Rode v. Siebe

Citations

• 119 Cal. 518
• 51 P. 869
• 1898 Cal. LEXIS 663

Syllabus

<p>Taxation—Assessment of Personal Property—Collection by Assessor— —Validity of Statute—Constitutional Law.—The statute requiring the assessor to collect the taxes assessed upon personal property at the time of the assessment, upon the basis of the levy of the previous year, where the taxes are not secured by lien upon real estate, with a provision for remission of any excess in the levy, is constitutional ■ and valid, and neither conflicts with article XIII of the constitution, requiring property to be taxed in proportion to its value, to be ascertained as provided by law, nor with subdivision 10 of section 25 of article IV, which prohibits the legislature from passing local or •special laws for the assessment or collection of taxes. [Van Fleet, J., and Harrison, J., dissenting.)</p> <p>Id.—Hardship not to be Considered.—The fact that a law may work hardship in extreme cases cannot be considered in determining its validity.</p> <p>Id.—Special Legislation—General Law—Classification—Secured and Unsecured Taxes.—The distinction between secured and unsecured taxes is intrinsic, and justifies a classification based thereupon; and a law providing for the collection of unsecured taxes upon personal property at a different time and in a different manner from the collection of taxes upon personal property which are secured by lien upon real estate, is general and uniform in its operation, and is not a special law for the collection of taxes within the meaning of the constitution.</p>