Court Opinion

ID: 9811905
Source: CourtListenerOpinion
Date Created: 2023-08-31 22:32:43.404805+00
Date Added: 2024-06-11T15:22:40.256060
License: Public Domain

ClaRK, C. J.,
concurs on the ground:
1. That the authority conferred by the act of 29 January, 1903, to levy a tax upon the land owners of Federal Point Township to build the fence was repealed by the supplementary act.
2. That it cannot be levied upon the tax payers of the whole county, as required by the supplementary and repealing act, because it cannot be sustained as an assessment, there being no land relieved of a burden, and as an act “to impose a tax” is defective in not being laid on personalty as well as realty, because also it was not passed in the mode required by section 14, Art. II of the Constitution, and, besides, is further invalid, because, not being a “necessary county expense,” the tax was not voted by the people. Const., Art. VII, sec. 7.
3. It cannot be levied under The Code, sec. 2824, for that authorizes an assessment upon realty in any territory adopting a stock law. This is an anti-stock law, and, besides, has not been adopted by any territory.