Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1880-04-30

.,ioa fer S s, RIGS u years. Would such Gu
Exemption Shs: !: toods 70 i3crc2se TIC sources
If revenue to The State, ant 10 tuid UP Cur
,l,ies. and to advance the Prosperity of the
lural districts, by Furnishing them msrts ter
the productirps CT the sell. be forbidden by the
Constitution Again, for the growth and |
Of our cities, and tho extension of
their trade srd com neIc,, capital 10 rtq1lred, |
and TO ubtsio it, IL IS necessary to ISSUE their
BONDS, and offer them 10 the markets, and 10 |
order 10 increase the value ct their bonds, aud |
TO render them moro salaable. would it be con. |
tended that it is forbidden by this section OF
the Constitution to make, By city ordinance.
suca bonds exempt from municipal tex.lion
The Constitution Of 1850 conssi9s the same
provision, except IS to county ADD corporate
bodies, and other matters which do not affect
this question. The language is, Taxation
shall be tqaal and uritorm throughout the
Commonwealth. ard all property, other than
slaves, shall be taxed 10 prep !r;iou to value.
which shall be ascertained 10 such manner as
may be prescribed by law.
Uoder that Constitution tXemptiots Of
property from tsxation wera frequently made,
snd | am uot aware that the coDs;i ution
ali'y OF those exemptions have ever been
even questioned, aud they wero sustained
Wy juuiClhi UtlOle
vision Of the Constitution OF 1850 YVES copied
toto the lr,sert Constitution CT tho SAFE
and must be h!ld 10 have been adopted by the
trainers Of the present Constitution, a. it had
been understood, By The urqlc.tiorel !asisia-
live cors ruc,oe and acou, a1d the usego OF
the country aud by Judicial construction, before
it was cugrai'ed toto the present Cor s:itu,ion.
The Legislature ~ the &C ion ct -. 1856,
exempted the property of Tie Alexandria aod
Orange Rsiroad Company Ia The city Cf Alex.
sndris from taXa:'no aCd Ia AK nltia and
Orange K. X. ayd O-aoge Rlltoad c.. vs.. Ciiy
OF A!(xa1cris III GIattap, y. 49, tbs curt
helj, tnat Distinguished Jars, judge JoyucS,
delivering The oplrl0n. that whilst ,ho pc0ycc
OF tho railroad c>mpehy vas exempted irOH
tfXatlon by tho %la, II was not ,GcGp5 ir3m
HNrlon by Tic cay corporation, tbs cUu:: ccu
sIuinS tho tXcUrIJE by the acs u! the Uen,r.
Assembly IS Hu:itcd 10 tlXs!iOo by tie Sac.
Oar c)"ciu,lsn l. ttct lie lnarrai!I lOwrr @!
The Legislature. With Is en- lml0:;an! lctnA,L
{! aJV"'tifn'y, 10 Eci0pt progeny from uI,.
tlu0, whCu l! tic WIS., circrot!nn u tho L,gisia.
tu!c .aCh exemption ~ o3s!0tl 10 ha Ter Me
hcnlEt II TIA state, is rot tai4n way, Cr is
exercise forbidden hy The scc.i,u % III: UJDs;..
;uion uIdcr clUs!6yr,'iop.
\ il il /. Il k n away OF Ioctd ,cn d. t,c i0,
three It the SINE article oi itu Constitution -
That :i:Ic does not f.Ib,d. bur ~ shvrz,a *
ouIpticus ;Y the h g'-!a,u;c ~ c;r.alq s;r iad
osses, gl;hcrt icrhniiiac /. 10 others. tie
Ian. uacc i, 'Ehe L:k!al ,irs3 uia, e ;u:nt II
property used oyc!I!3lrcl9 !oc S.N,c. cnru'v,
muu'Clpl!. hcrCVn,, y &DG :hsr,ap!v, urru.rs D;
II II u ii lncnisG to iu.tri lf5 ;.riI,.aA ficr
9rcpu,y !: Guild hav' h-cu cssy ia ea,s She
wvr.ts, IN; III o!ha';" snc VIZ ,hah if is Put
pct H.a been turt.!riv ,hr LAyi. Luce &. &
rowsr. The rXeIcHc Vi whci, il cases Dat
lAi,,h t,i-" nl. b. b; 20 tan, li3a TO ! ht State
AID tho lohiblt'or IL .hch uisht hc ~ kur,iG.
be abcYe ~Cr3s or their cqu'Valeu. wyuiu av.
been added.
1t ua- o,tt.1dad by the plaintiff that,hs,x
rnip'l 10 CT the Stale huEUs Ia tbs case irou
TX ,lIun, Is those hcuGs We're i.suui Gy the
State, the ptitcipsl payable 10 forty years,
bestiug i1ttr, 8: tor ten years ut thu rate OF 3
pr cot. iOlcrrs', fer twenty years st The rate
Of per cent, interest, and for the r,msiuitg
tea years at per- cNut. ioterest, 10 exchange
for 6 per oout. bJuds of The State then cut.
| sanGlog, which would bo saving of million s
| OF dollars to the State, was txcusivtly for tho
benefit of tho STATE. and, is, therefore, within
the express authority given By his third 8, chou
| TO exempt Whilst that may be so, and lhero
| ID much reason tor i, the Court deems it ua.
Of ssarY to put 1t on that erouo6. Tho COG
sltutlon nowhere, | believe, expressly coutUrs
on the Legislature Tho power If taya,i,u, be.
| Cause the power is inherent 10 the Legislature,
and Is not dependent on any express power
from the Constitution. 10 like mlnpor tho
general 20 Yer Of exomptiog property from taxi.
ton is Inherent in tho Legislature, b;io. j6ci
dent to tho taxing power, ind may be exercised
without ary express power from the Copsi:u.
ton, IT not forbidden. Therefore, the giving
power to the Legislature, n O rtain cases. 10
| exempt from tsXatiop, caooot take from it its
Inherent power OF exemption in other c,scs,
which |. not forbidden by the Constitution.
La this case the exemption Is of O tax on the
bonds OF tho State, which were issued under
| contrScs with It's creditors, upon an adjustment
ct 40 antccadeot debt, by which tho State is
RENTED one-hslf the interest scoiuicg for ten
years. une'tblrd f)r twoDty years. and ono fifth
for leo years, IN consideration of which The
State agreed that tho bonds which she issued,
with that abatement of interest, should be non.
taxable The exemption is by virtue of Coz
trsc. made by the Safe With her creditors,
which Was deemed by the LEGISLATURE 10 be
very beneficial 10 tho State. Whatever DIFF
fcretc, OF opinion might exist With regard to the
general principles already euurciated, aud We
thick there Gao herdly be any, It woull seem to
be plainly competent for the Legislature TO have
made such contrsc with tho creoitors of tho
State, they voluntarily sssautiog thereto for the
adjustment ut The liabilities of the State, and
reducing them within the limits Of lis abiii'y TO
paw.
But there il 20 law which imposes lax on
these bonds. On the contrary they tro expressly
exempted by Law from tpxa,iop But if they were
not exempted there Is DO law lUpcs ng tax
on them, ard il would seem to follow that
tho Auditor had no authority 10 c)lIect tax
upon them from tho holder OF tho c,1pcni, IN
leSs 1t is compctcnt Tor nero ministerial OF
6cer DO. Only TO disobey tho law, but TO m.ko
law, aud oIy taxes Whero the Legislature
has Imposed otsX, t proposition which hardly
any one wauld 7euiuro TO Elakc. Tho court Is
therefore q the cpiCi m that the rraYlso, 10 The
act Of MaIch IS. 1879, which ,xnmp.ed tho
State beCcs from teXs,l0D, which was iS3u.d ~
Guth1rlty OF that act, WIS not jn excess CT ,h,,
power aGd authority ni tho Legislature, and
IL therefore not ~ yUs iiutI0ual And thai ,r.,n