The Leon reporter. (Leon, Iowa) 1887-1930, 1913-12-18
CAPITOL EXTENSION TIA TAX.
Continued from Page !

be assumed that the executive coun-
Gil would issue certificates exceeding
such limit.
| Every act of the general assem-
bly, is to be read in the light of the
constitution and the limitations con-
tanned therein are as effective as
Though written into the legislative
act. The judiciary is not the only
| department of the government upon
which the duty of observing and
obeying the provisions of the consti-
tuition devolves. Each of the other
departments, legislative and execu-
tive, are under precisely the same
obligation to know these and obey,
and it ought not to be said that such
obligation rests more lightly on the
one than on the other. All are rep
resentatives of the people with diff
ferent functions to perform and
though the courts are by the consti-
tuition itself made the final arbitra-
tors, in constituting it's terms and in
terpreting it's meaning. it is never to
be lost sight Of, that until the con-
trary appears beyond reasonable
doubt, the courts will proceed on
the theory that the legislative and
executive departments have obeyed
it's commands and will yield to its
injunctions.
Not Question of ENpediency.
| "With the wisdom or expediency
| of legislation the courts as such have
no concern. Their duty is to con-
strue, apply and interpret the law.
not to enact it, and in so doing, we
conclude that when construed in
connection with the provisions Of the
constitution, the act under consider
alton cannot be said to authorize the
executive council to violate any Of
its provisions and in our opinion.
the district court erred in constituting
any part or portion Of the act as un-
constitutional"
| The court was positive in its rul-
ing that the expenditure for the capt.
toll grounds extension act constitutes
Expenses not otherwise provided
for" for which the state is author
lied by the constitution to go in debt
in sum not to exceed $250,000.
THE manifest design in allowing
the executive council to issue certi-
ficates payable out of funds other
than those collected during the BIZ
ennial period was to assure 1.-The ear
Hest possible completion of the
work" and we are Of opinion that
any deficiency in the revenues col
lectible within~that period and avail
able for this purpose would be an ex-
pense to meet which a debt against
the state not exceeding $25O,OOO
may be incurred by the issuance of
| certificates or warrants in pursu-
ance of the last four sections of the
act. ..-.
| Certificates or warrants issued in
anticipation eof revenues collectible
within the biennial period and pay
able therefrOm do not create debt
within the meaning of that term as
used in the constitution. The gen.
eral assemby's power of taxation is
unlimited and the taxes authorized
to be levied and collected are legal
| ly certain to reach the state treasury
and therefore are as certainly avail
1 able to meet the expenses authorized
as are those collectible annually by
a municipality.
| "Critically considered, it may con-
stitute the mourning of an indebted
ness; but it is not an Indebtedness
repugnant to the constitution be-
cause it's payment is legally provided
for by funds constructively in the
| treasury. If the drawing of war
rant is the mourning Of Indebtedness
| then the drawing of warrant would
violate the constitution even if there
| was money in the state treasury to
pay it, if the constitutional limit of
| indebtedness had been reached; for
there must always be some time in
tervening between the drawing of
the warrant and it's payment and
during such time, the Indebtedness
of the state would be increased be-
yond the constitutional limit.
"Such an Interpretation of the
constitutional Limitation would be
obviously too hypercritical to be
practicable or reasonable. 1t being
once established, as we think it is, by
the authorities already cited, that
the revenues of the state, assessed
and in process of collection, may be
considered as constructiyely in the
treasury, they may be appropriated
and treated as though actually and
physically there, and an appropria-
ton of them by the legislature does
not constitute the mourning of an in
debtedneSS.
Court Fixes Limitation.
If the extension act were to be
construed as authorizing the execu-
tive council to anticipate the taxes to
be levied during the entire ten years
and amounting to over $2,2O0,OOO,
of which $1,2O0,00O would have to
be collected after the first biennial
period, the court holds, the constitu-
tional limit of $250,000 might be ex-
ceeded and the act would have to be
denounced as inimical to the consti-
tuition. The test on the point is not
as to what has been or may be done.
according to- the court, but as to
what is authorized to be done in pur-
suance of the act. 1t is reasonable
to presume, the court argues in sub
stance, that the executive officers in
carrying out the act will keep within
limitations if the act permits them
to, and the court shows that so long
as the levy for the Two year period is
not exceeded in an amount beyond
IN M