The state journal., 1884-03-29
A DEFECTIVE TITLE.
Y Tax suit That hinges on the ritle Of

In court Thursday in the tax suit O.
the State against ex- City Treasurer Mar
| tin, OF Philadelphia, an interesting cues.
ton was raised, on the construction of the
| title to the general revenue act of 1879.
| which is on file in the State Department
as follows:
can act to provide revenue by taxation
[of corporations, associations and limited
| partnerships
This act was passed by the Legislature
| IN 1879, with the title as above, including
that in brackets. After its passage reso
luton passed both bodies recalling the
bill from the Governor for the purpose
OF amendment. The amendment was
made in the House and the title amended
by striking out the words "of
corporations, associations and linn
tied partnerships. 1t is necessary
when bill finally passes both housesr
for the presiding officers to attach their
signatures. This bill had been properly
signed after its final passage. And it is
also necessary when bill in the hands
OF the Governor has been recalled and
amended. that the bill as amended shall
be signed by the presiding officers before
nor for approval In the case of this
bill the signatures Of the presiding officers
were attached regularly after its final
passage, but after its recall from the Gov
ernor and subsequent amendment by the
House by changing the body of the bill
and striking out that part of the title
which is in brackets, the Speaker of the
House did not sign the bill. The reason
given by VIM. L. Cooper, the jour
aal clerk, who was on the wit
ness stand this morning, why
Speaker Long did not sign the amended
bill, is that just before Reading Clerk
HUM read the amendments to the House,
preparatory to the usual announcement
that the following bill is about to be
signed by the Speaker" Mr.. HUM said
to the Speaker, ''you need not sign this
what | am going TO read, because
you have already signed it, and
showed the Speaker his signature on the
last page of the bill, which was the sig
nature he had put there when the bill
passed finally Consequently the bill as
now on file in the Secretary of States
office, bears the title in writing with a
rude scrawl drawn about the
words above quoted in the title.
The bill as printed in the pamphlet laws
bears the title simply of IAN act to pro-
vide revenue by taxation. Counsel for
Mr.. Martin claim that the title should be
as it appears on the written bill on file,
namely IAN act TO provide revenue by
taxation Of corporations, associations and
limited partnerships. ;" 1t is claimed by
counsel for defendant that if their
view as to the title prevails then
the seventeenth section of the law, under
which the Commonwealth makes its de-
mand, legislates on subject not ex-
pressed ia the title, and consequently un
constitutional. The first sixteen sections
of the act relate to the taxation Of corpo-
rations, associations and limited partner
ships, and the seventeenth section to
the taxation of mortgages, bonds, stocks,
ETC., in the hands of individuals. In this
case the suit is to recover from Mr.. Mar
tin, the ex-city treasurer of Philadelphia,
money which the Commonwealth asserts
he ought to have collected from indi-
viduals under this seventeenth section.
The Commonwealth maintains that the
part Of the title in brackets was stricken
out, and the bill is printed correctly in
the pamphlet laws, thereby permitting
the collection of the taxes claimed.