Ottumwa tri-weekly courier. [volume] (Ottumwa, Iowa) 1903-1916, 1913-08-19

!. Unconstitutional
fundamental law Of the state, which is
the constitution, and organized the
three departments OF state; the execu-
tive, legislative and judicial, but
these are but servants Of the sover-
eign people. attending to the business
|of the sovereign people, and to that
end are invested with certain duties
and powers, and the governmental
powers are unlimited excepting as de-
clared In the constitution. The power
to provide for the levy and collection
OF taxes is vested in the legislative de-
partment, unlimited and uncontrolled,
excepting that said taxes must be for
governmental purposes, and, except
ing as restraints thereon may be
found In the constitution: and that
consequently, the question presented
by the interposing OF said article, Is
not, does the article affirmatively
authorize, but 10. does the article
forbid, the enactment OF such q statute
as the one In question.
From the earliest times there has
been constantly . sharp contest. In
this country, between the taxing power
of the national, state and municipal
governments and the people who bear
the burdens OF taxation. It Is not en-
tirely improbable that we, rs people,
would be today subject of Great Brit
ain had 1t not been for the contest that
arose between the colonies and that
government over the question OF taxa
ton. And the records of our national
congress are repiete with history Of
contests on the subjects Of taxation, In
direct, as tariffs; income and internal
revenue, and the same 10 going on to-
day; and the decisions Of our supreme
court are replete with hundreds OF
cases determining contests between
THE taxing powers and the taxpayer.
The cases OF the state OF Iowa Elk
rel VS.. Wapello county IS Iowa, S8S;
Attorney general xe. Pingree, 100
Mich, $50, 70 N. W. S14; State Of
Minnesota Ex-rel vs.. Young 20 Mime
sofa, 474, 9 N. W. 1877; Newell vs. Peo-
pie I N. Y. 9, and Kane VS.. Ind. district
OF Rock Rapids 81 Iowa and serve to
show that the people were much agi-
tated at the piling up OF state and
municipal indebtedness which had re-
suited from the policy that prevailed all
lover the country, particularly in re-
spect to railroads. Undoubtedly the
object of the constitutional convention
was to guard the people OF this state
against this accumulation OF debts, and
beyond certain limits fixed by the con-
! situation, to require every legislature
that sought to impose upon the people,
burdens Of taxation for any one pur-
pose beyond that limitation. to refer
the same back to the people for their
expression of approval or disapproval
at general election. And when that
constitution came to the people for
adoption In 1857, what was the mean
ling or sense to their common under
standing, when they voted upon 1t and
when they adopted Il? Knowing the
history Of our country as they did,
fully approaching the disadvantages
they labored under In q new state.
largely burdAEed with personal debts,
did they accept, construe and under
stand those words, In those sections,
accordance to their common parlance
having q broad colloquial meaning
and sense, or was 1t according TO the
restricted and limited meaning now
sought to be placed on them by the
defendants In this action; or did they
vote for 1t intending that such a re-
fstricted sense should be given the
word debt that it could be successfully
avoided upon the plan adopted in
chapter IL? They certainly intended
self protection that could not other
wise be obtained in government such
as ours.
have already quoted from the de-
cision Of the appellate court Of New
York, showing that courts construc-
ton of a similar section in the consti-
tuition Of that state, which was copied
into our constitution.
The case of state Ex-rel, Board Of
University and School Lands vs.. Nc
MILAN, state treasurer, IN. d. 90 N.
w. $40, IL probably as nearly parallel
case to the one at bar, as any that
can be found, excepting Newell vs.
People Z N. Y. 9, supra.
The provisions OF the con gressional
land grant to North Dakota for edu-
cational purposes; its acceptance. and
obligation to keep the principal intact,
hAu LILO u60 VI Iu0 AAlCA
| is practically the same as that of Iowa
The North Dakota constitution as to
limitation Of state Indebtedness is also
practically the same as that Of Iowa.
BY an enabling act and the consti-
tuition, the state was authorized to in
vest the university and school lands
fund In the bonds of the state.
In 1903 the legislature passed an
act. known as chapter 49,, entitled.
IAN act authorizing the board OF
trustees Of the state normal schools
to issue bonds to provide fund for
the erection and equipment Of neces-
sary additional buildings and for other
improvements for the normal schools
| at Valley city and Maysville."
Under this act the board Of trustees
Of the state normal school at Valley
City issued 100000 In bonds, which
were properly signed by the president
and secretary, and registered as re-
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