Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1914-10-31

essary expenses of maintaining the
three, branches Of the state govern.
ment, viz: The executive. legislative
and judicial, must be taken care of
in preference to all other expenses.
In view of this concession, which is
undoubtedly correct, and also in view
of our holding as above stated, that
four mills is the limit of taxation
for all state purposes, it necessarily
follows that the levy for other pur-
poses, even though directed to be
made by specific and valid acts of the
legislature, must be postponed or re-
duced to the extent, if any, that such
specific levies would, when added to
those necessary for raising the. re-
quired revenue for the maintenance
of the state departments, exceed the
four-mill limit. Is there any such ex-
cess to be thus dealt with? IS
Enormously included.
This brings us to a consideration Of
the question whether in making such
levy, the board enormously included
items of revenue not necessary to be
raised for the purpose Of meeting the.
appropriations made. by the legisla-
tive assembly and the estimated gen.
eral expenses of the state as made.
by the state auditor. The power of.
levying taxes is, of course, a legis-
lative power, to ybe exercised within
the limits of the constitutional pro-
visions, section IT'S of the state. con-
s~titution, which provides: "No tax
shall be levied except in pursuance
Of law, and every law Imposing a tax
shall state. distinctly the object of.
the same, to which only it shall be an.
Piled"
BY sections 1881 and 1888, r. C.,
1905, being sections Pal and 214S.
Comp. Laws 1913, the legislature des,
ignated the state board of requaliza-
ton as the agency for levying state
taxes. The latter section, among 9TH
er things, provides: "In levying said
tax the state board Of equalization
shall be limited by the amount neces-
sary to raise for the purpose Of meet
ing the appropriations made by the
legislative assembly and the estimat-
ed general expenses of the state, as
made by the auditor, s. s. II pro-
vided, that if the amount is greater
than the rate prescribed in the con-
stitution will raise, then the state
auditor shall only certify the limited
~ Authority Is Limited. -
It. will thus be seen that the arl-.
.thority of the board is, limited by, law !
in making such levy to, any amount
necessary to meet past, %appropria-
tons made by the legislature and thei|
estimated general expenses. of. the
state. Such. language is, we thing, |
too clear for, debate, and that there.
under the board has no power to in
clude in its levy, items deemed nec<
essary to meet contemplated future
appropriations. 1t is equally clear
that the words, ESTIMATED general; ex.
penses," we're intended to include
merely the. ordinary expenses pertain
ing to the maintenance Of the three
branches of the state government and
for which the legislature has provid; |
ed standing appropriations To 9TH
erwise hold, would in effect be decid--
ing that no limitation whatever, ex-
cept the CONSTITUTIONAL Limitation Of
four mills, was intended. to he i'm:
tposedsaky the Legislature. If two mills
only were required to cover all appro-
priations, including standing as we'll
as special appropriations, then if the
defendants contention is sound, the
board could levy the additional two
mills for no specific purpose, or for
a purpose which it might deem prop
er, and the legislature could ,thereaf-
ter appropriate the revenue raised to
any purpose, or not appropriate it at
all. This would be violative of Sec
ton IT'S, of the state constitution
above quoted. !
Exclusive Function.
Defining the purpose for which a
tax shall be levied is the exclusive
function of the legislature, not the
board of equalization or the state,
auditor, and this function cannot be
delegated, and no tax can be levied
unless the purpose therefor has been
first specified by the legislature.
Tested by the above rules it is
clear that the board exceeded its pow.
ers. The u%ndisputed facts disclose
that the board included one item of
$171,S00 to meet future contemplated
appropriations of an extraordinary
character, also other items of a SINH
lar nature. If such items are elimin-
ated the fourlmill limit will not inter
fere with the special levy Of one and
one-eighth mills made by chapter las,
Laws 1913, for the maintenance of
the state educational institutions.