Shoshone journal. [volume] (Shoshone, Idaho) 1884-1931, 1912-06-14

/ lccltU DN the legislature, anu tHlS
may be effected by the provisions
Of the law creating the corpora
ton, or by the general laws of the
state, or by a subsequent legisla-
tive act.
There is no constitutional re-
quirement that registration must
be had in special municipal cor
porations created by the legislature
such as irrigation, drainage and
good roads districts, and no pro-
vision being made for registration
in the act providing for the organ
ization and government Of such
special municipal corporation, or
by general law, none is required.
Is a De Facto OFFICER.
Where a person is appointed
as member of the board of high
way commission under the provis-
ions Of the act in question, and
such person is ineligible to hold
such office, and such person ac-
cepts such office and acts in that
capacity, until such eligibility OF
such officer is called in question,
he acts as a de factO officer, and
The action Of the board is not IL
legal or void by reason of the fact
that such de facto officer acts as
a member Of such board.
Where, under the provisions OF
the act in question. a highway
district is created, and the gov
ernor Of the state appoints such
commissioners as provided in said
act, and three members unan-
imously act upon the calling Of an
election and the issuing of bonds
Of said district, the fact that a
majority Of the board constituted
of members who are qualified as
such, and controlling the power of
the board, approves and indorses
the entire proceedings, makes
such action legal as the action Of
The board"
Question of Double Taxation.
In the decision proper the court
refers Interestingly to the question
of double taxation in the follow
ing language:
Where the legislature OF the
state, exercising its power over
the subject of taxation, passes an
act which provides for the creation
Of municipality such as high
way district, and authorizes such
district to tax the property therein
for the purpose of raising funds
for the construction and mainten-
ance of highways within such dis
Lrict, and the district organizes as
such, and includes an incorporated
city, town or village, which, by
reason of incorporation as such,
has power also to levy tax within
such city, town or village. the |
taxation made by the highway dis
trict under the authority of the |
legislature is not a double taxation
upon the property within the city, |
own or village.
The construction of highways
leading to a city, town or village |
from a country district is not only
a benefit to the country outside,
1ut is a like benefit to such city,
own OF village, and such taxation,
being one based upon benefits, is
lot prohibited by any constitution
Il provision"
Gooding May Hold Office.
The opinion concerning Sen
ltor Gooding's right to hold the
office from which it was sought
O disqualify him was written by
Justice Sullivan and concurred in
" Chief Justice Stewart and Jus
ice Ailshie. In this case there
vas indirectly involved the i'm
)ortant issue Of the right of an
lector to hold two offices at the
ame time, and an office created
" the Legislature Of which he
vas a member. Mr. GOoding rep
esented Lincoln county in the
,enate. The Shoshone Highway
District was created by the Legis-
ature and later Senator GOoding
vas appointed a commissioner. His
light to hold the latter office while
state Senator was attacked in the
ase the supreme court has just
ecided. The Supreme Court holds
hat no new office was created.
The syllabus of the opinion of
he court holds that under the pro-
isions OF section 25l of the re-
Used codes, it is made unlawful
or any member of the legislature
0 accept or receive OF for the gov
rnor or other official or board to
ppoint such member to any office
f trust, profit, honor or emolu-