Opinion of the Justices
Decision Date | 07 May 1892 |
Parties | OPINION OF THE JUSTICES. In re HOUSE BILL NO. 519. |
Court | United States State Supreme Judicial Court of Massachusetts Supreme Court |
To the Honorable the House of Representatives of the Commonwealth of Massachusetts:
OPINIONWe, five of the justices of the supreme judicial court, respectfully submit the following opinion in reply to your order, a copy of which is annexed.
Whether the legislature can authorize a city or town to buy coal and wood, and to sell them to its inhabitants for fuel, must be determined by considering whether the carrying on of such a business for the benefit of the inhabitants can be regarded as a public service. This inquiry underlies all the questions on which our opinion is required. If such a business is to be carried on, it must be with money raised by taxation. It is settled that the legislature can authorize a city or town to tax its inhabitants only for public purposes. This is not only the law of this commonwealth, but of the states generally, and of the United States. The following are some of the decisions or opinions on the subject: Kingman v. City of Brockton, 153 Mass. 255, 26 N.E. 998; Opinion of the Justices, 150 Mass. 592, 24 N.E. 1084; Mead v. Acton, 139 Mass. 341, 1 N.E. 413; Lowell v. Boston, 111 Mass. 454; State v. Osawkee Tp., 14 Kan. 418; Mather v. City of Ottawa, 114 Ill. 659, 3 N.E. 216; Loan Ass'n v. Topeka, 20 Wall. 655; Cole v. La Grange, 113 U.S. 1, 5 Sup.Ct.Rep 416; Ottawa v. Carey, 108 U.S. 110, 2 S.Ct. 361; Attorney General v. Eau Claire, 37 Wis. 400; State v. Eau Claire, 40 Wis. 533; Allen v. Jay, 60 Me. 124; Opinion of the Judges, 58 Me. 590.
It is not easy to determine in every case whether a benefit conferred upon many individuals in a community can be called a "public service," within the meaning of the rule that taxes can be laid only for public purposes. In general however, it may be said that the promotion by taxation of the private interests of many individuals is not a public service, within the meaning of the constitution. The preamble of the constitution declares that "the end of the institution, maintenance, and administration of government is to secure the existence of the body politic; to protect it, and furnish the individuals who compose it with the power of enjoying in safety and tranquillity their natural rights, and the blessings of life." It is declared in part 1, art. 1, "that all men are born free and equal, and have certain natural, essential, and inalienable rights, among which may be reckoned the right of enjoying and defending their lives and liberties; that of acquiring, possessing, and protecting property; in fine, that of seeking and obtaining their safety and happiness." Constitutional questions concerning the power of taxation, necessarily, are largely historical questions. The constitution must be interpreted, as any other instrument, with reference to the circumstances under which it was framed and adopted. It is not necessary to show that the men who framed it or adopted it had in mind everything which by construction may be found in it, but some regard must be had to the modes of thought and action on political subjects then prevailing; to the discussions upon the nature of the government to be established; to the...
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