Cole v. Hall

Citations

• 103 Ill. 30
• 1882 Ill. LEXIS 139

Syllabus

<p>1. Taxation—license fee on dogs—not a tax. The license fee imposed on the owners of dogs, under the act of 1879, entitled “An act to indemnify the owners of sheep in cases of damage committed by dogs, ” is in no sense a tax, and is therefore not within the constitutional provision that all needful revenue shall be raised by levying a tax by valuation. Such fee is imposed under the police power, and not under the taxing power of the State.</p> <p>2. Police power of the State—imposing license fee upon dogs. Everything hurtful to the public interest is subject to the police power of the State, and may be brought within restraining and prohibiting influence. Therefore the act authorizing a license fee to be imposed upon and collected of the owners or keepers of dogs is not subject to any constitutional objection.</p> <p>3. Statute—expressing subject in the title—act concerning dogs. The matter of imposing a license fee upon the owners or keepers of dogs is sufficiently expressed in the title of the act entitled “An act to indemnify the owners of sheep in eases of damage committed by dogs.”</p>