San Antonio daily light. [volume] (San Antonio, Tex.) 1886-1907, 1886-01-05


ton a. iu whether such uh.hrfuu- us arr
found 100 the sections of the constitution re-
i.rrrd O. apply iu such IuCu ,ubdiEl-IOus Of
tho state a. Cifir- and towns organized under
''-DU nal lrgI- IatIN" grant, or are confined In
their operation Zoo taNuituu raised under the
Jaws of the state IT. cont UI-dl- tI1gui~hCd
from TAXATION raised under the ordinances Of
turCIn for 10" support Hni maintenance Of
tho state government. H"V such local Sub-li-
visions OF the state ~ retain tn" attributes of
sovereignty. such as counties and perhaps
tuwu~ organized under tn" general iUCOrpOra.
ton act.
Auuc~tiuu ar -c~ docs this section of the
amended contract exempt property from taN-
alton thar il tuNabr under the constitution
and law, OF the State: II 50. j. Il such an
exemption ~ is inhibited hy the constitu-
ton:
II will not hr denied hut what such property
H. l. owned 10y the WHt"r-work~ company /,
~uhir to taxation underlined constitution and
law> Of IN" state.
sec / of Art VIII Of the constitution pro
vidC~ thai taxation shall h. equal ana uni
form"
It was the obvious intention of the trainers
Of our constitution, in positively inhihiting
any exemption from taxation. except aS
therein enumerated. to cause the burden of
taxation to tall equally upon all the citizens,
H. tn" burden Of taxation shall tHI equally
upon ALL statutes CNCmptinE persons or
property arc construed with srictncss, and
the exemption should I've denied unless so
clearly granted a. to he free from fair doubt,
Second Dillon on Municipal corporations.
Sec. GlG
The provisions OF the constitution are vio-
lated whenever such an exemption is made
us requires the remaining property to CON
tribute more than its pro rata snare toward
the support of the government. Page vs.. 81.
Louis ~ Mo 1876; Durham ". Chicago, - ILL.,,
351.
il /, universally conceded that the inhab-
itant~ of Il town cannot legally he taxed to
raise money to give II loan 10 individuals or
corporal ions for private purposes on account
of any supposed Incidental advantages which
IN, tnpTgiTnn
exemption from taxation without COnSidera-
tiOn is i'll substance and effect the same as
gift.
Exemptions from taxation are not favored
hy the courts nor should municipal uuthOri-
ties permit them to form either tn" whole or
part of the consideration Of their contracts.
II is the better policy to have the COnsidera-
tion OF their contracts fixed and detiuitc, and
TIA" taxes on the property of Tia" contracting
party regularly assessed ami collected in the
manner provided by law: then there would be
no room for CaVil or doubt
But, looking at the question from legal
standpoint, do not hclicN" that an cNcmp-
ton founded upon Il NHluuhl" consideration
operates IL giit. or violates the spirit and
intent OF the constitution II does not de-
Struy uniformity of taxation and require one
citizen to contribute more than his proper
tiOnhc >hur" toward the support of the gov
eminent.
By the. sec ion Of the contract under CON
sidcrHtiOn. the city OhligulUS to remit and re-
linquiSh taNcs on property of the Watcr-wOrks
company ON II fixed valuation, for u valuable
consideration that consideration being in
part the reduction of the rent of the first lOO
tre-hydiantS from SlOd each to so each per
Hnnum.
Cuncurring in the opinion of the Hon r. j.
Dcvinc and Mr~srs. Howard and Harrison,
" 'I'S WY l,i tn wy az tilc
liiie I's WI rn,ricm LIZ, no no'
hihitCd 10y the constitution.
,iCG. M"', "C f S'l, siG '"Au5
VIZ ltE|i"!G - - "," ''h'I't"' auu
inrn l,aiI /" tnr Maiir,w"tN, COMPANY as
HIt W 'nt ar. VI '"' I'""''I"h Oh
ny I',, ~ w nv ~ an an : AIT,
T nv lTi"'i ~ "i',ltt,IT ~ In'>'"''
i'IS ~, III ,,, ="
~ @ ,,
~ ih I II - VET! 'iu',Hll"lnnt Nntln't
II NHuIu operate I" r'hu'r 'Ae "h"Ie CONTRACT
~ ,I,, nj, e., ,,,,,,,,,,,. ,,,,,,.,,.
-, ~ ~, NJ - ,,,, ','" ,iI
w '''.'hSn Il "''', M
,,,l -, N.Y. - ", i,a tiiie
Ivy rl "'. wv " @ va, ~ "
y C.,1 ,' ,''. ,tI -; ','
4 ~, "C IL,r,r,inr Z, ~ II Al Ron
~ a s,n. 90 IN on o.. Il, It a. s, ~ J.! J..
~ ~ -, T. ''0' - '''' '''' ''e'-' 'f'' -
a., ,,orti, L,. I,, ,..,IloI -, o,i,,,, o, ~
~ 'i,,I ,, MINI ' ~ y, = ,i .,
S.rn,tns :, rSnro,,nl,.' - >'''''''' W
"ScctiHry ,Thn slid CITY, rurthnr ,Iri,r,,,s
i,sIF ,,,,t ~, ,r,.,,,t ~, ,,,. ',thr Id, 80,
~. ,a."n ,ri,, tbr ,.,,,,timI',,,m m ,bis ,.
t,,,.t 10 MILK ~ trrrisI ,,,,,,r 49,. f,,o
J. az. ~, 81, ~ ia' ,,l WI "''
\ =
t w. ", ~, hS Wv ',n'
"a ,,I,rI ~ p",,,, 20 !tht NH
i,, I,, r,,,I ,,itL,I,t ',,, iI,t;, ,
of trade, or OF the manufacture of
any part ocular article to the exclusion of all
It is the Withdrawing that which
j. the common right from the community, aud
Ncstiug il in one or more to the exclusion of
MI others Such InOuOpOIicS are Justly ndinIIs
IL they operate not only iniuriOu~iy to the
trade hut against the general PROSPERITY Of
society,""
Adopting this definition a. a rule OF con-
struCtion the question arises, were privileges
granted by tIi. contract without cons .dTra-
ton? Does this section Withdraw that which
Is the common right from the community and
vest il in one or more. to the exclusion of all
others:
! take Il that the rdlc OF construction that
mat the law requires to bc applied to all CON
tracts forces ncgatiN" answer to each one of
these questions.
This section and the COntiT"t under COnSd-
grafton. COnstruc II IL strictly you please,
iOeN not prohibit anv other person or corpora
non from erecting and operating system Of
Satei-WOrks Wlthln the UNITS OF me CITY OF
san Antonio; nor does il prohibit the city, in
Is corporate capacity, from erecting aud
'peraung us own wat"r-worhS. The city sim
ply binds itself not to grant to any other body
# men, or person, during the continuance of
he contract the right to furnish water for
Ire MIGRANTS, or other public purposes.
My attention has been called to decision
made by the supreme court of Michigan in the
'ase OF Gale ". The Village of Kalamazoo. %
dich., @i. This was AN action brought by
iale against the village of Kalamazoo for
reach Of contract
Gallo contracted with tho ,uthoritios IN
mild n market hoIIsn nnd +, NM II mndnrtboir
.Ontrol for ton vnars in cGnsi,Icratio,, tbat
hey woud nav. o;cT tho rent fLmrc"T tr bi
lppoint A prrson TO sunrrintend il. hermit no
Ithcr public market house to he erected or
lSed; nor certain articles specified to he sold
Elsewhere in the village during the said ten
iears, ana that the stalls III the market should
De- rented for such sums of money and To such
persons rs may bc agreed upon by the authori-
les of the village and said Gale: ana AT the
md of the term To surrender the market house
o the said Gale, or his heirs or legal repre-
'entatiNes.
The main nurnos, r,s tho ,,iII,,,o uop,od q