Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1905-05-04

by the supreme court of the state Of
Missouri.
But the ordinance there passed up
on differs from this act, in this re.
spect at least, that the ordinance was
made to apply to all vehicles and the
constitution Of that state appears to
permit such a tax for revenue pur.
poses.
While It is recognized that to the
state belongs the power to classify,
license and regulate certain lines of
business and occupations dangerous
to health, life and limb or to the com
fort Of society. yet such license has
beer limited to the business or oc-
cupation If this act required an ex
animation and licensing Of drivers of
automobiles and traction engines or
like dangerous conveyances reuuir
ing special skill and knowledge for
their safe operation, a different ques-
ton would be presented, or If our
population shall at any time become
SO dense that safety of society shall
require it, 1t would probably be legal
ani constitutional to license and
number the drivers Of all vehicles
used for passage or traffic on the high
ways, but the classification in this
act is arbitrary and consequently I'M
constitutional
The provision Of the 14th amend
ment TO the federal constitution re-
quires that no state shall deny to any
person within its Jurisdiction the
equal protection Of the laws. This
las been interpreted by the supreme
court Of this state to mean that call
persons subject to such legislation
shall be treated alike, under like cir
cumstances ana conditions, both In
the privileges conferred and in the
liabilities imposed.
But this proposed legislation does
not affect all people using vehicles on
the highways alike. 1t imposes ad-
dtional burdens upon those using
automobiles from those imposed upon
other users of vehicles on the high.
ways for passage and traffic. Let us
inquire into the purpose of the act
Is 1t applied to automobiles alone be.
cause they are dangerous to life and
limb, because they move at great
speed? Speed no doubt may be reg
ulated and so far as the provisions
OF the bin go to accomplish that end
there Is no objection to the law. But
there Is also danger to the public from
that source from teams and bicycles
driven at an excessive speed. Why
should they not be included in the
classification? Is it because the an
pearance of automobiles frigAten
horses? Sc do traction engines
threshng machines, fire department
teams bicycles and numerous other
vehicles run or driven upon the high
way. why should they be omitted
from the classification? In other
the fact that the classification is arbl,
trary and does ont apply to all people
using vehicles upon the highways
which are dangerous to the public.
II | am right in this conclusion. and
such is my opinion, the act Is uncon- /.
'i''l'Il'l 90 ~ l'ldl''s Tie NV
of the federal constitution
in discriminating between persons in
the same class, in imposing a tax and
the burden Of carrying a number on
and CXempting other
vehicles or their owners therefrom.
consider the act invalid and unCon-
stitutonal for another reason. 1t i'm
poses the payment of a tax or license
fee of 80 on z lch automobile operated
ridden or d n on the public high
ways. Automobiles are personal
property taxed or taxable as such.
True the amount of this license fee is
small but no one can say 1t is wholly
insignificant, and by the imposition OF
this additional burden upon 1t, this
form of property is subjected to
fore unconstitutional under the uni
form tax rule of this state.
II Will he observed in this conncc-
ton that the license fee imposed I'M
der the provisions of this act differs
from that attempted to be imposed UNI
w bllN w N''l law VI lllt SldlNs w llldl
It imposes license fee or tax upon
property not upon profession, bust
ness or occupation rs upon saloon
business, draymen, haCllmen lawyers,
physicians or druggists.
1T IS u fundamental maxim In tax,
alton that the Same property shall not
be subject to a double tax payable by
the same party either directly or in.
directly"
For the reasons stated | deem this
act unconstitutional and invalid SO far
ms il attempts TO compel a registration,
licensing aud imposes upon the own
ers of automobiles, the buren, not I'M
posed upon the owners of other We
hielrs passing upon the public high
NAYS Of carrying Il number
Summary.
Succinctly stating my objections to
/ the act would state