The Dallas daily herald. [volume] (Dallas, Tex.) 1873-1887, 1880-03-13

general subject Of tho net IL tho levy and
collection Of Nh occupation tax on the sale
Of spirlluous, yinous and malt liquors IN
quantities less than quart, and this Is clearly
and expressly stated In the title, Estimated
by is title II Ia not an attempt 10 provide FOR
tho levy aud collection Of State occupation
tax on this character Of employment or II
county occupation tax, or u municipal occu'
patton tax, or Il special occupation tax, but II
may well BIO inferred, oven from tho title,
TINT II was IN contemplation to provide gon-
ernl system Of occupation taxes for the State
and all lis municipal subdivisions app icablo
TO that particular vocation, separate and apart
from the general system Of nd yalorum tax
alton upon proporlNand thoayslem flooonso
taxation NJ pGrlNincd 10 other ayocatlons
taxed. Tho iilels broAd enough TO compro-
bend State, county aud municipal occupation
taxes, when taken md construed with rel0r-
once 10 tho express language employed, aud
II Is only by inference, IN opposition to pos
tive terms, that II can be construed m In
tended TO npply exclusive y 10 State taxes
and no other. II Is our duty 10 give effect TO
tho plain import of legislative language,
which we must assume was not idly or loosely
employed rather than 10 search for some
inference upon which to bNso construction In
opposition 10 the unmistakoablo language Of
tho law-making power The several proyl-
sions of tho net in question ar0 sufficiently
indicated in ITS title, but If some were not,
the only effect would be, under tho same sec-
ton of tho constitution, that such NJ were
not so expressed would be declared nullity,
leaving the remainder TO stand M the law of
the land. Cons, art, Q, sec. %, The result
would be the same without any express con-
stltutional provision TO that effect. Cooley
Cons. Linn, l4S,
This brings US to the consideration Of the
objection that the act contains more than ono
subject which may be discussed and deter
mined in connection with another ground Of
viz. tho undertaking to provide
for tho levy and collection of tax for thou use
Of counties, and prohibiting tho collection Of
a tax on the same subject by the counties,
In so far as that provision is concerned which
provides for and regulates the levy and col
lection Of taxes by the cities and towns
within the State, II may bo disposed of here
with the single remark that its validity can be
best determined when a case is presented in
yolving the attempt on the part Of some
corporation to avail itself of the
privilege afforded by the statute, and It's re-
istarcc by due course of law, on the part of
ome citizen directly interested in its nom
For the purposes of this case,
I may be valid or invalid, without affecting
n any manner right decision of tho ques-
ions presented.
no s'A W.. uuquos''oi'"1iy 'o',os s"A lor
no use Vi 1ls pw.o INV, ",so ."A ior .he
'Su VI s'o oVu''o, "u ",so p lG,,o' h wv .o
Ivy ol u lS 9'' sno salno suvJee! w .ne
younty commissioners h cour', ou. thls uoes
10. tel'ucr ~ opnoAlous " eonsll'u''on"' op-
ec.loh' ihese provisions are III ger
inne 70 ench oLnor, anu "re M o'early IN
iuueu within .lo geiloIW suoJvV' US hi"l'l-
csieu ny tno o1"c'n,el., . wilcn Is Inv ln 'ey,y
nu colectiol Vi occuP"Ilo1 "Ncs vi 'lio s"'o
II sP,tiVuous' vlhous anu Il'ui' i4uots III
ea an less 'pal qualI, in 'lio "uopL'on
II the systei'' Tue hegls"'luro was auVhor-
leu 10 ihcluue III inc same ehaGIiheht every
egulalioh deemed essential 10 Inc periect'oh
u lne system ana necessary 10 complete us
ana IL, IN their WISDOM lhey
eemed IL coinpnuole Win lust'ce una puonc
.ohcy 10 lnhioit ioeHl autlloritloS OIL the couhS
,es from interfering WIN lne oPeraIloas vi
ne system tney were oohtrVihg; ana from
imposing add'tohal burdens on inc class 0,
'tlzenS upon whom the system was Designed
o operate, such regulatloh Is Ms inuch Il pnrtol
he general SUBJECT oil the ACT, Ms those proVid-
ne Tor tho levy ana coi'ection oil inc TAX
me power 10 levy ana proVlde LOT inc COZ
ectlon OF Inc TAX carries with IL the mel
lenlal power TO provide, IN the same enact
nent, all necessary means iorthe accomplish
nent OF the legislative purpose properly con
lected herewith Cooley cons. In lao,
iote English vs.; State I W, App III
1t is urged with great force and ability by
earned counsel Tor appellee, that the act IN
to provide for the levy and col
ection of tax for the use OF tho counties
md in pirohibltingth the collection ola tax on the
'ame subject by the counties, usurps the pow,
srs and duties OF the Commissioners courts OF
.he several counties in respect to the manage
ment and control OF the business and affairs
Of their respective counties under the cohstl-
tuition and laws; and is repugnant TO the an
Gent ana well-estaolshed political mstltu-
tons OF tho State, by which the people OF the
several counties are entitled to be taxed Tor
county purposes, by the immediate repre-
sentatives OF the respective counties, to-wit:
The Commissioners courts, ana by no other
authority. In the grant OF powers by the
constitution to the several departments OF
government, the taxing power was devoved
upon the legislative branch. The authorities
are abundant and uniform to the effect that
even in the absence OF an express grant, the
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