any time in its discretion
and an act which Tepeals the charter
of single municipal corporation IS constitutional
| An act which grants municipal franchises to the
communities within the territorial limits of certain
districts, In Order to provide the means OF local gov
eminent, and creates the agencies and governing
instrumentaities OF d municipal corporation, wi u
the usual legislative executive and Judicial powers,
! although 1t may style the creations Taking Dis
ficts" in reality organizes the people and territory
of the districts into munctp i c0rpC aiiouS. An act
| which provides that the several communities em-
baced IN the territorial limits of ali such municipal
CORPORATIONS in this State have had, may have
same under the provisions Of the act, are hereby
created ta1ingdistricts in order TO provide the
means of local government for the peace safety aud
general welfare OF such DISTRICTS" and further
Vides for the surrender OF all charters of municipal
mites within their limits TO be governed by the new
act, is in form general law, and cannot be held
can Inquire into the Intention OF the legislature,
although mainly framed OF designed for particular
legislature show a repeal of the charters OF thirty
seven municipal corporations, al OF whose coinnu
mites fall at once NIthh the PROVISIONS VI the do
THE ACT CREATING TAKING-DISTRICT5
confers the legislative power Of the
municipal government upon iegl t;ls,rIs
and i've supervisors. three of which officials TO
be appointed By the governor, with the consent or
the senate, by the quarterly court and Tour 10 De
elected by the qualified voters OF the District al TO
hold Office for two years and after the expiration OF
the first term, to be elected by the asd voters OF
the District. Held that the first appointments were
provisional and within the competency OF the legis
trsIy FREE from constitutional objection. IN this
State the legislature may reserve to Itself all the
right directly impose the necessary taxes for the
support OF municipal corporations
Henry Luebrmann vs.. Taxing-DIstriet ct al
be decision OF this case turns upon the constitu-
tonality of act OF the Legislature repsalLng the
charter or the city OF Memphis $50, CHI lo), The
act establishing taxlngdistricts QS79, eb ~ and
the act amendatoFy thereof Q879, ch. 81 The
first objection Urged against them is that they Vic
late the following prohibition OF the constitutions
than subject. that subjecto be expressed in the
tile" The objection Is that each OF the first
two ac.s embraces more Than one sub.
ieet the title of chapter ten Is; "Ao act
lions, and 10 remand the territory and Inhabitants
thereof to the government or the state"
THE OBJECTION
seems TO be that while the subject OF the title and
OF the act Is the repeal of certain municipal char
ers fourth section OF the act prov des that The
| public buildings, squares, etc, land all other
properly, real and personal, hitherto used By such
I corporations for municipal purposes, aie hereby
transferred to the custody and control or the state
10 remain public property II has always been, for
the uses 10 which said property has been bith5tt1
establish taxing-disttcts in this stats and to pIo
vide the means Of local government for the same
! the act is that of the title, 1t embra IS
maR Hc de 6a o Su be Executive ee OH Of he
| corporation, and making certain otlieiai den-
ject of the act are is said Independent subjects.
other States 10 the one quoted ha- been uniformly
held that only the general ultimate object Of the
act nee BE- stated Ia the TILE and rot the details
b9 which that object is to be attained. Diil0n's
| Mun. Corn, sec %, and cases cited: There has
been general disposition, says MI Cooley, ctnsa
focal pTOysioD literally rather than 10 smba Fdss
legislation by a construction whose strctness IS un
| purposes for which 1t has been adopted" CoDst
Linn. i 49, And NlchOls on g. j. AFT n stating ana
considering those purposes, announce, as a COR
ciuslon of hs couIi that ''any provision OF an act
directly indirectly relating ID the subject ex-
pressed 10 the title HAVING natural coanC etion
herewith and not foreign thereto should be held
be embraced IN IT. This court thsreupOn held that
cluded in an act entitled fix the STATE tax
on property" Cannon Us. Matches, s Helsk., 504,
523. Upon Ike grounds provision Tor the oIganl-
zaton and sitting or courts IN
NEW COUNTIES
was held TO he properly embraced in act entitled
An act to authorize the formation OF new counties
State IB Ind 1877. and an act entitled IAN act for
revising aud consolidating the laws incorporating
ths,e5n was held TO express only one object b. its
title, which was the revising and consolidating lhe
me city court not being unusual tribunal in such
amuBieipaty, imght be provided be the et,whether
9 Ioxa, IO4 1--WE think it plan' says Folger. J.,
that an act creating municipal corporation and
giving TO it the necessary legislative taxing JUDICIAL
and police powers, embraces but one subj st. Har-
us u.s. people, 80 n. Y, SOL. And So, 10 the same
effect, village Of GioYersvle u.s. howell, ~ n, l.,
300, which a suit for tine ,coyery OF penalties
under "An act - Teorganize the village OF GioYeS
yille" The rule OF 1ns -detion upon when these
DECISIONS bast is so obviously the dictate OF
good ssnse that it has been adOp with entire
unanimily by cou'ts ana text W. -. Ana unaer
the peculiar wording OF cor L1nst'tution, which has
been held 10 render the act v0iu IN too, where more
than one subject is embIar in II, P'thOugu only
one Is expressed in the title. stF- onStIu;tOn, as
to the correctness of which ent in grave doubts,
il becomes very mpoI mt - adhere t. the sugges-
lions Of Judge Cooley which are quofc1 WITH ap-
probation by ChleI-Justlce Nlcnoisoh IN 8 Lelsk::
ol9. "Ine generailty OF ute, rs tnag eInlhe9t
judge and writer, lis no obi ;tio - 1t SO oEg as II
is not made a to legislation inconGruous in It
SELF ana which by no far lntendment can be con-
sdeTed as having necessary or proper connection
The legislature must determine for itself how broad
and comprehensive shall be the object of statute
and how much particularly shall be employed in
the title In defining It.
TESTED BY THESE RULES,
it clear that the provision touching the property
of the corporation, whose cnaTter was repealed In
Independent subject and was properly embraced in
the act. EOrit was not 50 much the enactment OF a
positive provision as the enumeration OF The legal
result of the repeal. Dill. Nun Corp. sec. 90
reue;t Taylor. Cranch 50. and what
Coolies j. says on this point in People Hlrlbert,
"a AlIch. A Il relates Indirectly certainly and
perhaps we might say directly to the subject Of the
act And the same may be said. with even mere
certainty, of the details Of the sOnd act. all of
which are directly or indirectly connected with the
subject thereof The constitution, IL mas be added,
provides that 1.-THE legislature may also vest su Ia
Necessary" Art 8, l. And judicial duties, II is
well settled, may be added to those proper to he
ofco or mayor, Fecof0eT, or other executive or
municipal c0Tporatlon. DiH. Nun; Corp, see.
l47;, Trlgally u.s. Memphis, Coldw, 49,.
Another objection TO these acts is, that they are
special, relating exclusively TO the corporation of
Memphis; not Senefai, ana therefore YiOlatYe OF
another provision of the constitution mo corr ora-
lion shall be created, nor It's powers increased or
diminished by special laws but the general assem-
bly, shall provide Dy general laws for the oTganiza
ton of all corporations hereafter create watch laws
may at any time be alte ed repealed and no such
alteration repeal SD IL interfere with or divert
rights which have become vested C0nst., art l.
sec 8. There can be no doubt that the repeating
act was directed exclusively applied to the cor
pOTaon OF the city OF Memphis. and lust as little
doubt that the main object of the other act was to
furnish a new charter for the Inhabitants of the
territorial limits of that city. II the question was
new one would be inclined to hold that the section
Of the constitution just cited intended only as
restriction upon the legislative power over private
generations. The weight of judicial authority has
been however to treat words in d constitution re-
latng corporations generally, such as
powers +" b0dy polite corporate, and ''charters
or Incorporation as applying equally to
PUBLIC AND PRIVATE INCORPORATIONs.
Purdy as. People, Hill, 3S4, oyerruling .
Hill, 81; Atkinson as. railroad company NJ |
OHIO s.. I'll State u.s. Cincinnati, 20 ohio
St Is; AtcnisOn BaTthOiew, Rans j24: |
MAYOR of MOrrstoWn as. Shelton, / Head % m |