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Show " THE SCHOOL TAX CASES. They Came Up Befort fo Supreme Court this Horclnj. JL'IKiK SUTIILKl.tXM OI'I.NS The I'aio fjr Ilia Appellanla. ! .ttgomtcn 1 ollon. IntlioHupretua Court of tlio Tcrtl lory Ihla morning;, what nre generally known m tlio achool Ut cue were called oil for argument by rounatl The ap-lhntlliithoiiecMuro It (I. Itiyboult at rd, and In tho other IllwurJ Aahton etui ; the reajionilciita lielng It. U. Hardy, Ux collector, an I the ll).ird of IMucatloti ofHilt Lake City. Judge Anilrrwli did not take any 1-o.rl in thwe rocredlcga. Mteira, Hutherland mil Jujil rcpre-nntnl rcpre-nntnl tho allht, whllo Altor-ncya Altor-ncya Htepheiie and Hchncler nrocon ducting, the caio on behalf of the tbsiundcuta. After tome conrmathit Uturenthu Court and counael, It win drcl Jul that the two crtaea ahould be arguil hi. Ketlar. Julge JuJd then auggeatinl that, the milter being of conaldi rable lmorttDce, four hour ahoulJ be nl lowed either aide for arguuienL Tlila liroimlllvii lauwd tliejujgoa to look eryerlou, and Chief Junlca me, afltrcjuaultatlon with hlaaejclaliiion the licnch, announced that the Cotut could not accede to thu reueat. J'.ventually three houra on either aide wa cooceded, and Jude Jild I atld ho would yield the argument on the appellant' part tn Judge Huthrrlin I, who would therefore occupy the whole of tbe time allowed. Judge Hutherland aatd, In the outlet, that theee iwaee had been a pealed on autatanlUlly the aame ground of error, thoaocotid laae ItttclvlUit aome additional addi-tional lolnte. howeTar, whkli would li dlacuaaed In the nipnl. Tliecom-t Tliecom-t lalnta were llled to rteiraln the culluu-lion culluu-lion of n tax aa wholly Told for hating been atecurd Iu dlaregard of thu fun. damental rtquUlto of all taxation, vlr , that It bo apportioned by a uniform rule. The departure from that rule waa flagrant. The Ux la cliltnod by the defendant lloarl of Ldutatlou, continued Judge Hutherland, for the Mipo'tof tchoola In tho new achool diatrlct, comprlalng the whole city, fur the current year. The ai hoola of that itlatrltt are now n matter of goneral concern or the whole illy; thoexa-iiM lanunntnon charge on the w hole dta-Irlit. dta-Irlit. The Ux In queellon la being enforced to dbcharge that burden. It ahould I levied by a unlfirm rule on all the taxable pruity In It, and Iu term the whole city la by the new net made It taxing diatrlct. Hut bythla Ux levy the whole city la not taxed; About one fifth of tbe ajneaaed i rvitrty In the city la not taxed at ail. Tlio othut fuur-rlfth la taxed but not by any onlfonu rule; tbe rule varlea from one-eighth or one-percent to one and a, quarter per cent of the valuation. Tho taxable property of the city, by the dlacrlmluatlona made In ralalug the tax to dlwhargu Ihla common burden, fall Into aeren Knup; au that peraone eoverally owning taxable uvi-erly uvi-erly of tlie value of fluuO, and to aeparated In the city aa hi reaenl thcee groU, would lo charged In reatiertof theee tnxee a follovie: One living In the old a hool dlatrtcta. n or 1 H, SiM ini; one In Die old I Illi dbtrlii, ll.M; one In the old Srd, 41li, 5th, flth, Bill, l.'Ih, llth. iijtli or. lat diatrlct, $i'oU:oneln the old 71b, Dili or lutli dlaliht, M w, olio In thu old tlud, Irili or lOUi dUtrlct, I7.oU, one In the old I it orlllh diatrlct, JfiUd,onolu the old IMh diatrlct, IIJ.5U. The conbrullon of the allanta waa, rlrd, that It la a cardinal tniiililto o all Uiallou that It U by a uiillorm rule. Whenenr a tax levy la made In dl. regard id that re.Ulalte, It la uuuiu atltiittoual and void. II I believed, aald ouuuael.that there ti no vouflntot authority on tlila pro-lamlllon. pro-lamlllon. Cooley Iu hla CoiutUu. tonal l.lmltatlout, at ge Old, rvl-lly rvl-lly dttlaree thn law na unlvenally held. "It lavfthe veryeaaencebflax-all veryeaaencebflax-all in that It I e levied with emiallly and uniformity; audio thlt inj, that there ahould I tome t)at in of apjiort lloument. Whvrvthe lAirdellla tvul uton tbero rhoull bo eoinucoimnon cvdtrlbutloii to diai haice II." Having tllwl iiuuieroiia authorltlee, JulMuthcrllld lailulwlout that Iu many if thoHtate C'onalltiitlona tluru laadlroitrcjulremenl that taxta be liupoend by n uniform rule, lut aiuh I ruvlalona urn trentid aa Iu nlllriitiuce of the cuiuiiioii 1 IW, All Couatltutlone forbid the taking of private prort) fur publio liae excel upon Juit (Mm. iiiutloii, mid rom! theoumr from ileimvallou eaci.it by due tructre of law. Ilunjual taxntlou la every. wbero trcnUvl nl tincoiiatitutloual Tlio totirttH nth amemlinent anforiea tlieaatnoeijuallly, luHanbi ClAtnva. Hniilli I'ac U.K. Co., (18 J'nl. Hep. .19S.) Judge Field talJi "lly Kjual totecjlou la meant tijual M-cuilly to evutyviieliihlairlvaiarlghU, In Ida rlth ID life, to llUrly, to roj ily, to thu lurwlt ul haiplnvaa, It luillta not null that the meant whlih tho li a aifurd for tuch tecurlty thall lie njuully tuK-aaJl Iu In him, but Hint no m,o thall Irfitiiljtil to any guater I urdeii or charge than aui h aa ure Ini-lioatnl Ini-lioatnl main all othira utuhr like clr. luuiatnim-a. UiimuI lax atlou, ao fur Haitian be jrt voided, It, Ihenforv, with other unuualburdeua, IJohlblleil by tho ruiuiidmtnt. Then iindotillodlnrv,nudftlaja will U; l.loicor h-jalueiunlltlia in the operation opera-tion nf nil irincral hglalatlon arialng fnim the ulirereut cnndltlona of ja.r tout, from their munna, btialiuva, or ultlon Iu life, egalnal which no Ion-algbt Ion-algbt tan guard. Hut this la a tcry dliliruntthlug, lioth In ure and fleet, from a cm-fully dovliod kIm mo to produce audi Inequality; or n at heme, If not to devlird, nwca. aarlly iroduclui; that leiult. Aim-InluKiualllyinry Aim-InluKiualllyinry notboatbilnabie, but grtManddvilgiii'd iliparuitn from It t. Ill ilea mairlly bring ligUlAtlou au-lliurlilug au-lliurlilug It within the inhibition The muendment la uhuod agalmtthe lrieinilloii of InJuillce and tlieex-rrM'nifiitbltraryiuuertolbat tlieex-rrM'nifiitbltraryiuuertolbat mJ." Couiiatd iDiuuieudud Ihooi Inlonnf Ihla,! ouitltithe Tinltory v Diulrla n aound, nudaa reviling tlila cue In all lla wmla ihoCourt Midi 'alia Itrrltorial LrEUununiKlugaungiiir) imiloji-l ly Conreaa o all In Iho government of the Territory, aud ti that tad authorised Jo exealaJ the nwor delegated by the Urganlo Act, over rightful auljedaof letblalloii can txcnt'ettti other Jlecaiiw Hie limit I ond which the twi r deleuatcd to any tubjirt miy not go i not ex n ly denued, Itiloea not follow lint Ihero la none, nnd that thi power la rubl Irary. fu wmllulng tho language lan-guage conveying rmthurlty to tlio legialattire, the 4curl will not a tume that Cocgtea luleu led to au Ihorlii II egrnt to umcti n leirtlm of Iho h)iJo ly tinjutt, 111-MpiltMih 111-MpiltMih an I uiii-ul ti, nud tu dlaregaril the fllli.laine lllll rlnclphw Uou which all Jmt taxation muat ttnn I Although Iho dl'crrllon ifthi, legltUlure may not I ex reMly llmlli-d natonllauljicta, II a ly Implication and I y le umii " lnniHther itt of the oliilou the CiHiit aaldi "A law pmvi iing that the revel ue tiertenary for guru ml ur-ioea ur-ioea ahould all l raltiit from tho real re-al lent mil roperty In one nrt of the illy, or that Iho rain of taxation fjr null latrine rhoulj bo higher mi ?cr-eona ?cr-eona au 1 1 ro rty tltuati-l, wotil 1 1 Void, heC-IUM, the burden Wuiil the iln-iial, iln-iial, on I iu all irobabllliy ufpiiv It la a necewary i-onctualoti from tho prim I Ira of coiiilltutlonol law, next uigi'dcoiiuaeli that when the government govern-ment or any muulclial eitnuy if It netdt money for a giueral purp" which muat bo rtlawl ly udinforcni luxation, it muil bo ovenlya,irlloned upon all thu laxablo property of that IMllllcal dlvldou for whoao gtueral in eila II. e money la Iu be mlaed. IfthelcglaUtuto inly In Iu vliloua diM-retl in levy tho tiim wanted on a pvit only nf Hie proirly wide li tli'juld mntrlhutc, it tan demand It with no ilmlttulu tyrannical (xvthna, lively roierly holder woul I I at the mercy of rapacloue iwir. The leglalature may ajy how much that) be raixal liy taxation tin ro.erty Tor a public ob-Ject. ob-Ject. Win n It haa to enacted, a liw luram-xint hi the authority of thn liglaUturtidlrertalhal IhoUxahall let leMeil by a iiuirnnii rule Whenever the neceairy ellVrl Ufa law la tn make one i.irtofa illUcl dlvlalou, or publio pub-lio rorMtton, by unuual taxation, pay more than IU Juat pmiairtlou uf n jaibllo charge, rlvalo properly UUktn tor a jaibllo uo without Juat comnuaa-Hun. comnuaa-Hun. The further i-oiitentlon of a pellanU waa that wnen tho c.mi lalnt la that a Ihw vloUtittlieiiutraulaorilieCoii. atltutlou reaivctlng life, IIUMy or propirty, the tuflirer may apal to the count for conatltutlonal protection. And all queelioii neceaury to be dealt with latitat end are Judicial; they nto within the domain and competency of the (military. "riiehvl!laturc,"aay the tuprtine court of Maine, "hare no power to determine de-termine Dually Uioii the extent uf their authority ovir pilvalo rlghla. t'h la It a power In Ita nature cwvtilially Judicial. rbeiruc. lion whether a aUtute In a particular IniMucaeXKedt the Juat limit of the Cunalltiillon muat be detinulueil by the Judlilary. In no other way can the rlghu ot the cltlien tie protected when they are Invaledhy leglalatlve nita which go Icyond tlio IlinlUtloni liiipo-l by thu Cnuatltuthui " The Hun me Court ol aw Iiaoip. Iilrelai-iuklly inipliallc. riioouln. Ion of the leglalaluie la not final e a whencUlma, lognli nble In thlt oourl, Uen I uun tbe qtioatloii whether or not nu act of that body I or la not In coulllct Willi Ilia Cortblltutlou." The autliorltyof the United Hlatea andthaexiiialtlonor it In an oiliilon d the lAleilr. JtietlceiMlllor In it tilted HUtea Va. U-e U3 IT. H , SIS, li'l. Iioan Attn, vt ropeka, SO Wall, CM, Territory va. Danlela, S Jjawyer'a II. 4 1 1, were alo quuted. lly there tultt added counael for the aprllanU, tuch, a coni lalnt la mule that Uxta for the gemral iriioiM of tha ach jol diatrlct are being levied on a perl, whllo another rt It not called onto cnuirlbiiteat all; aud It aitaara by tlila caninlalnt that the taxatliu of thurtoriheKliooldlalrUt whkli la laxeil la taxrl by varying rate, eona eo-na tolirnduie thu gro-at lmiuallty and Injualhv. Uo hire aUled how tlila Ux 1 aancaaed, and for what ur ioMltlaavughttobeoolhcUd Now, we call attention to the tUtuti a whit li aioauppoeedto glvo uuthorlly for It, and our roiualtion on them It lliat lliey do in t J uatlfy Hie colleitlon of tho taxi Iu iuetlon. A general law relating to diatrlct achoola waa auid I y the lit! territorial leglalature, which waa a roved and hade effect March IS, 16W. It repealnl tho act of 1SV) and the amendment by which all the dlatrlit achoola uf the Territory had thenUfore been ngu-lati-d. Ihe tihool dlatrlcU had been created by Hie nuutdy uourU of the roveral uiuullra, and they are ttlll to iri-alnl riila new who'd liw did not allect the coutlliueit exUteuce ef Ihe achool dlatrkla, Ihry were leftlnUit, exci 1 1 aa we thall ren ntly mculluii. Itut theUxeafor their aunairt, unJir the new law, an to te utuiud by the I ouiityiuurt on i ttlnialct of tlieivunly auporliitendent, anl not, aaNfore, by the dlalrht truatiia or thu diatrlct aotera. Under thu rcpeulud law, Hie Ul.trlct Irutlrea ha.1 uer tnnrvler a tax of one fourth of one r lint; an I n ilal metlllig of Ul.lt lit Vetera, not exceeding two r unt, whin a fun I wauetvNtrybrovidoaMhoo. Iioute ur to furnlili oue. The new law doe not purpott toritulrethe county uirlnti,dent lo inako Iho Itrat re-lluuto re-lluuto until neat January, ami that U made the boala of Uxatlon for the eiiirl of tchoola the en.u. lui: )tar. Tin re waa nu riuwu wliy the Uxta votwl in December, Isbu, tor auili diatrlct elioull not tw collirted aud aplled to the airiie fur which Ihey wiru vulnl. fee. IU of Ihe now urt aa ol.l louily Intended toavulliOMiUxetforlhiturae. It Uaa folio Ha. -Nothing Iu thlt art thall lcun-trued lcun-trued aa luletided to alte, liupilr or Invalldato any levy of taxra, or aaet. mint thirrfor, nhlcli haa been, or I now bring tiiaJr, In an) tcliool diatrlct or county In Hid Territory, and all audi a.eanienU ahall I, comtlelid, and the laie levleil ahall IwcolUitld III the manner rovl led by Uw," riiedlalilclt nmuliied without any tenlloriai ihauge I'ho tgeniha for tin Ir collection allll remalnul, but the aUtulea which aulhorliid thtaetaxet hail been releil. No authority for thrlrcolhctluii It contained Iu tho new in t i xii 1 1 tula witlou which la appro-irlntennd appro-irlntennd amle biiainlliiuuthe Jio-iccdlng. Jio-iccdlng. Hut lor that tictlou (Iiini Una iwild not bo collet ll; for the re-a re-a I of u Ux Uw, while the Ux pro. Mi-lliigt aie Iu rcLriw, and l.fore the taxit an, lollnicJ, ),,(,, fllJ l0 the rocw-llng at the joint nached Wlietl the relal taki ill.xil, '"''Mli'Kl Uneilclally applicable; It nuthorlna thu illrctlou of a tax wllhln Ihe Mine dlalrkl that voteii It. Tho fund laaul Jei t to the management of His wine i lilcera, and la lo I apt lliil fortholwolltnelllof the tame per. wna, aa though no iliange Iu the law had been made. It iuuut have Uioj anniuappllonlbn lollm achool diatrlct comptlilng thn wliclo of Htlt I,ak f Ity, One chatter In thai new nhonl law rovl le fur rh t dialrkt li cltlee of the tint nnd tecond ( !, and contains nguuttlona Ihroughout for their Koveriuncct. II Irglalalitout of exltteuie all t hoot diatrlct In Midi i Itle whl h had been cteltnd by tin ( minfy Court, nnd In their place nu ii on iiiahlit if etch of inch rltk rimalt wattnnitedlhtt the old ill Irlct. Bli.iill c.'A-e onlli" ".Olli day if Jum, I8DJ Hoi II. taja. "All rlth of tlieflratandtrconl llama thall be guviiiied by the tro. vl.eniofthhaitlrln(rl VV.) lacli city aid Jcit lo tho provlalonaof tlila arllclo, mil all territory whhh ahall litrinflirl added thirelo, rhail uun-ttlUiloiiod.trlit, uun-ttlUiloiiod.trlit, and diatrlct H.ho.,1. Hit n In thall Imfrru to all real lint of aald diatrlct Utweeti the ageaoftlx and elj.htitn lean. All dlatrlit Mlioola Iu add dlatrlit ahall lie under the direction and loutrol of thu lloanl li j.uucanoii" .1' Hl.iiprnvlleil In ecctloti sn thau "I-or all nirivct nf Ijiallou tho whole i Ityahall Inon aihnolillilrlit." rim lluiduf l.lucitlon waa made a oriatioii, to hoi I title to all tin-I tin-I niarly if the diatrlct, to have con Irol of llm achroli loot ler Ihe taira for jhilr muliitenai i , lo inaje nliil-houa.t. nliil-houa.t. the taxes tiplrru! i,y Iho Inard arc to bu uiataieit by the city avtaaor, cnilictid by Ita rolleibr, and pal I Into the clt tiea.ury The city dlatrli t tchoola no an indepiti I, ut In. elltiltloti lUtllirl,eraiktaoda'CU)iir In origin, pulullou, ant iwil and man- gemilit. Their mpiairt iviui rr m au eiillrel) dlirereutmodeoftaialloii, Ihgauiiul l Hied by the lloaid of I. lucatlou on their own inlimat" nf what la needej, aaiae. aud cnlleitul lii tho city In-ateadorthe In-ateadorthe count) loll, an I kiit In the city trrwutj iinlllcxwuded. They were Iiitculed to be largo dldrlcta. They aucceetled lo all thn "mhool iro rly"iif Hivol I dlalrlita.an I went made liable fur all their "Jehu ant obllgetloiie." In Halt !ake City Hiiro w ere tn only-one t hooldldrlcU whlih were I. glatitcd rut nf Ulug, and In their I lace une uew dldrlct waa cnat. ed. (he taxea nuw In iiue.tbn are Ihoao Voteil In ullltleen nf three lilt-tllitalu lilt-tllitalu Dmtiiber, lbi, for varloua lurpoae conini'teil with the local aoheoh; In the other to dMllcla no lain were onlirul. Thoreptnl of thn id I ii hool law had Ihe miiio tirt on the authority lo collect three tain ru ou all othir achool tun. rintillVU, aa we liavecoiiclualvelyihown, waa to lutaneiidbitheaiithority to ) moved In their avvameiit and c-illecUon. at Iho lut reached at tho time the rv. l bwkentit.uuleaathe repMllngact thowa a contrary lutetitlou whlcli It ciiialllutioiitl, The old dlatrlcU voting Ihiao eevrral au I varylug tiof Uxca hating been auollihed, tiny could not tj raved Iu Ihem Tho validity of auy IcglilatHe direction to ttlll colleit tluetaict would deud on the tub-illlutwlbblectorculleitlugtheiii. tub-illlutwlbblectorculleitlugtheiii. They rvuld not be rniulred to bu collided for thn iurpouorrtabllalilngrilur!-torlal iurpouorrtabllalilngrilur!-torlal refirrueil Khool Iu thu ell). The direction to collect them woul I nerve-aarlly nerve-aarlly l original and atllrmatlve leglautlon to rovldo for that new ob-Ject, ob-Ject, whatever It waa. If It wire to malnUlu tilioolt In aurcrarej, or for a largtrpoi illation, extending Iho beneflU to othgrt riot Kjiully taxed for It, aud the lucrraie woru not to tmill at to be condoned by abdication ot the maxim d tnlAtmu, tto , tacii Uxyer could otjeit that aato that new otjrct the IniTiauitabp imiailly aud un. fortuity of Utatiou hi i been departed from. r The pooilo In oeery area where thcao late aielevliil could complain, and their comi lalnt baa the ring of a true grievance, that A large and oj ulrut clara woult thare tho benefit uf the Uxra without laying any. The tax-layer tax-layer in the old I IiicciiUi diatrlct who vol) ono and ouc-quam r ir cent m iy com lain that the money la ordered into in-to tlietreatury of, a new corjajratlon tweulymne Huea aa large, and no tax. latyrroutoflU own bouudtrlea con-Irliliti-a by any ilinllar aote. They votett that lare and illmral rato lo be ld unlforiuly by theniHlvra, tn be exmled fi r (heir tola Itnellt. Tliey knew that If He fund produced thould be larger Hun their Immediate nicdt, It would tervn to niw e future uxea lighter. Hut when that ilbtll t came lo li bleuded with twenty u'hrra, all uf which that are taxed are laiiti at a lower rate, and In the futurethey mmt li opially Uxed to tupply the aggregate aggre-gate wanta of all, that conwlatlon la Ukiuaway. Theaarae com lalnt In torue degti la goal aa to eery otlur clau, l tue Iheru la a largo claaa not taxed at alb If all the dldrlrU had voted thu aame rate, alliig Ihe Ux money for the tame common ollect woullhavo been lutt and tuual A tUlute rovldlng for It, iroa.-itlvely or retmatH-alvelv. Ufml.l Iiavm Ln Juit nud npinl, It would bo a law to dbnliargtia common burden by a run. Irllaition iMpiln-d at a uniform rate. If time were no conatltutlonal iroleo-tlou iroleo-tlou agaliKt audi unjutt taxation. It la I) on I the power of a territorial legislature, legis-lature, limited to hglalate only upon rlghtrul tuljeclt of h klalatlou. Apa llinu do not uak that any part ot Hie achod law ahall lie delated void ouly that rhi tlou IU ahall he a. lied hi tlio.. Uxea that It ivuld tave for llioae vi ho voted Uiem. It can not have the aame i licit upon dMrlcta whlcli are aluiMied. Court will con. true general i rovlilona aoat to con line tliemtoconatllutlintl llrnli. luuthrr worda, the rouit. Mill alwajt (on. true a leglalatlve ail to at to ghe It eOnt at law. If It Ini jllie to do to. An Intent lo violate the Uoiutltutlou It not to lai returned Iu auy ia; and a conatruo-Hon conatruo-Hon which Would hate lliat ellrit la not hi be n lot tod iinlrea nectaaarv hv the lefuia emiio) ud. Aa between two laiealblecoiiatruitloueofa tUtiilethey will adoit lhat which will he niot tanieilclal-the one whlcli will avoid great liardahhiorlhevlqlalloii of funda. menUlprlnclJia. "If aatalulu tie tuacediblu to two conalrui Hotia one coimlatent with natural iiully ami luatlce, au I ono Iu. coualateiit Ihtrewllli, Ihe Court ahould glvo It thai comlructlou which com. I"fjw Uh natural inulty aud Jualta." . T'! ' ' , aud h) t nouttrued ttrlctly. Tlila Uxlug wwer dt the government "reiclut lo every trado or oicutlon; to every ol Ject of Induatry, tiaeor itijoyment; to every tclcauf lanaeailou, and It lmOHa a burden, which, lucaaoof failure to dlacharge It, may bo follow ed by tiliurennd ealo or coriilicatlon of proiicrty. No attribute attri-bute of toverilguly laliwfe pi rvadlng, anJatnn joint doe theiuwerof the government allict morucotiaUntly and Intimately all Hie rvUtlona of life than through the oiaitlont n lo under lb" AfteriOllngfrom (lonleyon taxation and Dwarrla, In hla work on alatutet, counael iwlutiol out that tholrgltla lure haa notuieii apt worda lo Indicate an Ititenllon to do the wrong now mni , plal in d of. Ihe uew aihool lawfalU to exprie lha Inteuttou that thete . -A-satj-.- . ? . ev ttxcithaJI bo collectcil. Thero coull u no tuch I urjioae, union tin. money ehn ttillwle.1. la nj roi rUltd to tome IJe-t. Theiiblectfiririilih they wire y,01"1, defeated by thealinllilou of Iho oil Hl.trlcU-l,y Hie new law the "pney lua not 10-11 devoted to any (I'hcfoljc riiean Uxe could not I wl I to thn 111 w dlilllcl ilnleaa Ihne l aninlenllontxpraaaed In thiuiiwlav to huvothein paid orerlo II. Whin llititieirajionl law wu ouaitl, thrio InxmlidlnotlieenoxlenilHl N'orwero hey on tho : 30th day of June, whe IhoolldMilcUconacd The trim.rl) of Ihnold dlatrlcU which wa leglalatcil Iu llio ihw ill.lilMi wot denoiulliatrd tchoolro-ity. ri 11 leiiim nf the liw thow Ihla prOrtyaa tangible property, for It waa n-ulred to l-e con veyeil nnd dellveieil. Inn lirrltorlal icnaea tax In a diatrlct la one In n conn ly. l.vldcntly the hraao la not meil In lhat acme, lut no ux levy on tho 1 roperty within a illalrlctoaauch, or In n COuntV aa aurh. waa In 1m rlftrlmt Thee taxea were not Ulng aaaeiHinl In a dlalrlct tli old ont had ccaaed, and the Ux Hat waa not extruded lo Hie Uxahlt property of the new. II t intrant in-trant only a tt and that itt not unified by a common rate thire waa no naaeMmutil for that diatrlct aaa dlalrht l.y llm new act notrliool diatrlct Uxea nro aaia.ahle liy county onicen, tiny are lo bu aawttel and tull.H'lo'lbyilly iilhtra. The county nMior nnd rollecbir, nhonaHraeii and collected tihwldla Irlcttainiimhrlhuold law, ?rforma the aame fuuclloiia nnler Ihe new. Nottoliilhe new dlilrlrU; the mw olIlcii for them am 1 Ity olllcer. Tlioru la no law for Ihe collection of tchool Ulatilct Uxta by county oplnri Iu a acliydhlilct. Hut If they aru m. oct.l by the county colli rb r, he mutt hold Ihem or aiy thtni tu the county tria-urer. rheto leii.idlrtitlon to iy them to tho l,ard of iilucallon, and tin re la no declaration that they he-lumr he-lumr to the city dlatrlit. In inch alienee of the lair, inw it the moniy to Utranifeind to IhedMriitT l.. I rea law la neceaaary, and there la none. What aru U10 itl.liu.i-. of Itglalatlve lull nt, lie nal ul, that tlieae taxi- ahould be rullerteU for the Une. Ill cftbi, new dlatrlcU? It will U aiiawiri-il, rha, that the illy diatrlct, dia-trlct, like the rural dltlrkU, la left without otln r pruvlahni lo iui pott the aihooliilurlng Ihe currentyiar. Thlt ntitvrr la a cumearlon lhat Hie legit la. lumlnundcd loVate llieixunaeaof the diatrlct for that ) ear nl I by a pait of the taxiayira, and ly a ralu aiuong them whlcli la not uniform. Tlda antwer bring the Ux dlieit-ly dlieit-ly nnd InevlUlly ttllhlu il.., cnnalllutlonal idjectlont which Imvo Ixeu ditcuaaed. It la beyond conlrovrrat that If aictlon IV.tta In-tended In-tended lo dare auili nn eBVct, It la tn that extent, or for tuili au apt llcillon, iincoiiitltuiiimal aud veil. That li uniiHeatlonably, howetcr, the i fleet whiih Ihe Hoard of lMncatlon defend ihlaaitlon for, aua. If the drfenta auc-creila, auc-creila, tbat trill be the inihoi'imac. ijuence tho tchoola ol Ihla illy In lhat event will bu iuprtel I y thlt uuiua1 tax levy; thlt common burden fur the common good uf tho whole city will bo dlHhargcd by an enforrid coiitrlhu. Hon from a itirt of tlioilty.aionlrl-Imtlon tlioilty.aionlrl-Imtlon for which thero la no 1 ritenaeof au apinriloiimrut. Tlila tax mut li uii,rte.l iijii that Intentloii. for otherwlae there waa to ol Ject to I) acoomi Halted by rinulring tlio tax to Iu collicti-d. The original punote In I Un abindoiiKl by aitilUhlni; thu dbitrtita which voted tlio tax for their iwveral uaca The argument of liicon. vinlunce, foundial 011 a luppoaed lackuf rocaua lo tunjort llm whuolt, Ian ore than neulrallidl ly thn anru. rucntof hardahlpnndlnjuailce. Hut the argument ot lumnveideiicu Inn no forcelnlhaexiioalilonora plain tutute. It la wholly (aiwrrlua lo ai aer 11 con-alltull con-alltull nial ul jectlou. The lujiiatlco of till tax la ti (alpable to Induce any cotitl to attain a lut to tuiUlu It. We aubnilt, tail couutel, lhat thn achool dl-trlit would not tuirir any prejudice if It were liel I lhat Ihla tax waa iincollecUtle. In making thlt deiUrallou we make no aci-ount of the full Ircaaiiry now uulvvrMlly known to Iu at the commaud uf the Hoard uf I.ilurallou: nor u( that large turn which we know from the aututia It pouring In from the thnemlll tax. The Hoard hat oir to tunily Itarlf with nuauaaa nu Incldiiil if neutral powir granted I y tho Bcliool Ait. It la a general 1 rlncl lo mil will teltled hut wheiia i.mer la expreMlyi. ranted '.' '?('l,liJ; ' lmllcalloiiaan liicl. dent all otln r imwera ti hhh nre niula-iietoniakulhoexpreuioweriin-clual, Theiutiiie epniilct how tho miaiit thall l obuined In lt.91 for the tun-port tun-port of acliool. Djubtiwa that imv. aloiilam.-ritlvuaiid exiluilre hIiui the time otoiw to do the acU iclt!cd, and (hen them It au exprea limit i the amount. Tin ro la no negative, ix-I ix-I retair Iim lied Iu rerta-ct to ralihur , iim waary luoniya before that time, tailing altiiitliin to the following eipreM K)Wer granttxl to thu Imurd by H. Illi "ThelUnrd of Lducallonof (aid city thall hat o w er and author, li 1 ,1 , ' 'hibllah, locate mid maintain Miliary aclitmla, Indut. trial nud manual training aihiwla todoallthlnga ui-udful for Iho uulutiiuance, roarlly and aurcta of aald tchoola," J udgeflulhtrla ml remarked re-marked Hut the Iwaid hat thlt poMer atalltlniet, llwatti.b-d In thinilhe moment they wcniorgaulitd. Having toe-Ubll.hniil nulntal'i the mhool. ulSW,aiidlliigexpn,lyinipoerei todo ever) thing needful te that end. and l lug moreover clothed with that power by hoc-wary Iniilhalloii, tiny are aulhorliiil to tul) themailvi with momy the llrat J ear. The law provided for free tchool, Tin!. f.I,v" ,","r lblltli Ihem In HDD, It gate no exprea direction how bi ralhu money to lay the expenaua. Tlio IncldenUI atilliorlty It ti ralnu money at 100.11 at It It wantiil to achluvo the umew of the law, Tho Hoard could borrow the money; could makon debt for It; audit they could maken debt tliay have power to ralao Uxtt to Iy II. ., Ih no leglalatlve Intention that three Uxea tboul 1 be collechnl, or If tuili an luteutioii exlated It Ma an iinooiiBtltutloiial Inteiitlon: and, moreover, more-over, them waa no neca-adty lo extr-c extr-c aetmli an unluit )wi r If It ejlited. iluoo tho Hoard liad undoubled authority author-ity to latabllih and malnuin theichoola 011 the creilll of thu whole diatrlct to bu d charged by a uniform rate of Uxatlon, Ux-atlon, (Caae proceeding ) |
