Imperial Valley press., 1914-02-26
AUTO LICENSE TAX
UPHELD BY COURT

San Francisco, Feb. 26.-Owners of
automobiles in California-more
han 10000 of them-win have
70 pay to the state horse power
tax on their cars, ranging from So
to $50, and drivers of machines for
hire will have to pay license fee OF
50. They will have to start in right
awav. too. for the law to that effect,
enacted by the last Legislature and
effective after January l of this year
will be enforced forthwith, the su-
creme court of the state having de-
cided that the law is constitutional
in all particulars.
Test cases were brought by the au
tomobile men of the state, in the be-
lief and hope that they could tear
holes in the new law. They attacked
it on a number of different grounds
On each, however, the supreme court
ruled that the law was soundly con-
structed.
The automobile men contended the
law was unconstitutional because It
imposed a tax on the inhabitants and
properties of the counties for county
purposes. The attorney general re
piled that it was a police measure, and
further, that the road taxes provided
for under the act we're authorized by
the constitution.
Judge Henry Melvin, who wrote the
decision bearing on this point, says
that the act is in a sense a police
measure.
But he adds:
"Repair of the public highways is
not a police measure, yet it is evident
that the bill was passed for the prin-
cipal purpose of raising revenue for
use in the upkeep of such highways" "
He calls attention to the fact that one
half of the funds to be derived from
the tax shall be paid into the public
road funds. The court, he says, is
not concerned with what use is to be
made by the state with the revenue
derived by the tax, and the rest of the
act would be valid, even If that clause
relating to the distribution of the
funds were void"
The act is not local or special in its
nature because a greater portion of
the funds is to be expended outside
the cities. says the decision. Judge
Melvin adds: The state is charging
FOR the privilege of using the roads
FOR these highly destructive vehicles
at rate of speed not attainable by
those propelled by animal power. The
privilege is open alike to the rural
and urban owner of an automobile. >
As to the justice of graduating the
tax according to the horse power of
The machines the decision reads:
an the statute we are endeavoring
to construe there is an attempt to ap-
portion the charge with some refer.
ance to the destruction or wearing
power of each motor vehicle. While
we cannot say that the relative horse
power of vehicles is the most scien-
tific basis of measuring their potency
of injury to the roads, we cannot say
that it is not without justification" "
High powered cars, the court rea-
sons, are usually heavier than lighter
powered cars, and therefore do mora
harm, and ought to pay larger tax.
The law does not violate the educ
process" clause of the constitution
says the court, by giving the depart
ment of engineering the authority to
take the horse powers of the machines
to be taxed. There is always redress
with the courts for injury, the deci-
sion points out.
The act provides that dealers shall
pay fee of $50 if they are operating
not more than five automobiles, and
SO each for those above that num-
her. This, says the supreme court, is
not illegal discrimination, as the deal
ers' cars are maintained largely for
demonstration purposes, not for the
ordinary uses. The legislature, says
the decision, having plenary power
may designate or exempt any class.
The exemption from the tax for
three months of non-residents' auto
mobiles is upheld on the ground that
they are supposed to have been taxed
in their home states, and their use
Of the roads is supposedly only tenn
porary
The decision regarding the chauf-
feur's tax, written by Justice Hen
shaw, declares that inasmuch as the