Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1898-01-14
DEMURRER OYERRULED.
THE STATUTE IS HELD 10 BE VALID.
ton of Any Constitutional Provision.
Hence Its Dccisiou.

Judge Norrell gave his decision to-
day in the case OF John L. Boyden.
county clerk OF Summit county, vs.
Sanford Gustuvson. overruling the de-
murrer. This was case. said the
court, wherein the plaintiff sued to re-
cover 800 as license tax for grazing,
herdlng and pasturlng two thousand
sheep in Summit county during 1897.
To the complaint the defendant inter-
posed a general demurrer. and argued
that section 3 of article L. of the Con-
stitution only authorizes the Legisla-
ture to empower the corporate nuthorl-
ties of said county to levy Il general
tax,and that section IL OF article 10 only
authorizes the Legislature to impose
the specific taxes therein enumerated
Tor State purposes, and does not ex-
tends Its authority to provide the
counties with the power to zsSass and
collect such specific taxes.
There are several questions" says
the court, "to he considered"
First-Did the Legislature have the
power under the Constitution to au-
thorize the counties to impose license
tax upon 'all and every kind OF bust
ness not prohibited By law. and trans
acted and carried on in such countless"
and to fix the rate OF license tax upon
the same, and TO provide for the col
lection thereof. by suit or otherwise?"
seconds the raising, grazing. herd
Ing or pasturing of sheep in any coun-
ty such n business AS is contemplated
by subdivision 20 of section Il OF the
county government aot7
Thirds such tax II tax upon the
property--sheep-or IL 1t tax upon the
business OF grazing, hording and
pasturing sheep" as alleged In the
complaint?
Fourth--Is IL double taxation?
1t VIII not be questioned, that the
Legislature has fun power to provide
n license tax" for State purposes. but
the question arises upon it's authority
TO authorize and empower the counties
to impose such tax The Legislature
has all power to enact any law unless
inhibited by the terms of the Consti-
tuition, because the members In their
collective capacity are the representa-
ives OF the people, In whom all power
Is inherent.
The rule of the courts in cases like
this hns been to sustain the right of
the Legislature to enact q statute and
TO solve every reasonable doubt In
favor of the legislative action and
never declare statute void unless the
nudity anu invalidlty of tho act are
placed. in their judgment, hey ond II
reasonable doubt"
We are cited TO the case of State
VS. Camp Sing. a Pac. 3D. as deciding
against the validity Of such an act, but
upon minute examination of that case
the question there IL found to be alto
gether diuerent from that upon which |
this court is called upon to pass. Article |
IL, Sec. 4. OF the Montana constitution |
says: The legislative assembly shall |
not levy taxes upon the inhabitants or |
property in any county. city or town.
or municipal corporation for county,
town or municipal purposes, but 1t may, |
ny law. vest In the corporate authorities |
tnereot the powers to assess and collect |
taxes for such purposes" In the Mon |
taha case the legislature. by law. levied |
upon the defendant. Camp Sing, a H. |
cense tax which under the constitution |
II clearly had power TO do, but IL went
farther, and provided that 10 per cent
OF the license tax should be retained by
the county. and the question there was
whether sush action was not levying n
TAX upon the inhabitants or property
OF county FOR county purposes con-
trary TO said Art. ~, Sec of the con-
stitution; and the Supreme court OF
Montana held that. Notwithstanding
saiu section OF the constitution, the i'm
posing or such license tax is not re-
stricted 70 the single purpose OF raising
revenue for state purposes.
ut may be argued under this decision
than In order to evade the above con-
stitutional inhibition the Legislature
might levy n license upon the inhabit-