Dart v. Board of County Commissioners

Constitutional and Statutory Construction — Levy oe Taxes— Board oe County Commissioners. (Syllabus by the court.) 1. The provisious of see. 65 of an act providing a code of laws on education for the public school system of Idaho, etc., 1911 Sess. Laws, p. .183, requiring the board of county commissioners to levy a tax of not less than five mills nor more than ten mills on each dollar of taxable property in the county for school purposes, held, constitutional and mandatory.

APPEAL from the District Court of the Eighth Judicial District for Kootenai County. Hon. John- M. Flynn, Judge. Appeal from an order of the county commissioners whereby the board made a tax levy of 2.45 mills for public school purposes. On appeal to the district court the order was reversed, and judgment for the plaintiff was entered. It is not competent for the legislature to delegate its powers of taxation wholly or in part to either of the other departments of government, or to any individual, private corporation, officer, board or commissioner. (Houghton v. Austin, 47 Cal. 646; Meriwether v. Garrett, 102 U. S. 472, 26 L. ed. 197; James v. U. S. Fidelity etc. Go., 133 Ky. 299, 117 S. W. 406; Hovey v. Wyandotte Go., 56 Kan. 577, 44 Pac. 17; State v. Ashbrooh, 154 Mo. 375, 77 Am. St. 765, 55 S. W. 627, 48 L. R. A. 265; 1 Sutherland, Stat. Const., p. 145; Oswego etc. B. B. Go. v. Todd, 91 Ky. 175,15 S. W. 56, 11 L. R. A. 285.) The principle of home rule is now generally established by constitutional provisions. The legislature may levy taxes only for state purposes, taxes for the use of municipal corporations being left entirely within the control of the municipality. (Hauser v. Miller, 37 Mont. 22, 94 Pac. 197; State v. Ashbrooh, 154 Mo. 375, 77 Am. St. 765, 55 S. W. 627, 48 L. R. A. 265; State v. St. Louis, 216 Mo. 47, 115 S. W. 534; Chicago v. Wolfe, 221 111. 130, 77 N. E. 414; Fat jo v. Pfister, 117 Cal. 83, 48 Pac. 1012.) Our constitution is clear on this point, and it was the intention that local taxation should be left to the local authorities. The legislature has authority to provide for the levy of this tax in the manner which it has done, by the county commissioners between the limits of five and ten mills. (Visalia Savings Banh v. City of Visalia, 153 Cal. 206, 94 Pac. 888.) The legislature must always prescribe the rule under which the taxation is imposed. (Macklin v. Trustees, 88 Ky. 592, 11 S. W. 657; Board of Education v. Board of Trustees, 129 Cal. 599, 62 Pac. 173.) The legislature of the state has all the power of legislation that belongs to or resides in the people, except when restricted by express provisions or necessary implication in the constitution. (State v. Mayor of Bristol, 109 Tenn. 315, 70 S. W. 1031.) Statutes authorizing and directing a board of trustees or county commissioners, or other district officers, to levy a tax of not greater than a certain sum for school districts, have been sustained by every court that has been called to pass upon the same where there was no constitutional provision explicitly prohibiting. (Shepardson v. Gillett, 133 Ind. 125, 31 N. E. 788; Kent v. Town of Kentland, 62 Ind. 291, 30 Am. Rep. 182; Robinson v. Schenck, 102 Ind. 307, 1 N. E. 698.)