Perth Amboy evening news., 1904-11-15
EXEMPTION unconstitutional
SAYS THE COURT OF ERRORS.
Court Of Last Resort Sustains the Decision
Of The Supreme Court Regarding the Law
Allowing $500 Exemption from Firemen, Sol
diers and the Soldiers Widows.


Trenton, Nov. 15:-The decision of
the supreme court of last November
declaring unconstitutional the act Of
the legislature exempting volunteer
hremen and soldiers from taxation to
the extent OF $500. was affirmed yes
terday afternoon in an opinion handed
down By the court of errors and ap-
psals.
The opinion was by the court. md
stated that the judgement of the sup-
RENE court wis affirmed for the rea-
son given by Justice Garrison iu his
opinion rendered when the case was
decided by the lower court The JUS
tices decided to affirm by vote of
to 1.
The case was that of Edward Tip
pet. q volunteer fireman of the Dor.
oagh Of Rockaway, Morris county,
ag .intt John O. MoGratb, collector
Of the borough.
Holding the law to be unoonstitu-
tioual. Collector McGrath endeavored
70 collect the full amount Of taxes
asss sssed against Tippstt The matter
was taken into the courts to test the
constitutionality of the exemption not,
and last November the supreme court
ds oded tile aot unconstitui ionnl on
the ground that the Legislature could
not exempt one class Of citizens aud
Z ten ii or.
II case was c,rried to the court of
errors and appeals ON certcrari pro-
ceefiinRs and the argument took
place at The June term.
Tie collector asked the supreme
court to hold the act unconstitutional
on the ground that 1t was In violation
of paragraph 4. of section of article
of the constitution, which provides
that "evsry law stali embrace but one
subject, ani that shall De expressed in
the TITLE" and which also provides
that mo general law shall embrace
any provision of q private. special
or local character. -
Also on the ground that 1t is In
violation of paragraph 2 of section 4,
which provides that 'the legislature
shall not pass, private. local or special
laws ssa granting to any corpora
tion, association or individual any ex-
cusivs privilege. immunity or fran
chise whatever.
The last objection made was that
the Legislature is prohibited from
posing such an exemption act by the
amendment 10 the constitution pro-
viding that property shall be assessed
for taxes under general laws and by
uniform rules, secording TO it's true
valne.
The supreme court In deciding the
case ignored all objections but the
last, bot sustained the contention OF
the collector oa=that point en- the
ground that tie Legislature had there
in classified the owners Of property
ana not The property itself. and as the
constitution says property shall be
assessed" onls property and not per-
sons can be classified and exempted
from taxation.
Tippet claimed that prior to the
adoption of the amendment to the
coastltatioa IL 1873 the Legislature had
the power 20 snaet laws Of like CHAR
aoter as tfA enc tnallenRed, and the
question for the court Of orrors and
appeals 70 decide was: "wss this
power. heretofore inherent In the ie-
presentativss Of the people taken
away, or In so far limited rs TO render
this Law unconstitutional Does 10
pr.hibil the classification of persons
for exemptions from taxes. and allow
it for property Do the words prop.
eFty shall be assessed mean proper
ty shall be taxeds"
The argument for tho plaintiff was
that these questions should be an
swered in the negative. aud on that
eround a reversal OF the supreme
courts opinion was asked.
Mc0Eath submitted that there vas
fConffaa.ed on. rffqe D