Bonners Ferry herald. [volume] (Bonners Ferry, Idaho) 1904-current, 1914-11-27
LAW
NULL and VOID
Judge Davis, Third Judicial District,
Renders Decision Against State
Auto Tax Law
BEEN BEFORE SUPREME COURT
New Law Will Probably Be Passed BY
Legislature

enacted by the legislature two years
ago is unconstitutional and there
fore null and void, according to
the decision of Judge Carl A. Davis
OF the Third Judicial District, who
recently ordered Harry S. Kessler,
who had submitted to arrest for
the purpose of testing the law, to
be discharged
This is the second time the con-
stitutionality of this law has been
passed upon by Judge Davis. In
the first decision made little over
year ago, he held the law to be
constitutional. Appeal was taken
from his decision in that case, but
his decision was affirmed by the
supreme court, which, however,
held that the issue raised in the
present case was not properly be-
fore the court. On this decision |
the supreme court divided, Justice
Ailshie dissenting from the major
ity decision which was written by
Judge Bulge of the Fifth judicial
district, who had been called in to
sit with the other justices.
|
In the case now decided the
question was raised squarely upon
the constitutional question that the
license levied is a tax and not Ii
cense merely for police regulation,
and that as a tax it violates the
provision of the constitution which
declares that all taxes shall be lev
led upon the value of the property
and levies it, instead, upon the
horsepower, the license varying &C
cording to the horsepower of the
machine. Judge Davis holds that
the law is defective in this respect
and that it violates sections and 3
of article 7 of the state constitution.
Both cases to test the validity of
the law were brought by Harry S.
Kessler, of Boise, as attorney for
the Kuna Independent Highway
district. In the present case, in
order to bring the issue before the
court that the supreme court had
held was not before it in the form
err case, Kessler mounted his motor
cycle and rode through the streets
of Boise, after giving notice of his
intention so to do. A police officer
arrested him on the ground that
he was riding his machine without
the license required by the auto
mobile license law. He was found
guilty, but applied to the district
court for a writ of habeas corpus,
alleging that the license law is I'M
constitutional and therefore null
and void Judge Davis sustained
this contention and ordered Kessler
discharged.
The licenses derived from the
automobile tax were placed in a
fund for the use of the state high
way commission. A portion of the
licenses collected from any county,
however, could be demanded back
by such county for the purpose of
paying interest on bonds issued for
the purpose of building roads in
such county, and a number of the
counties of the state had issued
such bonds for the express purpose
of getting back this 70 per cent of
the license money. State bonds
were also issued for 5000, 900, the
interest on which was to be paid
from this fund. If the decision of
Judge Davis is sustained upon APP
peal to the supreme court, these
expenditures will have to be met
by direct levy. The full tax value
of all automobiles, however, will
be assessed and added to the total
tax value of other property in the
state, and it is contended by many
that this increased value will bring