The Anaconda standard., 1896-04-07
IT IS CONSTITUTIONAL.
THE SUPREME COURT DECIDES THAT THE LICENSE LAW
sTANDs-OPlNIoN BY JUDGE DEWITT.

| from enacting such a law as sections
| 4079. 1850. Pol. Code. We make the
| same inquiry now.
Article XII. of the constitution, treats
| the subject of revenue and taxation.
| AS observed by both counsel in this
case. this article provides two systems
! for raising money. without intending
to be now wholly technical in the use of
words, we may describe them as ID the
| taxation system, and (2) the license
| system. We use these terms now sim
| ply for convenience, and not as an ex-
| preston of an opinion in advance as to
whether this license is a tax or not.
If the legislature sees fit, all reve-
nues may be raised by taxation. Tax
| alton is the security for the debts and
. expenses. The license system is a fur
| ther provision. AS exigencies arise, or
| do not arise, or cease to exist, the IL
cense system may be, or need not be. :
| resorted to. That system is elastic and
pliable and can be suited to circum-
| stances.
The important question in this case
is: What restraint, If any, is placed
upon the legislature in creating a Ii
| cense system? Before examining this
question, we will notice that which ap-
pears in contrast; that is to say, the
restrictions which are placed upon the
power of the legislature as to taxation.
| They are very many. They are an in
heritance of our history. We will
| review some of them. The rate of
assessment and taxation shall be uni
| form, under such regulations as secure
just valuation for taxation of all
property, etc. (Article XII, Sec -
Liberal exemptions are provided for
tSec. % Mines and mining claims
! in the state are literally protected
from what might be, perhaps.
deemed excessive taxation. (Sec.
80 The valuation of the property
for taxation for any town and school
purposes shall not be greater than the
valuation for state and county pur-
poses. (Sec. Sd The taking of private
property for corporate debts of public
corporations is guarded against. (Sec.
81 Provision is made for maximum
rate of taxation for state purposes
(Sec. 81 All state taxes shall be paid
into the state treasury and shall not
be drawn out but in pursuance to spe-
cific appropriations made by law (Sec.
10.) Taxes shall be levied and collect
ed by general laws and for public pur-
poses only, and shall be uniform upon
the same class of subjects within the
limits of the authority levying the tax.
| (Sec ID
1t does not seem necessary to go fur
ther in citing the limitations put upon
the power of taxation. The whole of
Article XII. treats this subject of linn
itation with great care In almost
every section can be found prohibitions
or limitations upon the legislative
power as to taxation.
But the license system of raising
revenue, and license taxes are men
toned by name in only one place in
the constitutions; that is the last SEN
tence of section l, which says: "The
legislative assembly may also impose a
license tax both upon persons and upon
corporations doing business in the
state" With that utterance the con-
stitution leaves the subject; that is, as
far as any direct language is to be
found. The license tax is not even con-
trolled by the equality and uniformity
requirements of the constitution.
Estate ex rel Toi VS.. French)
But while the question of license
taxes is not mentioned, in terms, else
where in the constitution, the defend
ant has presented very able argument
to the effect that the last sentence of
Sec /, Article XII, and also Sec T.
while not so providing in direct Ian
guage, must be read and interpreted
to the effect that the Legislature is in
deed prohibited from imposing license
tax, the proceeds of which, or part of
the proceeds, are to go to the county.
His first argument is found in the use
of the word 'also" in the last sentence
OF section i. He contends that this
word carries over into the sentence
where 1t occurs the idea expressed in
the sentence which proceeds ii. That
is to say, that when the section saws
that the legislative assembly may also
impose a license tax, etc, II means that
IL may also impose such license tax for
the support and maintenance OF the
state, and, therefore, that IL can not be
imposed by the legislature partly for
the support and maintenance of a
n
word also" necessarily, or reasonably,
has such meaning. 1t appears TO US to
be nothing more than a conjunctive
perhaps connecting the two sentences
1t has about the same significance as
furthermore" Webster's Information
al Dictionary gives the following def
nitions of the word also: In addition.
besides. as well. further. too; Lay up
for yourselves treasures in heaven, for
where your treasure is, there will be
your heart also. Matthew, 6:20 The
Century Dictionary gives these defini-
tions: In like manner, likewise in ad-
dition, too, further: I'm fact, Mr..
Emerson himself. besides being a poet
and a philosopher, was also a plain
This ye knowen also wei as l." Chau-
GERS Canterbury Tales. The simple
reading of the whole section to our
minds is that ''the necessary revenue
for the support and maintenance of the
state shall be provided. etc. and in ad-
dition TO this, and furthermore, the
legislature may impose a license tax,
etc" The use Of the word also" is to
simply connect the ideas of the two
systems of revenue mentioned in the
section. 1t introduces the creation Of
the second system, to-wit: the license
system. In this sentence the license
system first appears. and the sense OF
the whole section Is simply that there
shall be the taxation system and. fur
thermore. or also, the license system"
Any common illustration OF the use OF
the word also" as employed in daily
life. demonstrates that IL does not
carry over into the sentence where IL is
used all Of the ideas expressed in the
preceding sentence. one may say:
This morning / shall go 10 the state