The clarion. [volume] (Jackson, Miss.) 1883-1888, 1886-05-19
PHOENIX ms. Co, !
VS..

w. A. POLLARD.
Appeal from the Circuit Court of Chick
asaw county. Hon. J. w. Buchanan,
judge
At the October term of this court il
was held on appeal of this same case
| that insurance contracts were contracts
coming within the purview of sec. $50
| Code of 1880, which provides that all
the contracts of persons in reference to
la business in which they failed to pay a
privilege tax, should be null and void so
far only as they might seek to enforce
| them, and no suit shall be maintainable
on such contracts The case was re-
yersed on another point, but this con-
struction of the statute WAS given
by consent of the parties. Thereupon
| the legislature passed a law declaring
| that the contracts of all such persons
should become enforceable by the pay
ment of three years back privilege tax
| within ninety days from the passage of
this act. Mrs. Pollard paid her back tax
as required, and when the case came up
| for trial on the merits in the court be
| low, replied to the defendants plea that
she had not complied with the require
| ments of sec. $50 of the Code, that she
| had brought herself within the new act
just passed by the Legislature, entitled
IAN act granting relief from the penal
| ties imposes, and to render enforceable
certain contracts under sec. $50, Code of
1880" On demurrer this replication
was held god. The case was then tried
on its merits, and verdict rendered for
the plaintiff. The defendant appealed.
CAMPBELL, j., delivered the opinion
of the court.
The act approved March II, 1886, en-
titled ian act granting relief from the
penalties imposed, and to render enforc-
able certain contracts under sec. $50 of
the Code of $780," was not repealed by
| the act approved March Is, 1886, en-
entitled ''an act to amend secs. 557 and
| 5S5, Code of 1886" The two acts NAV
well stand together, and therefore the
| latter is not repeal of the earlier. 1t
is true that sec. $50 of the Code is speci
| fically re enacted by the act of March
| Is, and so are "all laws now in force and
not changed by this act relating to levy,
collection and payment of privilege
| taxes" and as the act of March II re-
| lates to privilege taxes, it may be said to
have been expressly declared to remain
in full force, but, aside from this, it
would not nave been repealed, since it is
entirely consistent with all of the pro-
visions of the later act. BY sec $50 it
| is declared that he who does business
without paying the tax imposed for the
privilege, shall not acquire any right he
can enforce by virtue of any contract in
reference to that business. By the act
of March II, 1886, it is provided that as
many, through Misrepresentation or eva
sion, have conducted business in viola
ton of sec. $50 of the Code, and as a
consequence, have claims they cannot
enforce, they may within ninety DAYS
hereafter pay what is now prescribed.
and be thereby freed from the disability
to enforce claims not now enforceable be-
cause of said section.
Is the act of March II valid, or must
it fall at the hands of the judiciary, as
transgression of the prescribed bounds
of legislative authority
1t is retroactive, but is not on that &C
count constitutional, since such legis-
lation is not prohibited by The constitu-
ton of the United States, CT of this
State 1t cannot be condemned as an
invasion of the legislation of the domain
of the executive, for judicial power, for
it is legislative in its character. al
though it il for the relief of a class II
is settled by the supreme court of the
United States that such an act is not
yiolative of the constitution of the
United States.
Satterlee v. Mattherson, Peters, $50.
Watson V. Mercer, Peters, SO.
Ewell v. Daggs, los U. s.. 143.
Gross v. Mortgage, Id. AT.
Campbell v. Holt, lis y. s.
The overwhelming weight of authority
in the courts of the States, whether con-
sidered with reference to the number or
value of the decisions, is in favor of the
proposition that this act is not violative
of the constitution OF the State, and is 4
valid exercise Of the undoubted power
of the legislature.