The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1918-08-24

August "a, 1918. Few and precious
are the words of wisdom And yet,
the majority opinions is ten times
longer than this dissent Such long
opinion looks and reads like mere
bundle of words with little or no uni
ty, conference or logic. =
State, ex rel City Of Fargo vs.. Wetz.
Robinson, j.: (Disseinting.) The
purpose of this suit is to secure the
assessment ana taxation of motor We
hicles in the same manner as other
property. In 1911, The legislature pass
ed an act to, create Highway Com
mission .(Ch. 49,. And an act inn
posing on motor vehicles a specific
license tax in lieu Of all other taxes
(Ch. 1861 BY the first act a High
way Commission is created, with pow
or to construct and improve highways.
BY the second act, in lieu Of all other
taxes, there is levied on motor We
hicles license tax of Sc on the first
twenty horse power, and fifty cents
for each additional horse power. The
secretary Of state is authorized TO
employ agents and to pay all expenses
of collecting the faxl But after maxi
ing such payments, the balance of the
money, If any, is divided into three
parts: One part is appOrtiOned to-
the several counties and the rest Is
put to the credit of the highway COM
mission ito be paid by the state treas
urer' upon vouchers approved by the
secretary of the commission" Under
the statute the money allotted to the
highway commission is virtually
thrown into its lap. 1t Is given the
key to the treasury and the right to
rexpend, as it did from March 1917 to
May Is, 1918: a
For drawings ........... $50. 4SO.0O
For road work ....a.... $3.50. 3352l
For the years 1917 and 1918 the mo.
tor tax is $722,753.00!
Those acts are subject to many
grave and serious objections. Indeed,
they are in direct conflict with sever
al sections of the constitution and
the fundamental principles Of law gov.
erning taxation. Under the constitu-
ton no act may embrace more than
one subject, which, must be expressed
in it's title (Sec. 3D. And yet the
title to Oh. l31 does manifestly en-
brace several subjects: The title is
an act:-(D TO create Highway
Commission; (2) TO fix the slary OF
the, State Engineer; 90 To provide
for disposing of fines and penalties;
"a TO assent to an act OF congress;
90 To provide state aid in the con-
struction and repairs Of roads and
bridges go To amend and repeal half
a dozen sections of the compiled laws.
Such title speaks for itself and
shows beyond question that the act IS
void and hence in law there Is no high
way commission. ,
Now for each year the state tax levy
must not exceed four mills on the dol
lar of the assessed valuation Of all tax
able property, and a sum sufficient
to pay Interest on the state DEBT.
(Sec. 174), But how can that limita-
ton have any force or effect If taxes
may be levied on motor vehicles or on
other property without any assess
ment; and if one kind or class of prop
erty may be subjected to q tax levy
without an assessment, what Is there
to prevent a similar lew on all kinds
or classes of property? If we may
levy on motor vehicles specific tax
of from six to sixty dollars. what is
there to prevent a similar levy on ev-
cry other kind of property? And If
we may levy tax on city property
to make country roads, or to fill the
pockets of a commission, why may
we not levy tax ON country property
to pave city streets; why may we not
levy a tax on one class of people to
benefit or enrich another class?
Furthermore, no tax may be levied
except in pursuance of law, and every
law imposing a tax must state distinct
ly the obejct of the same, to which
only it shall sbe applied. Sec. 175).
Yet the law imposing a motor vehicle
tax, to an amount sufficient to pay
nearly all the necessary expenses Of
the state does not state how 1t shall
be applied. Its application is left
mainly to, the discretion OF the secre-
tary of state and the highway commits
sion. Under the statute the bulk of
the money should 60 to commission
that is left entirely free to expend it