Evening journal., 1922-02-17
State Filing Tax LauU
Declared Valid BY Court


years, and upwards; but such tax TO
be collected in any county shall be
uniform throughout the county. and
such capitation-tax shall be used ex-
clusively in the county in which II Is
collected"
The grounds relied on by the re-
lator may be summarized as follows.
A. II does not appear from the act
that the revenue to be derived from
the filing fees is to be used for a
public purpose
y. That II said filing fee. is not
tax, the Act embraces more than one
subject, one Of which is not express
ed in its title.
c. The filing fee. II tax. Is inn
posed on persons other than citizens
of the age. of twenty-one years and
upwards, TO wit; on residents who
are not citizens. and minors with a
net income OF one thousand dollars
or more.
ID. The fling fee. IL a tax, is not
uniform within the meaning OF said
Section s, Article 3 OF the Constitu-
tion. and OF Section >of Article
Of the Constitution which provides
that all taxes shall be uniform upon
the same class OF subjects within
the territorial limits OF the author
ity levling the tax.
These grounds OF objections will be
considered in the order in which
they are stated.
Paragraph 8 Section Is OF Article
2. provides that the Tax Department
shall pay monthly to the State
Treasurer all sums collected by the
Tax Department from the Personal
Income Tax or the Corporation Tax.
or from filing fees. &C." but II Is
argued that the purpose for which
IL is raised. or for which II Is to be
expended. Is not indicated.
Under the second paragraph OF
Section 35 OF Article 3. it is directed
that "all taxes received under the
operations OF this Act shall be usable
for the same purposes as are the
taxes now received under the prov-
sions OF the aforementioned Income
Tax Law"
We have already said that the nj
ing fee Is a tax and IL is clear from
ne Act that the revenue derived
therefrom. is. like .ther taxes col
lected hereunder. to be used or ex-
panded for public purpose. to wit
for school purposes The Section
last quoted requires that all taxes re-
ceived under the Act shall be used
for the same purposes as taxes re-
ceived undcr tho rn.nmo Tax Law
hen In force. which were schoo
purposes. me rclatOr claims that
this provision is of no effect because
the present Act repealed the former
Act But II will be observed tha.
it was provided by Section IS that
/ the law then In existence should
continue In force until Nov. 1. 1921.
when It shall be repealed; so that
II was in force when the legislature
directed for what purpose the taxes
received under the present act should
be used
But Independent OF said Section
IS, the Act requires that the rev.
enue derived from filing fees shall
! be paid by the Tax Department to
the State Treasurer. This is a suf-
iicient indication that such revenue
must be used for school purposes.
IL could not be used for any other
purpose. The title OF the Act dis
closes that It was passed ito pro-
vide revenue for school purposes"
The REALTORS second objection is
based on the title OF the Act. and
necessarily falls II the filing fee is a
tax, because in that case there Is but
one general subject embraced in
the Act. viz; raising revenue for
school purposes. and that subject is
expressed in It's title.
The realtors third ground Is based
on the constitutional provision that.
the General Assembly shall provide
for levying and collecting a capita-
tlon tax from every male citizen OF
! the State OF the age OF twenty-one
and upwards. His argument is. that
the Constitution having provided
that such a tax shall be collected
from certain class. the legislature
cannot collect a personal tax from
any persons outside that class. such
as residents who are not citizens
and minors having a net Income of
one thousand dollars or moreI
In respect to this contention we
say assuming that said section is
a limitation on the power of the
Legislature, and prevents the coll
Election OF a capitation or personal
tax that Is not to be expended in
the county in which Il is collected
the section does not prevent the
state from collecting such tax
from every citizen OF the age OF
twenty-one years and upwards. In
fact u directs that the Legislature
shall provide for levying ana COL
lecting such tax. But the section
does provide that the tax collected
in any county shall be used exclu-
sively in that county, and we think.
therefore. that the moneys received
by the Tax Department from the
'hling fees" must be expended in
the county in which they are col
lected.
The relator Is a citizen above the
; age OF twenty-one years. and comes
within the class upon whom a capi.
, tation can be imposed.
! The fourth ground on which tn,
relator contends the Act Is uncon,
stitutlonal is based on the exemp
. tions contained in Section o
4 Article /; viz: Women receivin,
Mothers Pensions, inmates OF aims
houses and other charitable institu
y uons, persons receiving outside sup
1 port from Trustees of the Poor an
: persons who. because OF age. infirm
a ity or mental disability. are who'll
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