The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1898-01-15


murrer which his honor now overrules
holding that the tax is valid
The case, which was brought as a test
of the law, is entitled Summit county
by John L. Boyden, clerk of said coun-
ty, against Sanford Gustavson, and in
the complaint it was alleged that the
defendant was engaged in the business
of sheen raising, and herded and pas
tured a flock of 1900 head in Summit
county, which, according to an ordi-
nance passed by the county commits
sionerS of Summit county, were sub
ject to tax of 500 per annum, which
the defendant had not paid, and for
which judgment was prayed.
The Defendants counsel interposed a
general demurrer, and argued that sec
ton 5 of article 13 of the state consti-
tuition only authorizes the legislature
to empower the corporate authorities of
the county to levy a general tax, and
that section u of article 13 only author
ICES the legislature to impose the spe-
cific taxes therein enumerated for state
purposes, and does not extend its au-
thority 10 providing the counties with
the power to assess and collect such
specific taxes, and that said tax was,
therefore, unconstitutional.
POINTS IN THE CASE.
The points considered in the opinion
are: First, did the legislature have the
power under the constitution, to au-
thorize the counties to impose a license
tax upon AL and every kind of bust
ness not prohibited by law and trans
acted and carried on in such counties, -
and ito fix the rates of license tax upon
the same, and to provide for the collec-
ton thereof, by suit or otherwise?'
Seconds the raising, grazing, herd
ing or pasturing Of sheep" in any coun-
Try, such a business as is contemplated
by such subdivision &c of section q of
the county government act?
Thirds such a tax a tax upon the
r0perty-sheep--or is it a tax upon the
business Of grazing, herding and pas
turing sheep as alleged in the COM
plant?
Fourth-Is it double taxation?
POWER OF THE LEGISLATURE.
The opinion then goes on to discus
sion Of the four questions, in substance,
as follows:
1t viii not be questioned that the leg
iSlature has full power to provide a
license tax for state purposes, but the
question arises upon its authority to
authorize and empower the counties to
impose such tax. The legislature has
all power to enact any law unless inhib-
tied by the terms of the constitution,
because the members in their collective
capacity are the representatives OF the
people, in whom all power is inherent
The rule of the courts in cases like
this has been to sustain the right of
the legislature to enact a statute, and
to solve every reasonable doubt in favor
of the legislative action, "and never
declare a statute void unless the nullity
and inValidity of the act are placed, in
their judgment, beyond reasonable
doubt"
We are cited to the case Of state VS..
Camp Sing, II Pac. SIC, as deciding
against the validity of such an act, but
upon a minute examination of that case
the question there is found to be alto
gether different from that upon which
this court is called upon to pass. Article
r. section /, Of the Montana constitu-
ton says: THE legislative assembly
shall not levy taxes upon the inhabi-
tants or property in any county, city or
town. or municipal corporation. for
county, town or municipal purposes, but
it may, by law, vest in the corporate
authorities thereof the powers to assess
and collect taxes for such purposes. In
the Montana case the legislature, by
law. levied upon the defendant Camp
Sing, a license tax which, under the
constitution, it clearly had power to do,
but it went farther. and provided that
retained by the county, and the Dues
ton there was whether such action was
not IeVy-ing a tax upon the inhabitants
or property of a county for county pur-
poses contrary to said article u, sec
tion 1, OF the constitution, and the su-
IRENE court Of Montana held that, not
withstauding said section of the con-
sritution, the imposing of such license
tax is not restricted to the single pur-
pose of raising revenue for state pur-
poses
.'Et may be argued under this decision
that ~ order to eVaGs the above con-
stitutional inhibition the legislature
might .eTy license upon the i1isabit-
ants CT property OF county, retain
providing that SO per cent should so
into the county treasury. But now
ever that might b., the question here
IS altogether a different ore. Here the
question is: Has the legislature, under
its constitutional authority, the power
10 provide by law for the imposition OF
a tax by the county authorities, based
chises or mortgages?
If it be held that the Montana legiS-
iature, under the section Of the con-
etitution above cited, can impose a Ii
cense tax upon the inha bitants or prop
erry Of a county for county pur-
reasoning can II be held that the leg
islature may, by law, authorize the au-
thorities OF q county to impose such q
tax upon themselves.
of under the provisions of our con-
stifution denying 10 the legislature the
power to impose taxes for county pur-
poses upon the people or property of
the county, it can still impose a license !
tax and turn the same into the county
treasury, it would appear that under
its constitutional authority to provide
tax based upon occupation and
licenses. and 30 vest in the corporate
to assess and collect taxes for all pur-
poses of such corporation, the authority
also exists to authorize, by law, the
counties to impose such tax.
"'Tae legislature IS the only author
ity that can vest such power in the
corporate authoTitiss.
ITO provide such taxes for what and /
whom? For regulation only, or reve- |
nue. only, or for both? For the state
alone. or for the counties also? To /
provide a tax means the power TO |
put It TO all uses for which taxes are /
used, unless the terms of the constitu- |
ton restrict such Use.
4 see nothing, therefore, in section |
y, art. IL, which even remotely tends 4
TO disarm the legislature of such au-
thority. and under section of the same !
article IT could by law vest in the coun-
ties The power to assess and collect |
such taxes.
THE TAX ON THE BUSINESS.
"The evident intention of the board
of commissioners of Summit county, |
from the terms and words of the ordi-
nance was to lay a license tax upon the |