McGlone v. Womack

111 S.W. 688, 129 Ky. 274, 1908 Ky. LEXIS 166
CourtCourt of Appeals of Kentucky
DecidedJune 17, 1908
StatusPublished
Cited by33 cases

This text of 111 S.W. 688 (McGlone v. Womack) is published on Counsel Stack Legal Research, covering Court of Appeals of Kentucky primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
McGlone v. Womack, 111 S.W. 688, 129 Ky. 274, 1908 Ky. LEXIS 166 (Ky. Ct. App. 1908).

Opinions

Opinion of the Court by

Judge Barker —

Seversing..

This action was instituted by appellees, citizens of Carter county, Ky., and owners of dogs, to test the validity of an act of the General Assembly of the Commonwealth of Kentucky, approved March 1, 1906, entitled “An Act to promote the sheep industry and to-provide a tax on dogs.” Acts 1906, p. 25, c. 10. By [278]*278the first and second sections of the act a license tax of $1 per capita is required to be assessed upon every dog four months old within the Commonwealth, which the owner of the' animal is required to pay. This tax is required to be levied and collected as are other taxes, and paid over to the State Treasurer, but' to be kept separate from the other public accounts and taxes by the Auditor and Treasurer. The funds thus raised are declared to be for the purpose of indemnifying losses by the killing or injuring of sheep by dogs. The third and fourth sections of the act provide how the losses by the killing of sheep by dogs shall be proved and paid; and, if there be any surplus after paying all losses occuring by the killing of sheep by dogs, it shall be paid over to the school fund of the county in which it was assessed. There are several other provisions of the act, but a consideration of them is not necessary to an adjudication of its validity. The petition sets forth the act and the fact that it was about to be enforced by the sheriff and assessor of Carter county, and prays for an injunction restraining these officers from its enforcement on the ground of its invalidity. A general demurrer to the petition was overruled, and, the officers declining to plead further, a judgment was rendered in accordance with the prayer of the petition; and, from this judgment, this appeal is prosecuted.

The first objection to the act is that its title is inimical to section 51 of the Constitution, which provides that “no law enacted by the General Assembly shall relate to more than one subject, and that shall be expressed in the title; ” it being said that the title of this act relates to two separate subjects of legislation, and is therefore invalid. If the act under consideration does relate to two subjects, it goes without saying that [279]*279it is void as a whole. But we do not agree that the title before us relates to two subjects. The subject-matter of the act is the promotion of the sheep industry, and this is to be accomplished by the imposition of a tai on dogs. No other attempt to promote the sheep industry is indicated by any provision in the act taken as a whole. It may be that the title to the act is somewhat awkwardly expressed. What it really means is that it is an act to promote the sheep industry by providing a tax on dogs, and, when thus read,, all duality disappears. A. second objection to the act is that it is violative of section 171 of the Constitution, in that the taxes imposed are not collected for public purposes; and, third, it is invalid because in violation of sections 172 and 174 of the Constitution, which require all property, in the Commonwealth, not exempted from taxation by the Constitution, to be assessed at its fair cash value and taxed in proportion thereto. These two objections may be considered together, and they involve a most important part of the claim that the act is invalid.

The first question to be determined is whether or not the statute before us is a revenue statute, or whether it was enacted for the purpose of police regulation. That it was not intended as a revenue statute is obvious from the most superficial reading. The title declares the purpose of the enactment to be the promotion of the sheep industry by the levy of a tax on dogs, and the body of the act shows clearly that its. object is to remunerate-the owners of sheep for any losses they may suffer by the killing of their sheep by dogs. The license tax imposed, then, was intended by the Legislature to be a regulation of dogs, and in this way to promote the sheep industry. This confronts us with the. question as to whether or not it is within. [280]*280the competency of the Legislature to regulate dogs in the manner undertaken to he done in the statute before. us. That dogs are an appropriate subject of regulation under the police power of the State is established by an overwhelming weight of judicial authority; and unquestionably it is entirely within the •power of the Legislature to prohibit the ownership of dogs at all, and to provide, where their ownership is allowed, any regulation which the legislative discretion may impose. Nowhere has this doctrine been asserted with greater clearness than by our own court.

In the case of Bradford v. McKibben, 4 Bush, 545, an act was upheld which authorized the killing of any dog found on the premises of a neighbor without the presence of its owner or keeper. In its opinion the court said: “Whatever may be the temptations, therefore, to entice a dog from home without the presence of his owner or keeper-, even though it he for the propagation of his species, his innocence is no protection to him. If he is found roaming on a neighbor’s premises without the presence of his protector, his life is forfeited, if the owner of the premises on which he is found will exact the penalty, and chooses to execute the- sentence. ’ ’ In the case of Commonwealth v. Markham, 7 Bush, 486, an ordinance of the city of Frankfort provided “that all persons owning or controlling dogs within the city of Frankfort are hereby-required annually, on the 10th day of April ,to apply to the city clerk to register, and procure a brass collar, duly stamped, for each dog, and pay to the clerk at the time of registry a tax of two dollars for every dog so owned and registered; which tax the clerk shall pay into the city treasury. Any person failing to comply with the provisions of this ordinance shall, on conviction before the police judge, be fined the sum of [281]*281five dollars for each day of failure and for each dog owned or controlled by him not registered as aforesaid. The marshal or any police officer shall forthwith kill any dog found upon the streets without such collar so procured from the city clerk.” The charter of the city of Frankfort only authorized the council to levy ad valorem taxes on the real and personal estate of its citizens for local revenue; so that, if the ordinance was for revenue only, it was void as being contrary to the charter. The court held that the act was sanitary, and not for revenue, and upheld the ordinance under the police power delegated to the city by its charter. In the opinion it is said: “Presuming that the owhers of worthless or pestilent dogs would not pay such a tax for such a license, the expulsion or destruction of inferior or dangerous dogs, as well as protection to the useful class, was the constructive aim of this enactment by the council. The purpose was sanitary, and not fiscal. How far the end may be accomplished by the means prescribed is for the municipalitj7', and not the judiciary, to decide. And this court can not adjudge that because a more adaptable expedient, molded in better form, might have been chosen, that which has been adopted was unauthorized. ’ ’ In the case of Sentell v. New Orleans, etc., Railroad Co., 166 U. S. 698, 17 Sup. Ct. 693, 41 L. Ed. 1169, the Supreme Court of the United States upheld as constitutional a law of the State of .Louisiana requiring dogs to be placed upon the assessment rolls, and limiting any recovery by the owner to the value fixed by himself for the purpose of taxation. The court, through Mr.

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Bluebook (online)
111 S.W. 688, 129 Ky. 274, 1908 Ky. LEXIS 166, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mcglone-v-womack-kyctapp-1908.