Court Opinion

ID: 9626073
Source: CourtListenerOpinion
Date Created: 2023-08-22 08:01:26.575121+00
Date Added: 2024-06-11T14:57:21.642492
License: Public Domain

MR. JUSTICE JOHN C. HARRISON,
dissenting:
I dissent.
Judicial decisions have two uses — first, to absolutely determine the case decided; and secondly, to indicate to the public how other similar cases will be decided when they arise. I think our decisions on constitutional questions, when fully settled, should control not only the particular cases decided, but the general policy of the law of this state, subject only to amendment of our constitution, as is provided therein.
But I feel State ex rel. Sparling v. Hitsman, supra, is erroneous. This court has in the past overruled its decisions, and *423I think we should overrule the decision of State ex rel. Sparling v. Hitsman as to its effect on penalty and interest not being a part of the tax once a taxpayer becomes delinquent.