Court Opinion

ID: 9616534
Source: CourtListenerOpinion
Date Created: 2023-08-22 04:47:36.226934+00
Date Added: 2024-06-11T18:03:58.756641
License: Public Domain

Zenoff, J.,
concurring:
Taxation is a specific legislative method of providing income with which to carry out governmental functions. State taxation is within the authority of the legislature. The question of the wisdom, justice or expediency of legislation is for the legislative body and not for the courts. If the cause is unpopular, and all taxes are, the avenue of the referendum is available to the people to repeal this school support tax act if they so choose.
*270While we are not immune from public expressions, we cannot be sensitive to it. Ours is purely a legal function, to determine the validity of the statute in the light of constitutional requirements. Of long standing is the firmly established principle that a statute is presumed to be constitutional, and in case of doubt as to its constitutionality the doubt must be resolved in favor of its validity. Caton v. Frank, 56 Nev. 56, 44 P.2d 521; Viale v. Foley, 76 Nev. 149, at 155, 350 P.2d 721 (1960). Indeed, in some states a statute will not be declared void unless its invalidity is, in the judgment of the court, beyond reasonable doubt. Verry v. Trenbeath, 148 N.W.2d 567 (N.D. 1967).
Justice Collins said in Fairbanks v. Pavlikowski, 83 Nev. 80, 423 P.2d 401, “We are required to give a legislative enactment the effect intended if we can determine the intention.” I agreed, expressing the view that the presumption of validity must prevail whenever it is reasonable to do so. Here, the act now before us is distinctive in several major points. Its designated purpose is to make funds available to the schools from the one percent tax, the funds from the 1955 tax go into the general fund for all governmental purposes; the tax is one percent as against two percent called for in the 1955 statute; the one percent money goes back to the county of origin to be used for the support of their schools, and no such provisions appear in the 1955 Sales Tax statute.
If the 1955 sales tax were repealed by the voters, the 1967 act could stand alone. This must be considered as one of the factors used to determine its validity. We only know that the people voted on the amount, two percent, that they would accept as a sales tax. (A proposed increase to three percent was voted down in 1963.) However, we do know that though the amount of the tax levy was considered, it is clear that no specific use for the money was determined. It is reasonable to guess that the 1963 increase would have been approved by the voters if it had been earmarked for school uses, but we do not know and have no right to speculate.
Simply stated, the legislature, in its considered wisdom, enacted the 1967 school tax act and I do not feel that the petitioner has overcome the presumption of its constitutionality.