In re Watson
Decision Date | 09 December 1903 |
Parties | In re WATSON. |
Court | South Dakota Supreme Court |
Appeal from Circuit Court, Minnehaha County.
Writ of habeas corpus proceedings by James Watson for his discharge from custody under a commitment issued on his conviction of peddling without a license. From a judgment directing his release from custody, the state appeals. Reversed.
W. D Scott, State's Atty., and C. O. Bailey, for the State. Joe Kirby, for respondent.
This proceeding, instituted in the circuit court by James Watson to secure his discharge from custody under a warrant of commitment issued by a justice of the peace upon a conviction on the charge of dealing as a peddler without a license resulted in his release, and the state appealed.
It is contended that the act upon which the conviction was based is unconstitutional, and such was, we assume, the view of the learned circuit court, as it seems to have been conceded that the proceedings before the justice were in all respects regular and within the terms of the statute. The act, the validity of which is thus attacked, is as follows:
Laws 1903, pp. 249, 250, c. 190.
The accused was charged with dealing in goods, wares, and merchandise not excepted by the statute, by going about from place to place to sell the same, in a vehicle drawn by two horses, without having procured the required license. Therefore, for the purpose of this appeal, his case will be regarded as falling within the first class of occupations defined in section 1, and the statute will be considered only with reference to its effect on the particular business in which he was engaged. State v. Church, 6 S. D. 89, 60 N.W. 143; State v. Mitchell, 3 S. D. 223, 52 N.W. 1052; State v. Becker, 3 S. D. 29, 51 N.W. 1018. And in thus considering the enactment, it should be constantly borne in mind that there are no limitations upon the legislative powers of the Legislature in this state, except such as are imposed by the state and federal Constitutions; that no legislative act should be declared unconstitutional unless the conflict between its provisions and some principle of constitutional law is so plain and palpable as to leave no reasonable doubt of its validity; and that, where the language of a statute is susceptible of any reasonable construction which is consistent with the Constitution, that interpretation will be given it.
Without deciding whether the burden imposed by this statute upon persons engaged in the business of going from place to place to sell goods, wares, and merchandise is a tax or a license--without deciding whether we are dealing with an exercise of the taxing power or of the police power--we will proceed to consider the act with reference to the limitations upon each.
If the burden imposed is a tax, it is a tax on the occupation, not on the goods sold. It could not be otherwise regarded in this state, and be sustained, as the Constitution requires all real and personal property to be taxed "according to its value in money." Const. art. 11, § 2. It appears to be the concurrent voice of all the authorities that in the absence of any inhibition, express or implied, in the Constitution, the Legislature has power to either directly levy and collect license taxes on any business or occupation, or to delegate like authority to a municipal corporation. City of Newton v. Atchison, 31 Kan. 151, 1 P. 288, 47 Am. Rep. 486. In this state all legislative power, save as restricted by the state and federal Constitutions, is vested in the Legislature. Taxation is a legislative power. There is no inherent vice in the taxation of vocations. On the contrary, business is as legitimate a subject of taxation as property. City of Newton v. Atchison, supra. Then the question arises whether our state Constitution either expressly or impliedly inhibits taxes on occupations. Section 2, art. 11, reads as follows: Though numerous other state Constitutions have similar provisions, reasonably exhaustive research has disclosed none expressed in the same language. The phraseology of the foregoing section appears to be peculiar to this state, and is not, it must be confessed, entirely free from apparent ambiguity, as a cursory reading might convey the impression that it was intended to limit all taxation to taxes on property. We think, however, that a careful consideration of the section in connection with other portions of the Constitution compels the conclusion that such was not the intention. We are satisfied the...
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