The Fargo forum and daily republican. [volume] (Fargo, N.D.) 1894-1957, 1918-06-18
Supreme COWrt
Decisions

State Of North Dakota, ex rel, City
of Fargo, a. municipal corpora
ton, Plaintiff. "
John Wetz as Assessor OF the city
of Fargo, a municipal corporation
in The State Of North Dakota.
George e. Wallace, H. H. Steele
and Frank E. Packard as the State
Tax Commissioner of North Da-
kota and as members Of such State
Tax Commission, Defendants.
SYLLABUS. L. Chapter 1876 OF
the Session Laws Of 1917 construed
and held to provide for the -collec-
ton of a license TAX or fee in lieu
of other taxes. upon motor vehicles.
2. Where, at the same session Of
the legislature, two bills are passed,
one providing for the classification
Of property generally for the pur-
poses of taxation and the other deal
ing particularly with a, single spe-
cies of property which 10 embraced
in the general schedules Of the class
ification act, the conflict in the two
bills must be resolved in favor of
that which deals particularly with
the specific property. ss~@s1.-
8. Where two bills are. approved
by the Governor in the inverse order
of their passage, conflicting provi-
sions therein contained cannot be re-
solved in favor Of that which was
passed last on the theory Of re-
peal by implication.
4. Sessions ITS andI 179 OF the
Constitution as amended in 1914
which provide that taxes shall be
uniform upon the same class Of prop
erty, including franchises within the
territorial limits of the authority
levying the tax" and for the assess
ment Of certain public utility prop
erty by the State Board Of EqualiZa-
ton and other taxable property "
- in the county, city, township,
village or district" do not REQUIRE
the taxation OF all property on an
ad valorem basis and are not violated
by law which provides for the pay
ment Of d license fee in lieu OF gem
eral and local taxes.
5. Section 1T6 Of the Constitution,
as amended in 1914 which provides
that the Legislative assembly shall,
by general law, exempt from taxation
personal property to any
amount not exceeding in value 5000
for each individual liable to taxa
tion," is not violated by an enactment
according to which the owners of
given class Of personal property Will
be compelled to contribute to the
cost Of maintaining certain govern
mental functions an amount which
will approximately equal a fair
property tax if levied upon an ad
valorem basis.
6. Under Section 100 OF the Consti-
tuition the legislature is given plen-
airy control over the taxing power Of
municipalities and Section 179 OF the
Constitution, as amended in 1914, does
not give, local taxing districts the
constitutional right to retain upon
their tax lists all OF the property
within such districts.
Z, Section 174 of the Constitution,
under which the legislative assembly
lis directed to provide for the raising
of revenue TO defray the expenses OF
the state not to exceed In any year
four mills on the dollar on the as
sessed valuation OF the taxable prop
erty in the state is q, limitation upon
the power Of the legislature to pro-
vide state revenues by the taxation
OF property upon an ad valorem ba-
sis. 1t has no application to rev.
enues from other sources and accord
ing to- some other method.
g.. Following State e1 rel Rjush v.
Bulge, ia m. %. 532, and State ex
rel Miller " Taylor, n n. y. N, It'll
is held that Section of the motor
vehicle license act, in comforting up
on the secretary Of state unlimited |
power to employ agents and incur
expense, Is unconstitutional as i'm
volving an attempted delegation OF |
legislative power.
3. Where d portion Of a law lis uIl-
constitutional, the remainder viii
stand where the court can reasonably |
say that the legislature would have
passed the act with the Invalid por-
ton stricken therefrom
Original application for q writ Of
Writ denied.
Opinion Of the Court by Birdzell u /
Robinson, u, dissenting
William LANCER, Attorney General,
b. B. Cox, Assistant Attorney Gener
all and r II. Packard, Attorneys for
and respondents.
Spaiding 81 Shure, Fargo, a4tor /
neya DOR plaintiff