The comet. [volume] (Jackson, Miss.) 1877-1882, 1881-01-08

| is expressed in the constitution of Mary
land, adopted IN 117G, in the followin:
words: 50 No aid, charge, taX-fee or fees
ought to be set, rated or levied under any
pretense whatever, without the consent o
the Legislature" And in the constitution
of Massachusetts,, adopted in 1880, thi
| power il asserted thus "NO subsidy, tax
charge, impOst or duties, ought to be estab
lished, fixed or levied under any pretenst
whatever, without the consent Of the peO
pie or their representatives in the Legisa
ture."
From the earliest times the Legislature
was accustomed to grant the power to the
counties, cities, towns, ETC., TO levy taxes
on themselves for local purposes. But this
power was always Il grant by the Legisla.
tire and its exercise both in the manner
and rs to the amount, regulated and fixed
by law. The Legislature was the founda.
ton of all power of taxation.
The Supreme Court of North Carolina
in Caldwell V. Burke, 4 Jones (N. C.) Ed,
222-l, in deciding upon the constitution,
ality of Il grant by the Legislature Of II
power TO county TO levy II tax in aid of a
railroad, speaking through Judge Ruttin-
said From time immemOrial, the coun-
ties, parishes, and other territorial subdi-
visions of counties have been dil0Wed in
England and indeed requfred to levy rates
on themselves for local purposes o.
From the foundation of our government,
colonial and republican, the sums neces-
sary for local purposes have been raised
by the people Or authorities at home T..
When, therefore, the constitution vests the
Legislative power in the General Assembly,
it must be understood to mean that power
AS il had been exercised by our forefathers
before and after their migration to the con-
tinent' and because the power to grant
and refuse, and to regulate and control,
the right of local taxation, was legislative
power-embraced in the grant Of legisla-
tive p0wer-in the ConstitutiOn-the Court
upheld the delegation by the Legislature of
the taxing power to the counties in that
case. This power has been uniformly eX-
ercised by the Legislature here, both I'M
der the territorial government and since
the organization Of the State.
In Daily V. Swope, AZ Miss. 3GI -319, this
Court said, "the county or city has no in
herent right of taxation. Both these po-
litical organisms exert the taxing power
by delegation from the State. The APP
pointed agencies for the county. such as
the Board of Supervisors tax bv
virtue Of authority conferred by the legis-
lature.r
The American and Anglo-SaXOn theory
of sclf-goycrnment is that political subdi-
visions of the State may be allowed and
even compelled to lay taxes on themselves
for local purposes, but always In subordi-
nation to the legislature. IL is not ques-
toned that the Board Of Supervisors can
levy no tax outside of See. 10, Art. MI of
the Constitution, without agrant of power
from the legislature. IL cannot be denied
that the right to make the grant to the
Board of power TO tax and TO restrict and
limit il is Il clear legislative power, vested
in the legislature by See. l, Art. " Of the
Constitution.
1t equally clear that See. 20, Art. VI,
which establishes the Boards of super
yisors, and fixes and defines their powers
and jurisdiction, does not confer as an
original power on the Boards the right to
levy taxes without the consent of the leg-
islature. The Convention adopted these
sections and all other parts of the Constitu-
tion with the knowledge that the power of
the legislature TO grant or refuse TO grant
to regulate and limit the power of local
taxation, was supreme. With the knowl-
edge, this framed the section in contro-
yersy. 1t is just presumption, that, If
they intended by this section TO take away
this unquestioned power of the Legislature
previously granted to il in the same Con-
stitution, and to vest in the Boards of SUI
peryisors AN original and unrestricted
power Of taxation, the Convention would
have done so in clear and certain language,
and not left IL to argument and inference.
The Convention showed where IL desired
to vest new power in the Board of Super
yisors 1t knew how TO do il by appropri-
ate language.
Thus in Section 80 Of the same Art. of
the constitution in which the clause in
IL found, il is provided ''that
the county boards shall have power TO
provide etc" II is fair to assume that a
resolution in so important a matter in the
Jurisprudence Of this and of
every other State in the Union was not in
tended TO be effected by the language used,
since the language is entirely
consistent with the previous settled rule
On the subject. There are numerous in-
stances in the constitution Of prOvisos like
This addressed solely TO the conscience and
Judgment Of the legislature aud which can
have no force or operation except such as
he legislature may see proper TO give
hem. Thus in Art. vi. we lind the fol-
owing See 80, "the legislature shall pro-
vide for an enumeration Of inhabitants'-
See. 81 "the legislature shall provide for
he organization Of new countless See.
~ "the legislature shall provide for de-
contested elections and in Art.
VII, See. sit shall be the duty Of the
legislature 10 encourage by suitable means
he promotion of Intellectual and moral
Improvement and shall establish
schools OF higher grade" than common
schools Art. IN, See. 3, at shall be the |
luty of the legislature TO make such laws |
Is shall be necessary 10 create an effective |
militia" Aud In the same Article Of
which this Section IL a part similar pro- |
,isions are found. Thus in See. >, Art. |
IL Of the constitution we have 1.-The leg |
stature shall pass laws TO exclude from
lffce aud from suffrage" certain persons;
,lso See, 4, same Article ''the legislature |
shall provide by law for the indictment and
rial Of persons" in counties other than
hose Ia which the offences were committed,
See 10. .'it shall be the duty Of the lcgisla-
Iure 10 regulate 10y law" deductions TO be
made FROM salaries Of public officers, Sec.
y. s'the legislature shall provide houses OF
refuge and reformation for juvenile ofen-
lers," Sec. 81. lit shall be the duty OF the
legislature TO provide by law Tor the ln-
sane, deaf and dumb etc.
Aud in reference 10 the taxing power, the
raising Of revenue for the free schools,
declared BY the constitution 10 be necessa-
" 10 the stability Of the government, - n
similar provision addressed solely to the
and judgment Of the legislature,
1 reads thus: Sec. 10, Art VIII, ''the leg
stature shall from time 20 time as may be
provide for levy aud collection
II such taxes ~ may be regaired" texactly
he same A. may be suItcieNfD .'to properly
upport the system OF free schools herein
ldopted." Ii L. thus seen that the con-
truction which we adopt Is In harmony
With the seproyisions Of the constitution |
md consistent with n well defined pur- |
,Ose in the framers Of the constitution TO |
'eglllate the exercise Of admitted legisla- /
i've power, by directions given TO that body |
,inding alone on its conscience. Every |
me Of the provisions quoted, has no other
orce than the legislature may see proper
o give TO it. Provisions Of a similar
are found in the constitutions Of
m the states Of the American Union. We
luOte only two, they being analogous 10
he Section under consideration, as being
Itfempts TO control the legislative power
,ver taxation. The constitution Of Texas,
s76 Art. v, Sec. 20, provides that .'the
legislature shall not have the right TO levy Il
axes or impose burdens on the people ex-
,ept 10 raise revenue sufficient for the
economical administration Of the Cover
nent, etc"
A similar provision il found in the con-
tifutiOn Of Virginia. In these constitu-
ions in the Sections under consideration,
herr - no revisory power TO deside upon
he sufRciency of the taration, that must
e deterImined under the obligations Of the
,aths of the members Of the legislature. 1
lone.
Itis german 20 this branch Of the argu-
neut 70 state that excessive taxation and
eckless expenditure by county and other
,oards, is enc Of the Recognized evils Of the
lines. and that In every recent American
provisions are made eithfr
Iirecfly restricting such taxation Or requlr-
M the legislature 20 do %. In only one
Instance have we found provision allow