Territory ex rel. McLean & Co. v. Denver & Rio Grande Railroad

Citations

• 12 N.M. 425

Syllabus

<p>SYLLABUS.</p> <p>1. The only limitation requiring uniformity of taxation in the territories is contained in the fourteenth amendment of the federal Constitution, guaranteeing equal protection of laws which is satisfied by a tax imposed on a part of the communtiy based on a reasonable and just classification of taxpayers.</p> <p>2. Laws 1901, p. 96, c. 45, requiring hides of animals killed at slaughter houses to be kept for 30 days free to inspection of the cattle sanitary board, but now nowhere requiring any person to visit any place for the purpose of inspecting hides except slaughter houses, and requiring them to he inspected once every 30 days, for which a charge of 10 cents a hide is required to be paid by the owner, was not an exercise of the general taxing power of the Territory, since it did not attempt to levy a tax on the hides of animals in general killed within the State, but of the police power.</p> <p>3. Laws 1901, p. 96, c. 45, section 3, prohibiting the transportation beyond the limits of the Territory of any hides not inspected and tagged, for which a fee of 10 cents a hide was permitted, was not objectionable, as a violation of the federal Constitution; ar.. 1, section 10, prohibiting any State, without the consent of Congress, to lay duties on exports, in so far as it applied to the shipment of hides within the United States.</p> <p>4. Constitution United States, art. 1, section 10, providing that no State shall, without the consent of Congress, lay any duties on imports or exports, except what may be necessary for executing its inspection laws, and containing provisions for the payment of fees for carrying the same into effect, is applicable to interstate commerce.</p> <p>5. Laws 1901, p. 96, c. 45, providing for the inspection of the hides of animals killed at slaughter houses, permitting a fee of 10 cents a hide to be charged therefor against the owner, and prohibiting any railroad company from shipping hides not inspected and tagged beyond t