The daily Gate City. [volume] (Keokuk, Iowa) 1855-1916, 1909-12-24

IS clear by the authorities that the
statute will not be presumed to be
unconstitutional but that the burden
of showing that it Is SO is upon the
party challenging the constitutionality
OF the act.
In the case of Loan Association vs.
Topeka, reported In Goth Wallace 655,
the question as to the legislative au
thorizing municipal CORPORATIONS 10
collect taxes for the purpose OF aiding
manufacturers and business enter
prises is well considered, and it is de.
termined In that case that taxes can
not be levied and collected for such
purpose for the reason that it Is in aid
of private enterprises. The same case,
however, shows thai taxation for pub
lie purposes is authorized. IT is also
said in Ihe Topeka case that it is, TN
doubtedly the duty Of the legislature
which authorizes municipalities to
impose tax, to see that it is not used
for the purpose of private inter
ests instead of public use, and the
courts can only be justified in inter-
ferihg when the violation Of this prin-
ciple is clear and the reason for in-
reference cognent he section in
question in the case ait bar, being,
Section 694 of the Supplement to tile
Code of 1897, provides that cities and
towns, including cities under special
charter, may by resolution appropd-
ate money out Of the general fund to
pay membership fees and dues in the
League of Iowa Municipalities not ex-
ceeding annually five dollars for each
one thousand Of population, or frac-
ton thereof of such town OF city, or
city under special charter, and to pay
the actual expenses Of not more than
two delegates to the meeting OF such
league. Now, the court, / think, with
out showing to the contrary should
and must presume that the business
Of the League Of Iowa Municipalities,
named in the section, is of public
nature. 1t may be for the purpose OF
affording to consult and advise as
to proper and needed legislation, or
other pubic purpose. At least do
not feel authorized to hold that the
appropriation authorized by the act is
for a private enterprise or business.
It is said in Cooley on Constitutions,
Limitation, at page 1923 '9rhe legis-
lature is to make laws for the public
good and not for the benefit of indi-
viduals. It has control Of the public
monies and should provide for dis
hursing them only for public purpose
ee. Taxes should only be levied for
those purposes which properly con-
stitute public burden but what is
for the public good and for public pur-
poses. and what does properly
constitute a, public burden, are ques-
tons which the legislature must de.
eide on its own judgment and In re-
spect to which 1t is vested with a
large discretion, which cannot be con.
trolled by the courts, except, perhaps,
where its action is clearly evasive and
where under pretense of lawful au-
thority it has assumed to exercise one
that's unlawful. An Injunction on
ULe STOuHu or The uH~oHStlCuCloHdllty
of the statute under which his oppro-
priation was made is therefore de-
ned
The Section Of the Code, cited by
counsel for the plaintiff, viz: GA,
which provides that the compensation
of city and town assessors shall be
payable from the county treasury Is
part of Title v of the Code which
relates to city and town governments,
and find that section is not appli-
cable to cities organized under spe-
cial charter. cannot find that said
section is anywhere made applicable
to such cities and find therefore that
said Section 674 does not prevent this
city, acting under a special charter,