The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1880-12-16


The construction placed upon 10, art II
of the constitution in Supervisors v h{eln and
in Gamble V. Witty was without di discussion by
counsel or any close analysis by the court
Ii it was wrong, it should be corrected, since
to IA construction of the constitution relating
solely to q question of public administration,
and which can not involve rights OF private
property acquired upon the faith OF the
decision the doctrine Of stare decisis can have
no proper application In the wisdom of that
doctrine | am a firm believer, but II loses
much ii not all, its force IN case ike TINS.
/ incline now to the opinion that the former
construction was erroneous, though the matter
is not free from doubt.
An power of taxation with resides in the
legislature unless this clause of the constltu-
ton. confers an Independent power of levylng
taxes upon the boards of supervisors.
The section is either negation of power
to the legislature, or grant OF power 10
to the Legislature, it is not complete
negation That body which would, but for
this section, have the right TO deny All
power of taxation to the boards is not prohlo-
tied from denying the right to levy excessive
taxes but only from denying the right u levy
sufficient" taxes. The word sufficient would
have been omitted had it been intended to de-
nv to the legislature all control over the sub
iect. Then, there must reside somewhere the
right to determine what is sufficient.
1 think this power does not pertain to the
courts, because it is an administrative or leg
Ii is not for the board of supervisors to de-
eide. because. if so, the word sufficient &C
complshes no result. l conclude, therefore,
that the power of determination resides IN the
general assembly of the peOple-that unlver-
sal depository of the taxing power-that IN
dependent department which absorbs all gov
ernmental functions not specifically located
elsewhere.
The same result follows if the section is re-
carded as a grant of power. 1t is 4 grant of
the right TO levy, not unlimited taxes, put
sufficient taxes. If the boards are to Judge
to ha lnNTl he
Grant becomes unlimited and the word "sufh-
cient" is stricken out But this word is I'M
portant and must not be stricken out. when
the body that is to determine when 1t has been
violated is ascertained, the meaning OF the
provision is fixed.
1t does not advance the argument to say
that the boards may levy the taxes as their
Judgment dictates and that 1t is mere matter
of computation whether the taxes leyied are
more than sufficient, for the question sun u.s.
who shall make the computation:
If the boards can determine the suthciency
of the taxes without restriction, their power
to decide for what purposes they are to be
raised is also unlimited. The taxes may be
levied for court houses, jails and bridges, and
for any .other necessary county eonven-
fences" These words must mprace any thing
that the boards under one theory, or the legl5-
lature under the other, may see mt to indicate.
To mold that the boards of supervisors can
determine what IS a county convenience ana
can levy sucn taxes therefor as they see Mt,
and thai their powers are unlimited, is a doc
trine truly alarming. 1t is safe to say that
no constitution ever framed IN America con-
tains such provision, unless ours does,
1t does seem idle TO say that the legislature
must not deny to the counties the right 70 raise
such taxes as the legislature thinks suticlsnt !;
but it is equally homogeneous TO grant 10 the
boards of supervisors an unlimited power OF
taxation, provided they shall not levy more
than they think sufficient.
compelled to choose one of the horns OF
this dilemma, prefer the construction which
gives the legislature a supervisory control
over the matter, because more IN consonanc e
with our past history and general current OF
constitutional Jurisprudence elsewhere, ami
more conducive to the PUBLIC welfare
This is my construction: The legislature Is
forbidden to withhold from the counties the
right of taxatiou3or the purposes speelned TO
an amount sufficient to accomplish the ends,
leaving to the legislative wisdom the detern,h-
alton Of when that point is reached. Ii the
legislature prescribes limit, the right or the
! county boards is Unlimited If it preserloes a
/ limit, it must be preserved. unless 1t Is total
Il