Hartman v. Meier

CourtIdaho Supreme Court
Writing for the CourtMCCARTHY, C. J.
Citation39 Idaho 261,227 P. 25
Decision Date29 May 1924
PartiesSANFORD F. HARTMAN, Appellant, v. GEORGE MEIER, E. BUCHANAN and ELLA INNIS, as Election Judges of Precinct No. 5, City of Boise, Ada County, Idaho, Respondents

227 P. 25

39 Idaho 261

SANFORD F. HARTMAN, Appellant,
v.

GEORGE MEIER, E. BUCHANAN and ELLA INNIS, as Election Judges of Precinct No. 5, City of Boise, Ada County, Idaho, Respondents

Supreme Court of Idaho

May 29, 1924


AGREED CASE-MUNICIPAL BOND ELECTION-ELECTORS-QUALIFICATIONS.

A resident of a municipality who owns an automobile on which he has paid a registration fee, but who owns no other property taxable in said municipality, is not entitled to vote at a municipal bond election.

APPEAL from the District Court of the Third Judicial District, for Ada County. Hon. Dana E. Brinck, Judge.

Submission of controversy without action. Judgment of dismissal. Affirmed.

Judgment affirmed. No costs awarded.

Reddoch & Hunter and Aston S. Peake, for Appellant.

C. S., chap. 69, secs. 1588-1604, is a revenue measure and therefore a tax. (In re Kessler, 26 Idaho 764, Ann. Cas. 1917A, 228, 146 P. 113, L. R. A. 1915D, 322; State v. Nelson, 36 Idaho 713, 722, 213 P. 358; Waters-Pierce Oil Co. v. City of Hot Springs, 85 Ark. 509, 109 S.W. 293, 16 L. R. A., N. S., 1035; Ex parte Denny, 59 Tex. Cr. 579, 129 S.W. 115; 37 Cyc. 711; 26 R. C. L., pp. 15-20; Hendrick v. Maryland, 235 U.S. 610, 35 S.Ct. 140, 59 L.Ed. 385; Robinson v. City of Norfolk, 108 Va. 14, 128 Am. St. 934, 60 S.E. 762, 15 L. R. A., N. S., 294; State v. Schofield, 136 La. 702, 67 So. 557; Burroughs on Taxation, chap. 9, par. 77, License Tax; Cooley on Taxation, chap. 19, p. 1139; Glascow v. Rowse, 43 Mo. 479; State v. Bengsch, 170 Mo. 81, 70 S.W. 710; Ex parte Schuler, 167 Cal. 282, Ann. Cas. 1914C, 706, 139 P. 685; Ellis v. Frazier, 38 Ore. 462, 63 P. 642; Vernor v. Secretary of State, 179 Mich. 157, Ann. Cas. 1915D, 128, 146 N.W. 338.)

The statutory apportionment of the proceeds of automobile licenses is sufficient to qualify such a licensee as a taxpayer under the provisions of C. S., sec. 4114. (C. S., sec. 1582.)

Richards & Haga, for Respondents.

The automobile registration fee required by C. S., chap. 69, has been held by this court to be an exaction not in violation of the constitution, and not a property tax, but a license fee for the privilege of operating motor vehicles upon the public highways. (In re Kessler, 26 Idaho 764, Ann. Cas. 1917A, 228, 146 P. 113, L. R. A. 1915D, 322; Achenbach v. Kincaid, 25 Idaho 768, 140 P. 529.)

The legislature has the right primarily for enforcement of good order and protection to not only prescribe rules of the road to govern relative obligations and duties of those using the highways, but to require the registration of vehicles and to charge fees therefor under the police power as necessary to the preservation of the health, comfort and safety of the citizens of the state. (Hendrich v. Maryland, 235 U.S. 610, 35 S.Ct. 140, 59 L.Ed. 385; In re Hoffert, 34 S.D. 271, 148 N.W. 20, 52 L. R. A., N. S., 949; Bleon v. Emery, 60 Utah 582, 209 P. 627; Kane v. State, 81 N.J.L. 594, Ann. Cas. 1912D, 273, 80 A. 453, L. R. A. 1917B, 553.)

Where the legislature imposes a property qualification upon electors eligible to vote upon the issuance of bonded indebtedness, only those who have taxable property within the municipality or subdivision voting such bonds which would be primarily affected by the result of the election upon the submission of such bonds and might be subjected to the burden thereof are qualified to vote. (Hicks v. Krigbaum, 13 Ariz. 237, 108 P. 482.)

An automobile in the state of Idaho upon which the registration fees have been paid is exempt from taxation and cannot be subjected by a municipality or any other subdivision to any tax to pay either principal or interest upon any bonded indebtedness. (C. S., secs. 1602, 3099.)

The terms "police power" and "regulation" must be elastic in order to meet changing conditions and the development of industries. (Cooley on Taxation, 3d ed., chap. 29, p. 3515.)

MCCARTHY, C. J. William A. Lee and Wm. E. Lee, JJ., concur.

OPINION

[39 Idaho 263] MCCARTHY, C. J.

This action is brought upon an agreed statement of facts under the provisions of art. 2, tit. 56, of the Compiled Statutes of Idaho, secs. 7305-7307. The agreed statement as submitted to the court is to the effect that the appellant is now a qualified elector of election precinct No. 5 of the city of Boise, county of Ada, state of Idaho; that by passage and approval of Ordinances 1406 and 1407 of said city, the council thereof have provided for the holding of a special election for the submission to the qualified electors who are taxpayers in said city the question of the issuance of municipal coupon bonds of said city;...

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15 practice notes
  • Idaho Gold Dredging Company v. Balderston, 6470
    • United States
    • United States State Supreme Court of Idaho
    • 25 d2 Janeiro d2 1938
    ...is not clear, we cannot put such construction upon it as will nullify the law under consideration. . . ." See, also, Hartman v. Meier, 39 Idaho 261, 227 P. 25; annotations in 46 A. L. R. 609, 627, and 106 A. L. R. 906, 909. "It is to be borne in mind that a license or excise tax is not a ta......
  • State v. Kouni, 6434
    • United States
    • United States State Supreme Court of Idaho
    • 12 d3 Janeiro d3 1938
    ...will do so. (In re Segregation of School Dist. No. 58, 34 Idaho 222, 200 P. 138; In re Moore, 38 Idaho 506, 224 P. 662; Hartman v. Meier, 39 Idaho 261, 227 P. 25; Intermountain Title Guar. Co. v. Egbert, 52 Idaho 402, 16 P.2d 390.) The cardinal principle of statutory construction is to save......
  • Geo. B. Wallace, Inc. v. Pfost, 6367
    • United States
    • United States State Supreme Court of Idaho
    • 18 d1 Janeiro d1 1937
    ...Gifford, 25 Idaho 196, 136 P. 1131; In re Kessler, 26 Idaho 764, 146 P. 113, Ann. Cas. 1917A, 228, L. R. A. 1915D, 322; Hartman v. Meier, 39 Idaho 261, 227 P. 25; Smallwood v. Jeter, 42 Idaho 169, 244 P. 149; Diefendorf v. Gallet, 51 Idaho 619, 10 P.2d 307; J. C. Penney Co. v. Diefendorf, 5......
  • Johnson v. Diefendorf, 6300
    • United States
    • United States State Supreme Court of Idaho
    • 1 d5 Maio d5 1936
    ...764, 146 P. 113, Ann. Cas. 1917A 228, L. R. A. 1915D, 322; State v. Nelson, [56 Idaho 628] 36 Idaho 713, 213 P. 358; Hartman v. Meier, 39 Idaho 261, 227 P. 25; Smallwood v. Jeter, 42 Idaho 169, 244 P. 149; Diefendorf v. Gallet, 51 Idaho 619, 10 P.2d 307; J. C. Penney Co. v. Diefendorf, 54 I......
  • Request a trial to view additional results
15 cases
  • Idaho Gold Dredging Company v. Balderston, 6470
    • United States
    • United States State Supreme Court of Idaho
    • 25 d2 Janeiro d2 1938
    ...is not clear, we cannot put such construction upon it as will nullify the law under consideration. . . ." See, also, Hartman v. Meier, 39 Idaho 261, 227 P. 25; annotations in 46 A. L. R. 609, 627, and 106 A. L. R. 906, 909. "It is to be borne in mind that a license or excise tax is not a ta......
  • State v. Kouni, 6434
    • United States
    • United States State Supreme Court of Idaho
    • 12 d3 Janeiro d3 1938
    ...will do so. (In re Segregation of School Dist. No. 58, 34 Idaho 222, 200 P. 138; In re Moore, 38 Idaho 506, 224 P. 662; Hartman v. Meier, 39 Idaho 261, 227 P. 25; Intermountain Title Guar. Co. v. Egbert, 52 Idaho 402, 16 P.2d 390.) The cardinal principle of statutory construction is to save......
  • Geo. B. Wallace, Inc. v. Pfost, 6367
    • United States
    • United States State Supreme Court of Idaho
    • 18 d1 Janeiro d1 1937
    ...Gifford, 25 Idaho 196, 136 P. 1131; In re Kessler, 26 Idaho 764, 146 P. 113, Ann. Cas. 1917A, 228, L. R. A. 1915D, 322; Hartman v. Meier, 39 Idaho 261, 227 P. 25; Smallwood v. Jeter, 42 Idaho 169, 244 P. 149; Diefendorf v. Gallet, 51 Idaho 619, 10 P.2d 307; J. C. Penney Co. v. Diefendorf, 5......
  • Johnson v. Diefendorf, 6300
    • United States
    • United States State Supreme Court of Idaho
    • 1 d5 Maio d5 1936
    ...764, 146 P. 113, Ann. Cas. 1917A 228, L. R. A. 1915D, 322; State v. Nelson, [56 Idaho 628] 36 Idaho 713, 213 P. 358; Hartman v. Meier, 39 Idaho 261, 227 P. 25; Smallwood v. Jeter, 42 Idaho 169, 244 P. 149; Diefendorf v. Gallet, 51 Idaho 619, 10 P.2d 307; J. C. Penney Co. v. Diefendorf, 54 I......
  • Request a trial to view additional results

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