Bessette v. People

56 L.R.A. 558, 62 N.E. 215, 193 Ill. 334, 1901 Ill. LEXIS 2658
CourtIllinois Supreme Court
DecidedDecember 18, 1901
StatusPublished
Cited by50 cases

This text of 56 L.R.A. 558 (Bessette v. People) is published on Counsel Stack Legal Research, covering Illinois Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Bessette v. People, 56 L.R.A. 558, 62 N.E. 215, 193 Ill. 334, 1901 Ill. LEXIS 2658 (Ill. 1901).

Opinion

Mr. Justice Magruder

delivered the opinion of the court:

The principal question presented by this record, which arises out of the refusal of the court below to hold as law in the decision of the case the propositions submitted by the plaintiff in error, is the constitutionality of “An act to insure the better education of practitioners of horseshoeing, and to regulate the practice of horse-shoers in the State of Illinois,” referred to and described in the statement preceding this opinion. (See Laws of Ill. of 1897, p. 233).

So much of the act, as precedes the last section, requires any person, practicing the business of horse-shoeing in Illinois, with the exception of the persons named in section 4 thereof, to work four years at the business of horse-shoeing, and to be examined by the board of examiners provided for by the act, and to obtain a license to be issued by said board to practice said business in the State. By the terms of the act the issuance of a license by a board of five examiners, appointed by the Governor of the State, is made a condition precedent to the right of practicing the business of horse-shoeing.

It is quite apparent from the terms of the act, that it does not impose a tax upon the business of horse-shoeing. We are not inclined to hold that the legislature has no power to impose a tax upon such occupation. Section 1 of article 9 of the constitution of 1870 provides that “the General Assembly shall have power to tax peddlers, auctioneers, brokers, hawkers, merchants, commission merchants, showmen, jugglers, inn keepers, grocery keepers, liquor dealers, toll bridges, ferries, insurance, telegraph and express interests or business, vendors of patents, and persons or corporations .owning or using franchises and privileges, in such manner as it shall from time to time direct by general law, uniform as to the class upon which it operates.” (1 Starr & Cur. Ann. Stat.-—2d ed.—p. 165.) It is true that “horse-shoers” are not mentioned in said section 1 of article 9 of the constitution, nor can they be included in any of the occupations therein named, but section 2 of said article 9 provides that “the specification of the objects and subjects of taxation shall not deprive the General Assembly of the power to require other subjects or objects to be taxed in such manner as may be consistent with the principles of taxation fixed in this constitution.” (Ibid. p. 171.) Under the power granted by section 2 of article 9, a law might be passed by the legislature, requiring the occupation of horse-shoeing to be taxed in. the manner therein stated. In Howland v. City of Chicago, 108 Ill. 496, it was held that, under section 2, the legislature had the power to tax the occupation of keeping a livery-stable, or to authorize cities and villages to do so, if done by general law uniform as to the class upon which it operated, although the keeping of livery-stables was not mentioned in section 1 of article 9 of the constitution among the occupations therein specified. Of course, if the act of 1897 now under consideration imposed a tax upon the occupation óf horse-shoeing, such imposition would be for the purpose of revenue.

We are not prepared to say, that the legislature has not the power to impose an exaction in the form of a license fee for revenue upon the business of horse-shoeing, even though the exaction of such license fee is not a tax. (Wiggins Ferry Co. v. City of East St. Louis, 102 Ill. 560; Howland v. City of Chicago, 108 id. 496; Hawthorn v. People, 109 id. 302; Braun v. City of Chicago, 110 id. 186; Cooley on Taxation,—2d ed.—pp. 592, 595, 597, 598, 600).

The act of 1897, however, although it requires a license to be issued, does not impose such license for the purpose of revenue. The license fee imposed by the act must, therefore, be imposed for regulation. Cooley in his work on the Law of Taxation, says: “License fees may be imposed: (1) For regulation. (2) For revenue. (3) To give monopolies. (4) For prohibition.” (Cooley on Taxation, —2d ed.—p. 592.) The license fee under the present act is certainly not imposed for prohibition or to give monopolies, and, as it is not imposed for revenue, its imposition must be for the purpose of regulation.

That the license fee here under consideration is not imposed for revenue appears from the language of the act itself. In Banta v. City of Chicago, 172 Ill. 204, in speaking of a city ordinance which required a broker to pay a license, we said: “The language of the ordinance, or its terms, may be expected to indicate with sufficient precision whether the license is required for purposes of revenue or for regulation merely, the intendme.nt being that regulation is the object, unless there is something in the language indicating with sufficient certainty that the purpose is to produce revenue.” Judge Cooley also, in his work on Taxation, says: “When a power to license is given the intendment must be that regulation is the object, unless there is something in the language of the grant, or in the circumstances under which it is made, indicating with sufficient certainty that the raising of revenue by means thereof was contemplated.” (Cooley on Taxation,—2d ed.—p. 597.)

The act of 1897 in reference to horse-shoeing states, in section 10 thereof, that the license fee is charged “in order to carry out the provisions of this act and maintenance of the said board of examiners.” The same section also provides that, out of the fees charged, the members of the board shall receive as compensation the sum of $5.00 per diem for each and every day engaged in the discharge of their duties, and all necessary expenses incurred by them; and also provides, that all moneys, received in excess of the per diem allowance and other expenses, shall be held by the treasurer of the board, and shall not be used or expended by him, except as ordered by the board. These provisions seem to indicate that the license fee is merely imposed for the purpose of paying the expenses of enforcing the act, and not for the purpose of raising revenue in any way. Although the act provides that, where a fine is collected upon a conviction for violating the provisions of the act, such fine shall be paid into the common school fund of the county, yet there is nothing to indicate that the license fee charged shall be appropriated as revenue for any purpose whatever.

Therefore, the proper construction of the act being that the license fee is imposed for regulation and not for revenue, the question arises whether the occupation of horse-shoeing is such an occupation as the legislature has any power to regulate in the manner provided for in this act. The general rule is, that a license fee will not be exacted for the purpose of regulating any trade, calling or occupation, unless there is something in the nature of such trade, calling or occupation, or in the circumstances surrounding it, which calls for the exercise by the State of its police power. In other words, licenses for regulation merely, and not for revenue, can only be justified upon the ground that a necessity exists for the exercise by the State, either directly, or through delegation to municipal corporations, of its police power. The police power is limited to enactments which have reference to the public health or comfort, or to the safety or welfare of society.

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Cite This Page — Counsel Stack

Bluebook (online)
56 L.R.A. 558, 62 N.E. 215, 193 Ill. 334, 1901 Ill. LEXIS 2658, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bessette-v-people-ill-1901.