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eBook details

• Title: Hale v. County Treasurer of Mineral Co.
• Author : Supreme Court of Montana
• Release Date : January 17, 1928
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 68 KB

Description

Taxation ? License Tax on Livestock Brought into State for Grazing Purposes ? Invalidity of Statute ? Constitution ? Classification of Subjects ? Arbitrary Discrimination Between Subjects of Same Class. Statutes ? Rules for Determining Constitutionality. 1. In passing upon the constitutionality of a statute courts must indulge every presumption in favor of its validity, the question being not whether it is possible to condemn but whether it is possible to uphold the Act; they will not declare it invalid unless its unconstitutionality is shown beyond a reasonable doubt, and if two constructions are possible, one of which will result in its constitutionality and the other in its invalidity, they will adopt the former. Taxation ? Taxes Levied Against Person, not Property. 2. All taxes are levied against the person, not against the property. Same ? License Taxes ? Constitution ? Classification of Subjects ? Arbitrary Discrimination Between Subjects of Same Class not Permissible. 3. Though the provision of section 11, Article XII, of the Constitution, requiring uniformity in taxation, does not apply to the license system of taxation and the state is not required to tax all occupations equally or uniformly, but may tax certain classes and leave others untaxed, such taxes must be uniform upon the same class of subjects, and in imposing them it may not resort to unreasonable or arbitrary discrimination. Same ? Classification of Subjects for License Taxes ? When Tax Uniform. 4. A proper classification of subjects for the purpose of imposing license taxes implies that there exist real differences as between the subjects constituting the different classes and excludes the idea of arbitrary selection, and a license tax is uniform when it is equal upon all persons belonging to the described class upon which it is imposed. - Page 99 Same ? Statute Imposing License Tax upon Livestock Brought into State for Grazing Purposes, Held Invalid as Arbitrary. 5. Held, under the above rules, that Chapter 101, Laws of 1927, by which a license tax is imposed on all livestock coming into the state after March 1, "to graze for any length of time whatsoever," thus excluding livestock brought in for any other purpose, as, for instance, for the purpose of being fed in pens, is so arbitrary and unreasonable in its classification as to render it void.

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