Gooding v. Proffitt

Citations

• 11 Idaho 380
• 83 P. 230
• 1905 Ida. LEXIS 65

Syllabus

<p>Constitutional Law — Maximum Tax Levy — Por State Purposes— What Computed — State Debts — County Indebtedness.</p> <p>1. The tax levy authorized by seetiou 9 oí article 7 of the eonstitutiou \for state purposes\ is intended to cover the current and running expenses of maintaining and conducting the state government — legislative, executive and judicial — and the operating and maintaining the state institutions.</p> <p>2. Public or bonded indebtedness incurred under the provisions of section 1 of article 8 of the constitution for internal improvements ana the erection of public buildings and institutions is not anticipated or comprehended within the provisions of section 9 of article 7, and a tax levy for the purpose of paying the interest on such indebtedness and bonds and providing a sinking fund therefor, does not fall within the limits of the maximum rate of taxation as specified and provided by section 9 of article 7.</p> <p>3. It is within the power of the legislature to pass an aet as done by aet of March 6, 1905 (Sess. Laws 1905, p. 278), authorizing the board of commissioners of any county indebted to the state on account of state taxes due from such county to the state to make a sufficient levy not exceeding a maximum rate therein specified, for the purpose of paying and liquidating sueh indebtedness. ^</p> <p>(Syllabus by the court.)</p>