The Indianapolis times. [volume] (Indianapolis [Ind.]) 1922-1965, 1931-12-01

The city's suit was directed
not only at the question of
the constitutionality of the
provisions of the budget law,
but asked that the county aud
itor and the county treasurer
be restrained from carrying
out the tax boards order
cutting the 1892 civil city levy
from $1.08 to $1.06.
Involves Free Government
This case is rot important be-
cause it involves a possible reduc-
ton of 2 cents in the tax rate for
1882, or the question of whether
the city council was right or the
state tax board was right in eSti-
mating the city's financial needs
for the coming year, it is important
because it involves principles of
constitutional law and principles of
free government which form our
political rock of ages, and from
which courts should not permit even
one fragment to be blasted" Judge
Kern declared, following issuance
of the ruling.
"The city council of Indianapolis,
the elected representatives of its
citizens, fixed the city tax rate at
$1.08. In doing so, they determined
that it was for the best interests
of this city and its inhabitants that
the mayor should have a con-
tingency fund of $25, 200 with which
to continue the protection of the
city'S rights in the gas company, to
obtain relief on behalf of the city
from the rates now being paid to
the Indianapolis Power and Light
Company and the Indianapolis
Water Company, and to combat
possible epidemicS, such as the re-
cent epidemic of meningitis.
They determined it to be for the
best interests of the citizens of In
dianapohS to maintain the present
Gamewell organization in connec-
ton with the city fire department,
to maintain the park system of In
dianapoliS, and to continue the en-
ployment of those laborers which
they felt necessary.
Ordered Budget Cut
Upon appeal by ten taxpayers,
the state board of tax commission
ers, appointed by the Governor, and
not elected by or representative of
the citizens, fixed the city rate at
$106, and ordered that the mayors
contingency fund and the appropri-
alton for salaries in the Gamewell
department should be cut, and that
100000 should be cut from the park
fund budget, resulting in a loss of
employment to $50 laborers.
In reducing the city tax levy, by
this eXpedient of direct control Of
specific expenditures, this adminis-
trative board, appointed by the
Governor, has, in effect, amended
the budget and appropriation ordi-
nances adopted by the legislative
branch of the city government,
elected by the people of Indianap-
oils, and has sought to control mat
tiers Of purely local interest, relating
solely to the private corporate ac-
tivities of the city, such as the
items which have just mentioned,
Menace to Liberty
IF the state board of tax COM
missioners has power to reduce the
mayors contingency fund in part,
and the park fund budget in part,
it would have the power to prevent
such expenditures entirely, and the
private municipal activities of this
city ultimately would be controlled
and directed by a state board ap-
pointed by the Governor.
"One Of the strongest bulwarks Of
liberty is home rule and local self
government, based upon the princi-
pie that the citizens of a munich
pality have the right to govern
themselves and direct their own
activities in regard to those mat
tiers affecting only the inhabitants
Of that community, and not affect
ing the state as a whole, and this
principle long has been recognized
as one of the fundamental parts Of
constitutional law in this state.
I'm my opinion, the order of the
state board of tax commissioners,
as applied to the facts in this case,
clearly contravenes this principle,
and is unconstitutional and there
fore void.
81 also am Of the opinion that
the voting Of money and the levying
of taxes is a legislative power, to
be exercised only by the elected
representatives of the people, and
this can not be done, directly or in
directly, as was attempted in this
case, by a virtual amendment Of
city appropriation ordinance by any
state administrative and appoint
i've board to which the Legislature
can not delegate such power"