Town of Tekoa v. Reilly

Citations

• 47 Wash. 202
• 91 P. 769
• 1907 Wash. LEXIS 740

Syllabus

<p>Appeal—Decision-—Courts—Stake Decisis. While courts are reluctant to overrule their decisions, this rule should not prevent the correction of an erroneous limitation on the taxing powers, where no rule of property is involved.</p> <p>Taxation-—Uniformity—Street Poll Tax. Laws 1905, p. 140, authorizing cities of the third and fourth classes to impose and collect an annual street poll tax from male inhabitants over 21 years of age, does not, by reason of the exemption of females and minors, violate Const, art. 7, § 9, requiring uniformity in city taxes in respect to persons and property; since the constitutional requirement as to uniformity does not forbid a proper classification of the subjects of the tax (overruling Btate v. Ide, 35 Wash. 576, 77 Pac. 961).</p>