Hettinger v. Good Road District No. 1

Citations

• 19 Idaho 313
• 113 P. 721
• 1911 Ida. LEXIS 15

Syllabus

<p>Good Boad Districts — Conflict of Provisions — Application of Funds — Special and Local Laws — Double Taxation — Notice of Election of Boad Commissioners — Times of Publication of Notice of Bond Election.</p> <p>(Syllabus by the court.)</p> <p>1. Secs. 1056 and 1058 of the Bev. Codes of Idaho, as amended by Laws of 1909, p. 172, are not in conflict in providing for the application and expenditure of the revenue raised in a good road district by the levy made by the road commissioners of the district and the general tax levy made by the board of county commissioners.</p> <p>2. It is not double taxation for the statute to authorize the board of county commissioners to provide that 75% of the general tax levy raised for road purposes in a good road district shall be expended in such district, and 25% shall go into the county road fund for expenditure in the remaining portions of the county, as there is no. taxing the same property 'twice during the same year for the same purpose while other and similar property is taxed only once during the same period for the same purpose.</p> <p>3. The good roads law, Bev. Codes, secs. 1049 to 1068, inclusive, providing for the organization and government of good road districts, is not a local or special law as used in sec. 19, art. 3 of the state constitution, as it is general in its application, and applies alike to all sections of the state where the taxpayers are willing to assume the burden of additional taxation for the purpose of improving the roads within such sections, and applies to all good road districts within the state, and relates to all of a class.</p> <p>4. The publication of the notice calling for an election for the purpose of determining whether a good road district should be organized, published once a week for two consecutive weeks, beginning with the issue of August 14,1909, and ending with the issue of August 21, 1909, of the election to be held August 30, 1909, is a compliance with the provisions of sec. 1