§ 159. Acts relating to probate law and the descent and distribution of property.- An act entitled "An act to establish a probate code," covered the whole subject of law usually administered in probate courts, wills, administration of estates, the descent and distribution of property, etc. The title was held sufficient and the act valid.68 A comprehensive act must have a comprehensive title or it will be invalid.69 An act to amend the chapter of the Revised States entitled "Dower," by adding a new section thereto, provided by such new section that the husband should be entitled to one-half 68 Johnson v. Harrison, 47 Minn. 575, 50 N. W. 923, 28 Am. St. Rep. 382. The court says: "The word 'code,' as now generally used, and as obviously used in this title, means a system of law'-'a systematic and complete body of law.' And while the word 'probate' orig. inally meant merely 'relating to proof,' and afterwards 'relating to the proof of wills,' yet in the American law it is now a general name or term used to include all matters of which probate courts have juris diction, which in this state are 'the estates of deceased persons and of persons under guardianship.' Hence the term 'probate code' may and should be construed as meaning 'the body or system of law relating to the estates of deceased persons and of persons under guardianship.' In common understanding this is as distinct and clearly defined a branch of the law as is criminal law or corporation law, and in popular signification the term 'probate law' includes all matters of which probate courts generally have jurisdiction, among which is 'estates of deceased persons.' An examination of this act will show that all its provisions are connected with this general subject. The fact that some of them relate to matters of mere procedure, while others define and fix rights of property, is no valid objection to the law. The same objection might be urged against many acts the constitutionality of which has never been questioned. Neither is the fact important that a law contains matters that might be, and usually are, contained in separate acts, or would be more logically classified as belonging to different subjects, provided only they are germane to the general subject of the act in which they are put. The legislature is not limited to the most logical or philosophical clas sification. The law of wills and of title to property by descent is a part of the law relating to the estates of deceased persons, and hence is, in popular understanding, if not logically, a part of the general subject of probate law." pp. 578, 579. 69 Trumble v. Trumble, 37 Neb. 340, 55 N. W. 869. The act in this case was an attempt to combine the law of dower, curtesy, descent of property and homesteads in one act with a misleading and insufficient title. the real and personal estate of his wife, when she died intestate and without children or descendants. This was held within the title. The court says: "While the title of the act in question may not be absolutely correct as a definition of the right conferred in the body of the bill, if the meaning of the term dower is to be considered as it was used and understood at common law, yet if we consider it in the meaning of the light of the general meaning of the term (that with which one is gifted or endowed), it is difficult to understand how it could be thought a deception upon the members of the legislature, or how it could have operated to mislead them as to the chief and only topic of the bill, however we might think best to designate or classify it." " "An act in regard to the descent of property " contained a provision that marriage should be deemed a revocation of a prior will. The provision was held valid, and the court said that any provision as to what should be deemed intestate estate would be germane to the title." A provision abolishing dower was held within a title to regulate the descent of real estate and the distribution of personal property.72 § 160. Acts relating to elections.-"An act to regulate municipal elections in the city of Louisville," provided for the manner of voting and conducting elections, the duties of officers of elections, and imposed penalties for violations of the act. The act was held to have but one subject and the provisions to be germane. An act relating to elections made provision for appointments to office to fill vacancies; held not within the title." An act to regulate the nomination and election of officers does not cover a provision for 70 O'Brien v. Ash, 169 Mo. 283, 299, Land Co., 54 Fed. 209, 4 C. C. A. 69 S. W. 8. 290, 7 U. S. App. 494. 71 Hundall v. Ham, 172 Ill. 76, 49 N. E. 985. 72 Richards v. Bellingham Bay 73 Rogers v. Jacob, 88 Ky. 502, 11 S. W. 513. 74 Ritchie v. Richards, 14 Utah, 345, 47 Pac. 670 voting on an increase of municipal indebtedness, and the same was held void." 75 § 161. Acts relating to taxation and revenue.- Under a title to enable a public corporation to raise money by tax, provisions may be included not only prescribing the procedure to assess and collect the tax, but the objects may be designated for which the money is to be raised.76 An act entitled a supplement to "An act concerning taxes" is not open to the objection that it embraces more than one subject expressed in its title because it deals with several details of the matter of taxes." An act for the more rigid collection of the revenue properly provides for the different classes of taxes and defines the duties of officers charged with their collection. It may define the jurisdiction of justices in revenue cases and prescribe the practice.78 A statute of limitations may be inserted in a tax law for the purpose of aiding and assisting in the collection of taxes.79 Where the title is in general words relating to the assessment and collection of taxes, or concerning taxation and revenue, or to provide revenue for the state, the following provisions have been held to be germane and included in the title: A provision as to the rate of taxation; 80 a provision imposing a tax upon the unsuccessful party in civil suits, and upon each indictment or presentment the sum of five dollars, to be taxed and paid as part of the costs in the case; provisions defining peddlers, requiring them to take out a license, that all notes given for articles or rights sold by peddlers shall have written or printed across their face 81 75 Evans v. Willistown Tp., 168 Pa. St. 578, 32 Atl. 87; Commonwealth v. Weir, 15 Pa. Co. Ct. 425. 76 Sun Mut. Ins. Co. v. Mayor, etc., 8 N. Y. 252; Sharp v. Mayor, etc., 31 Barb. 572-575; Smith v. Mayor, etc., 34 How. Pr. 508. 77 Kirkpatrick v. New Brunswick, 40 N. J. Eq. 46; Brown v. State, 73 Ga. 38. 78 State v. Whitworth, 8 Lea, 594; Ensign v. Basse, 107 N. Y. 329, 14 N. E. 400. See State v. Wardens, 23 La. Ann. 720. 79 Bowman v. Cockrill, 6 Kan. 311. 80 Manchester v. People, 178 Ill. 285, 52 N. E. 964. 81 Ex parte Griffen, 88 Tenn. 547, 13 S. W. 75. 82 the words "Peddler's Note," and that notes not so indorsed shall be void; a provision that, after a tax is delinquent, any person may pay the tax and interest and that the treasurer shall thereupon issue to such person a certificate of such payment, which shall contain a guaranty of the county or municipality that if the tax is void it will refund to the holder the amount paid and interest. But in another case it was held that a provision that, when taxes are paid on land not subject to taxation, the money shall be refunded with interest to the person making the payment, was not within the title of an act relating to the levy and collection of taxes.4 An act to create a state board of equalization may provide that the state tax shall be apportioned on the basis of the equalized valuation as fixed by such board. "An act to create a treasurer of Calvert county and to provide for the collection of taxes therein," provided for such treasurer, and authorized him to appoint a deputy, and provided that such deputy should act as clerk of the county commissioners. It was held that the subject of the act was the collection of taxes in the county, and that the provisions were all germane to this subject.86 Where the title refers to the assessment of tracts of land divided by county lines, provisions as to the assessment of lands divided by borough or township lines are not within the title.87 "An act for the taxation of dogs and protection of sheep," provided that dogs should be deemed personal property and the subject of larceny. The provision was held germane. An amendment to an act relating to the lien of taxes as between vendor and vendee provided that when a merchant 82 Nunn v. Citizens' Bank, 107 Ky. 262, 53 S. W. 665. 83 State v. Whittlesey, 17 Wash. 447, 50 Pac. 119. 84 Divet v. Richland Co., 8 N. D. 65, 76 N. W. 993. 85 State v. Linn County, 25 Ore. 503, 36 Pac. 297. 88 86 County Com'rs v. Hellen, 72 Md. 603, 20 Atl. 130. 87 La Plume v. Gardner. 148 Pa St. 192, 23 Atl. 899. 88 Commonwealth v. Depuy, 148 Pa. St. 201, 23 Atl. 896. 89 The sold a stock of goods in bulk after the tax thereon was payable, the tax should be a lien on the goods in the hands of the vendee, and that when the sale took place after the assessment was made and before the tax was due or payable, the auditor should, on notice, substitute the name of the vendee in place of that of the vendor in the assessment, and thereupon the tax should be collectible against the vendee the same as though originally assessed in his name. latter was held not within the title. An act to provide for an appeal from the order of county commissioners disallowing a petition to modify an assessment for taxation may provide what the original petition to the county commissioners shall contain and that the court, on appeal, shall be governed by the values fixed upon similar property.90 "An act to authorize boards of supervisors to provide for the discovery of property withheld from taxation, and to list the same and collect taxes thereon, and to legalize contracts heretofore made for that purpose by boards of supervisors upon certain conditions," covered the ground indicated by the title, and was held to embrace but one subject and provisions properly connected therewith, and to be valid. "An act to tax intestate estates, gifts, legacies and collateral inheritance in certain cases," was held insufficient to cover a tax on a devise of lands, as it did not fall within any of the classes specified in the title. "An act to allow further time to the treasurer of Henrico county to make returns of delinquent taxes," applied to ex-treasurers only and was held misleading and void.93 "An act to increase the revenues of the state by changing and increasing the boundaries of the counties of Billings, Stark and Mercer," simply increased the counties specified. As this did not 89 Rex Lumber Co. v. Reed, 107 Iowa, 111, 77 N. W. 572. 90 Catron v. County Com'rs, 18 Colo. 553, 33 Pac. 513. 91 Beresheim v. Arnd, 117 Iowa, 83, 90 N. W. 506. 92 92 Grossman v. Hancock, 58 N. J. L 139, 32 Atl. 689. 93 Henrico Co. Sup'rs v. McGruder, 84 Va. 828, 6 S. E. 232. |