, 1880-03-12
TAX CASE DECIDED.


~. ~ H. ...a ~ llle Nae'h .'Aec ll'e "e1i.o'
1,,. ut tae o"prehie court III i'o ease ot Anton
i,'"heft: H., appe1a"t' Vs. tFet'elicN ". JaI,sen
~ ~. lug ' appent u KNOWN rs the Vulhcy
aA ,.:a', v'se' ano op'n'"'', when ~ "ttaell pf
unstlse ~, sosntt, h.St toh'.!li,s asa1"'heht ot
.; uo cse' snos,n'',a,'s Nv louows: ING al'es
."m' ns 'w ,,,, III lMs t,s" 1.,. my aIas.e.su ~
taxes leSieu Dy the Etty of quincy for tile
year 1878, and caslla before this Court by
stipulation rs MI crror. Tho bill was
".a;,,. ,s r,.,n., p'upc.'s.'w.!ess ~ W,; oi Qaey
Ms'"ns. ni'lkeii' Tie eo''cesoft 10 clll"ah
tllo collection of tnxrs In excess 1T Sl.G, on
s1Oo. which Is the a,nonnt allowed by tho
different provisions Of tho city c!'arter. tho
for n 1873 under tho General llcyenue law.
Iho b't! IS iranet! on tue theory tllat all taxes
by The city Of Quincy for the year ls7s in sx
y, a." y" s,'o' HtUo ~, moasm y. toy,
es''1s .lic s.lllc ~ esle ehssess'uent '"'uels
Malhout watEahto o. law ana ~ ,'letelofet void,
a" s s sSDa"n1s sa ts %vns ;y paid ID, all nS taxes na
upon N,eir nroncrtv hrinr ,hfs hill ~ "ninin
us excess. Inc questions matte arise OIL tie
inurrer to tile bill consequently there ca1l
Of Quincy ,yns tnrn,,nratpl undrr n annrtnt
cnrtsr IL ts. mi ,nu ,'ovor ~ a,nao t,a M
"a aosv, a''a ,.as lcser slee l'le' pc"
Gosho sena !ncorporAted 1snasr my general INV.
ton numerous amendments to the spcclal
Charter yrr., allontrtl Counsel for thn citv
sn.,. IN ,nointnt, t,,os. pr,,"s,,;o,,s. 'A' .''s
'eIM ,,a, " '4,r,l"l ,ti.a. la'ese psopes'l,o1s:
tas power to levy taxes sufficient to ralse Tic
GoSn wint S rsHnrd apnaadPrsa t. op Y auoy Ill Gy
co,,almstt III lie chnr,er. " '0' ''@''@''''
siii Il VIVA n,ttI,orfze hv ti,rs n i"s ~ ,nx,
Higher rite tin,, si.0a Ii il doubtless n ror.
rect principle tiat all acts oI tio IrsisInturo
Of n municipal cor,xH,rut|on ara III the;r
nat,ire ,Il,blic l,,,Ss' whntHnr 81 Iecl"r1al
in TERMS or ,.uE fThe civ Tnx
act Of lyTs has BEEN declared unc1l,stit,I.
10 mninsnin t(nt ANY ,a,wsr IN t,rriyr.; frnn,
Her. is III tia t;nm"rnf Itrynm,,n inv tn invv
any rute of taxatIo,l Ie,olul titat nmthorlzs;l
~ tia riurrr md ntiIrr si,cfIi in,ys II, rrin.
S si ii was w. a rus Ex SsTs|y s Tynas &c.
lid. thmt ti,. Mrtim III fic f;nnrrni ttsram,,n,
inv cits.i lid unt repeaI 4 proyislon In il ti,u
cIMrtrr Ut tic City Of SnrinrtletI wiijci pr,,s @
51is ts esn fl's AZ 1s "a to !SoIE IT, f. S ey @
rnrtm1rafn n Mutinrit,as ,vsra r., c "nmtrimI i9
By tl,u Charter. "S'' ~ ~ ~o"''''''"
Tie question most deliberately argued ls rs
to the rffptt jtf tho mt nj 1A17 Sthn NrtrI1.
mrit Ia tIat thts mt IN rnfarstcc ~ thn n. ~
nf iS7n Elves 10 t.itcs md viilnres not nntits
,,nd,r Iii, Etcrnl inv tn sa,,,,. i,ownr ~ invs
tox.s ~ ,,,s. the n',ouis ,T H n,,itr,e,ts icl T.
nr,tinnncn tint "ii"s n,t vitinftna ,1,,.nr t,,nt
ct n.'sscss m,ui tnt Via ra,nsi1nv n1,,ea ttf ~
te nct "a 1S77 T..,nnvas iii 1,r';t"ti,"a iS "a
Gnuasrl by tTo ci"ster a,mi iii fi'"a'sJ,1 e,.acini
iMws ntfectlnp citv tax"a ss'' Wa 'p1.""l cn"1
mnt "n,,c,trs il tl,ia oonat tr,osio"
Knnt1ipv fhn ,,.I,n,o ut t"r"tinr ar WI. ~,
,St si.m1td IN II in. rorora,,na uni,.il ~ L.
,nnj.. W. ,",r,,r ~ o.ea.sn, M, nn3,nnt1,s v
,muui.in.i inv,u a,,a I,nn s r, va" rti,,s ~ .nn .nn
.ta ~ ty"ijnm VI" ,ot W. Motv ~ r. IT, ny II
ia Tnt tn"nmsisto,t Viii tEn nc ,"rtr IT,. y
an,"in1 t".ys ,,rnt;",, ~, ,ttw @ ,,inl, ~ % Mt'
lhntmttn,s M to tS1n rata II tnynt1n,, in.,,
,vitcI, ia ~ o1t,, ~ ..', ~, ~ n,,.i
,,,s VIZ h"I nlnatGi ~ mpe.. u AMGu !till!A.
Esticr. ls il I1,,e Il IL ohy,t.l,s % # w"s ,hc i
Intention of tho Legislature to provide. Il ttlI-
form mode for assessing atttl enllerting ,nu-
ll1clp4i taxes Without regnrd to tho rates Ut
AXAtlon.
III considering the second proposition SUBJ
nittpl, tlIa Court ut Solug length discusses
the construction OF tho net Of ls4I,, amending
'n,, ~. .o SG'ram IT, ai's leahlnS ~ tae Gty "
Qa.,Gl l,!, T.. !sGnlss s ~ cuitsrtui u Ievenue,
e1HcluilllI ~ l"l!nWs: IAltes chTelul Gull
S!terntio!, w w Are leg! to tle conclusion that
ren mn! personal property ut 81 O., lllt,,l each
St0O of the asSpsseu ynlug IT sllcll property,
for ntl ut1rnosps. nntI th{4 inrtn,i"s tnvSs
for fol 81" Intcrcst Nt,d w." snki,,r M ,u f,1i atmr ther