In re Watson

Citations

• 17 S.D. 486
• 97 N.W. 463
• 1903 S.D. LEXIS 81

Syllabus

<p>1. There are no limitations on the power of the Legislature except such as are imposed by the state and federal Constitutions, and no legislative act should be declared unconstitutional unless it palpably conflicts with some principal of constitutional law.</p> <p>2. Const, art. 11, § 2, declaring that all taxes shall be uniform on all real and personal property according to its value in money, to be ascertained by rules prescribed by'general law, when construed with article 6, § 17, requiring that all taxation shall be equal and uniform, and article 11, § 3, declaring that the power to tax corporations and corporate property shall not be surrendered, requires all property not expressly exempted by the Constitution to be taxed according to its value, but does not by implication preclude other methods of taxation, such as taxes on occupations.</p> <p>3. Const, art. 6, § 17, declaring that all taxation shall be equal and uniform, means, with reference to taxes on occupations, that the taxes imposed shall fall alike on all persons who are in substantially the same situation; and' therefore the Legislature may classify occupations for the purpose of taxation, and tax some and exempt others.</p> <p>4. Laws 1903, p. 249, c. 190, imposing a license on peddlers dealing in goods, wares or merchandise, “except nursery stock, agricultural products, including milk, butter, eggs, and cheese,” and providing that the act shall riot apply to traveling salesmen doing business, with retailers or with public officers, if construed as imposing a tax on occupations under the taxing power, imposes a tax on all persons embraced within a class, based on a classification conforming to natural and well-recognized lines of distinction, and is therefore not in conflict with article 6, § 17, declaring that all taxation shall be equal and uniform.</p> <p>5. The statute if considered as an exercise of the police power of the state, is not in conflict with Const, art. 6, Sec. 18 providing that