State v. Doherty

Citations

• 3 Idaho 384
• 29 P. 855
• 1892 Ida. LEXIS 25

Syllabus

<p>Statute — Title—License Tax — Graduation—Constitutional Law— Revenue Law — Police Regulation.</p> <p>Statute — Change oe Title After Same has been Passed by Both Houses. — 1. An act entitled “An act to regulate the sale of intoxicating liquors in less quantities than one quart,” was passed by the House of Representatives and transmitted to the Senate. By the Senate amendments to said act all of that part of said act referring to the sale of intoxicating liquors, in quantities less than one quart, was stricken out. Thereafter the bill was returned to the House as amended by the Senate, which amendments were concurred in by the House. Thereafter the title of the act was amended by the House by striking out the words following, to wit, “In less quantities than one quart.” After said title was so amended the bill was not transmitted to the Senate for its concurrence in said amendment, but was properly enrolled with the title as amended by the House, and thereafter approved by the Governor. Held, that the amendment of the title as made by the House was not one of substance, and did not invalidate said act.</p> <p>Title of Act. — 2. The subject of said act is fairly indicated by the title, and said title is comprehensive enough to include the provisions contained in said act in regard to a license tax.</p> <p>Taxation Under Constitution. — 3. The provisions of sections 2 and 5, article 7 of the constitution of Idaho, requiring equality and uniformity of taxation upon the same class of subjects, is not applicable to the license tax imposed by section- 4 of an act entitled “An act to regulate the sale of intoxicating liquors.” (1st Sess. Laws Idaho, 34.) Said act is a police regulation.</p> <p>Licenses Graduated.- — 4. As a police regulation the price of licenses may be graduated by some standard, provided such standard is reasonably fair -and just.</p> <p>Same. — 5. The standard of graduation provided.by section 4 of said act is reasonably fair and just.</p> <p>(Syllabu