The Guthrie daily leader. [volume] (Guthrie, Okla.) 1893-1996, 1910-11-21
OPINION
HOLDS TAX
V LAW LEGAL

In an5oplnion by Justice Williams
the supreme court holds that the
gross Income tax law OF the First leg
islature Is constitutional, and that the
act OF the Second legislature amend
atory OF the same Is valid. Constitu.
tionality of law was attacked because
II was alleged that she full purposes
OF the amended law were not set out
In the caption In obedience to the
state constitution, which requires that
the heading to legislative act shall
Tell IN fact what the act contains. TIE
court says that the amendatory act
indicated the same purpose as the
law Of the First legislature, and that
such an enactment, would not be an
RULED unless 1t could be shown to a
moral certainty that the constitution
bad been disregarded,
The opinion shows that practically
every state constitution contains safe,
guards in requiring a plain statement
or the purpose Of an act OF tho legis-
lature to be out In the caption for
The purpose OF informing members of
the legislature as well as the general
public what the proposed law intends
to accomplish,
The idea originated with the state
lof Georgia, first appearing in Its con-
stitution IN 1898. ana the reason for
| u grew out of striking incident OF
Georgia history An act of the Gedr.
lRla legislature, known as the Yazoo
act. was indicated by It's caption as
being for the patriotic purpose of pay.
ing state troops and protecting from
tier settlement. while in fact il made
a grant Of 100000 acres of land lying
between Chataaoochie and Yazoo riy-
ers to a company OF private speculat-
crs at the price of | l-2c per acre.
When the fraud was discovered
General James Jackson, at that time
vas 2 member OF the United States
senate from Georgia, resigned his
seat, and returning home. announced
himself candidate for the legisIa
'tdre, with the ayowed intention OF Sc
curing the reueal of the act contain,
ing che surreptitious provisions. The
succeeding legislature, to which Cen
eral Jackson was elected, passed Il
repeating act. declaring the trade void
and requiring that the original ac,,
together with all the public records
pertaining thereto, should be burned
in the governors presence. so that
no trace should be left to blot the es-
eutcheon of the state of Georgia. JUS
lice Williams opinion quotes from
the Life and Times of William ii.
Crawford as follows.
AT high noon on an appointed
day the governor, state officials and
whole legislative body marched out
.of the capitol and formed a circle
ground pile pitch lightwood that
nad been placed in the middle of the
square in front of the new capitol
Guiding at Louisville, Ca with a
sun glass Gov Jared Irwin brought
lire from heaven to consume the con
demned records. The clerk OF the
house OF representatives placed the
documents in the flames, and cried
with a loud voice in the presence OF
the assembled multitude: God save
the state and preserve her rights and
may every attempt to iniure them
perish as these corrupt acts now do -
The opinion continues:
IN the constitution tnat was form
ed by the convention OF the state OF
Georgia at Louisville on May 30, 1898
OF which Gen. James jackson was
also member, that there might not
be recurrence of such surreptitious
Legislation, he caused to be inserted
t1erein the provision, Nor shall any
aw or ordinance pass containing any
natter different from what is express
ed IN the title thereof Such proyi-
sion, In one form or another contain
ed in the constitution OF practically
every state. being adopted TO shield
the people against fraud and gurrep-
t'tious legislation, should not. by ju-
diciai construction, become sword
at the behest of unwilling tax payers
10 cut down revenue bills passed by
the SOVEREIGN laW.makinp bOdipg