City of Topeka v. Wasson

Citations

• 101 Kan. 824
• 168 P. 902
• 1917 Kan. LEXIS 204

Syllabus

<p>SYLLABUS by'THE COURT.</p> <p>1. Cities — Classification by Population — Poll Tax. Although it has been determined that the legislature may exempt residents of cities of the first class from a poll tax for road purposes to which other citizens of the state are subject, it does not follow that a similar distinction may be made between cities having- more than 80,000 inhabitants, and other cities governed by the same laws and differing from them only in having less than that population.</p> <p>2. Poll Tax — Construction of Statute of 1917• — Residents of Cities of First Class' — Not Liable to Poll Tax. Where a section of the statute is reenacted as an incident to its amendment in certain particulars the portions thereof which remain unchanged are to be given the same intérpretation they had previously received, excepting as a different meaning is indicated by the changes made.</p> <p>S. Same. Although the decision of this court that the poll-tax law of 1911 did not apply to cities of the first class was to some extent influenced by language used in another statute enacted at the same session, the repeal of such other statute did not change the interpretation of the poll-tax law in that regard.</p> <p>4. Same. The amendments made in 1917 to- the section imposing a poll tax for road purposes do not show a purpose to make any change in the classes of persons who are liable to such tax, and therefore the amended section is to be regarded as having no application to residents of cities of the first class, that construction having already been placed upon the section as it existed prior to that time.</p> <p>5. Same. In that situation the addition of a proviso declaring that the act shall not apply to cities having a population of over 80,000, being , essentially negative in its character, can not be regarded as having the afiirmative effect of making a change in the class of persons liable for the tax.</p>