Court Opinion

ID: 9868815
Source: CourtListenerOpinion
Date Created: 2023-09-26 18:58:44.155462+00
Date Added: 2024-06-11T07:45:55.698351
License: Public Domain

ON motion for rehearing
The above cases are before us on motions for rehearing filed by the respective relators, Rowan Drilling Company and Magnolia Petroleum Company. In the motions for rehearing relators contend that we were in error in holding Section 9 of Article VIII of our State Constitution is a grant of power to counties, and confers on them the right to levy certain maximum taxes. In this connection it is contended that such constitutional provision merely constitutes a limitation upon the taxing power, and not a grant of power.
An examination of our original opinion will disclose that we there held that, “As worded, this statute leads us to the conclusion that the Legislature has attempted to provide by law for one assessment of property for taxation, based upon one rate and one valuation, with allowance of a graduated monthly discount where taxes áre paid before the last month of the tax year.” This was intended as a positive construction of the statute, and renders it violative of Section 2 of Article VIII of our Constitution, as demonstrated in our original opinion. We still adhere to such construction. This ruling makes our remarks as to Section 9 of Article VIII of our Constitution unnecessary, and same are withdrawn.
The respective motions for rehearing filed herein by Rowan Drilling Company and Magnolia Petroleum Company are overruled.
Opinion delivered November 27, 1935.