Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1879-06-05

q nernnauent FORM render the act creating the cor
pOrtion yod IhSs Put t cNnts can Tg T Gn p
stances where public corporations. counties ana
towns nave been ana put H 'S ~ ny NJ
governor. and Judge Cooley, In a we'll considered
case, while expressing doubt Whetner Tue legslaI
corporation in his State, where the constitution con-
talned express provision for their LEGAL appointment
officers whose duties we're exclusively local. such as
board of water or sewer commissioners yet held that
Il was entirely competent for that body to make pro-
Vlsonai appointments OF such commissioners 10 put
the neS system in motion. ut corresponds" he
says, ito the authority which
CONSTITUTIONAL CONVENTIONS
sometimes find it needfuI to exercise when they pre-
scribe the agencies by means OF which the new con-
stit1tion they adopt is to be made to dlsplace the
old" Peofle0y. Hurlburt, "a Mich, A. The pro-
vlsiOnal term Of two years cannot be deemed unrea
sonable in this instance in view OF the direct popular
then that 1t may admit of doubt whether toe egsla
tuTe could permanently appoint, under eonstitu
ton ana the democratic character of our institutions,
the officers and governing body OF a municipal cor
pOration, its right to make provisional appoint
in controversy are therefore within the com
potency OF the legislature. Another objection is to
within the taxing -distrlcts The second section of
the act provides that 1.-THE necessary taxes for the
support of the government thus established shall De
imposed directly by the general assembly of the State
of Tennessee, and not otherwise. II is said that tax
ationis INDISPENSABLE to the exIsence of munIci-
pal corporation, and inasmuch taxation and rep
reSentaOn should 90 together, the taxes should be
levied by the corporation itself But tine power of
the Iegslat9re to tx the rate Of taxation Is u3yeT
sally conceded and Its powers to compel the levy By
the corporate authorities OF taxes 10 meet assess
mentS made by a board of police has, as have
seen, been directly adJudged in several OF the States
so, the right Of the stats to impose directly local
taxation for public instruction, public highways, and
the public healthiS generally conceded. Cooley On
taxation. AS so, a direct levy by the State has
been sustained to meet corporate obligation. Dun
ovan as. Green. 81 Ill. 63. And see Darlington as.
New York, 81 n. Y; 1874. and Linton u.s. Ashbqry,
81 Cal. 525. land speaking generally" says Mr..
Cooley. at may be affirmed that in any case In
which compulsory taxation Is found necessary, in
niFaal linn
subdivision of the State to perform properly just
ly any Of its duties as an agency in State govern
resting upon It fin consequence of any corporate ac
ton, the State has ample power to direct and levy
such compulsory taxation, and
THE PEOPLE TO BE TAXED
have no absolute right to voice
Ia determining whether It snail be
representatives. in the legislature of the State.'
Cooley on Taxation, 4S0. The same writer says else
where: THE application OF the maxim that taxation
and representation are fnseparable In a particular
case aud the determination how far 1t properly
and justly be made ID yield to considerations or pol
Icy and expectancy must rest exclusively with The
constitutionai provisions SO embodSns the maxim
as to make it a limitation upon legislative author
lty" Cooley, ConSt Linn, 10. 1T is also maxim
concerns shall be mansged In the local districts
which shall choose their own administrative and
police officers and establish for themselves police
regulations; but this maxim is subject to such ex-
ceptl ms as the legislative power of the State shall
that the public interest convenience and protection
are subserved thereby" a. whatever dIf6culty
may exist in other states as TO the mower of the eoi
latuFe to levy local taxes there can be none in this
state Previous 70 the adj ption of the constitution
legislature to delegate to local authorities the right
to tax. Mari u.s. Enloe. Yer, Asa. THAT the tax
Ing power II was said IN that case belongs to the
doubted or denied In Tennessee" the taxing
legislative and incapable of delegation to other than
COUNTIES OR INCORPORATED TOWNS"
Keesee as. Civil District board, 6 Coldw., 1877:
WateThouse as The Board, etc, Heisk., 757,
The power to levy aud collect taxes the court
has quite recently repeated 's by our constitution
expressly delegated to the legislature, and the right
constitution itself or il does not exist" Lipscomb
as. Dean, Lea. $50. All Of these cases concede
delegate is to be found In art ?, see %. '.The
general assembly shall have power to authorize the
several counties and Incorporated towns in this
State to Impose taxes for county and corporation
purposes respectively, In such manner shall be
prescribed by law" In the absence Of all decision
the subject. the power to delegate would neces-
sarily imply the possession of that power by the
delegate an essentially legislative power can de-
prIye the legislature OF that power, 1t is fhcal IL
be deduced by any rules of logic or natural reason
II, therefore. ilocal powers or taxation come only
follows coFOllary that the legislature may at
pleasure whenever In its opinion the public
exigency requires, withhold the grant. and exercise
the power itself There is nothing In the con-
stitution which prevents this result Although
municipal corporations existed at the adoption of
the constitution and are recognized by il, yet no
provision is made for securing their ext stence or
perpetuatng any OF their forms or rights, as in the
COUNTY COURTS.
Pope as. Pbifer. Heisk., 6S2. On the con
traTy, municipal corporations were, at and before
that time, as they have always BEEN subject 10 the
absolute eontcl OF the Legislature. Instead Of
throwing any restraint over the exercise OF this
huitSd power. the constitution, by art IL, g.
pTessly says that the general assembly may provide
b. general laws, feS their organization, (which laws
may at any tinle % alt red or repealed" Lastly,
that the legislature may TX the Tate and amount Of
municipal taxation Is universally conceded and the
difference between that and what has bJ en- done In
this c2se Is more a difference OF form than sub
stance. United States US. Burlington, 2 Am, Law
Reg. 1874 an opinion OF Mr.. Justice Miller The
effect OF what he's been done the rights of cred
iOrs Is not before U.s. aud no opinion is EXPRESSED
We merely hold that the previous charters OF the
city OF Memphis have been validity repealed, and
thst the same pop ana The same territory have
been constl. uti0nay II incorporated under a gen.
corporations. The Judgment below being in ac-
cordance with these views is confirmed.
.-. COOPER, Judge,
DEADERICK. Chief Justice.
This opinion dlspoSes also or the ce@es of Briggs
rs. Taxing District q others. and Goodwin i Co.
Fleece and others, affirming the Judgment OF the
court LeIOW IN each COOPER, Judge.
l, John &. Freeman, clerk of the supreme court
of said STATE for the western division there Of at
Jackson do hereby elSify that the foregoing is
nOuncr By said court at its April term. 1879 in
the CASE Of HenTy Luehrmann against the Taxing
District and others, as appears OF record now lie
In testimony whereof, have hereunto set my
hand and affixed the seal OF the court, at Office in
the city of jackson, this, the fourth day Of June,
A. D., 1879 and OF the Independence of the
United States the one hundred and third year.
JOIN H. FREEMAN, Clerk.
THERE'S no mistake that one-half of the
spasms and cramps in children are the result
of worms, and even adults are frequently
treated under mistake, while the genuine