Achenbach v. Kincaid

Citations

• 25 Idaho 768
• 140 P. 000
• 1914 Ida. LEXIS 33

Syllabus

<p>Statutory Construction — Highway Commission Act — Title—Subject Matter Germane to Title — Taxation—Exceptions prom Plenary Power of Legislature to Make Exemptions.</p> <p>1. Various statutory provisionc in contemporaneous legislation affeeting the same subject matter should be so construed, if possible, that all may stand, and the will of the legislature be carried into effect.</p> <p>2. See. 1644, Bev. Codes, as amended by act of March 7, 1911 (Sess. Laws 1911, p. 564), was not in existence as such at the time the highway commission act (Sess. Laws 1913, p. 568) was passed, although said highway commission act by its title purports to amend-said see. 1644, Bev. Codes; therefore it was not necessary to set forth said section, as amended in the highway commission aet, in order to comply with sec. 18, art. 3 of the constitution.</p> <p>3. Sec. 19 of the -highway commission act, providing for exemption from taxation of motor vehicles, does not come within the inhibition of sec. 16, art. 3 of the constitution, as being legislation upon a subject different from that expressed in the title of the act, inasmuch as such exemption is germane to the general object and plan of tbe aet, is manifestly connected with it and made for the purpose of carrying the aet into effect.</p> <p>4. In matters of taxation the legislature possesses plenary power, except as such power may be limited or restricted by the constitution. It is sufficient warrant for the exercise of this power in a given instance if there be found in the constitution no prohibition against what the legislature has attempted to do.</p> <p>5. The provisions of sec. 19 of the highway commission act, exempting motor vehicles from taxation, are within the express grant of power contained in sec. 5, art. 7 of the constitution, which provides that “the legislature may allow sueh exemptions from taxation from time to time as shall seem necessary and just.”</p> <p>6. Held, that it was the intention of the framers of the c