Pleuler v. State

11 Neb. 547
CourtNebraska Supreme Court
DecidedJuly 15, 1881
StatusPublished
Cited by44 cases

This text of 11 Neb. 547 (Pleuler v. State) is published on Counsel Stack Legal Research, covering Nebraska Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Pleuler v. State, 11 Neb. 547 (Neb. 1881).

Opinion

Lake, J.

In the consideration of this case it should be kept in mind that to justify a court in pronouncing an act of the legislature unconstitutional, it must be clear and free from reasonable doubt that it is so, not a doubtful and argumentative implication. Or, in other words, a statute should not be held invalid unless it is clearly forbidden by the paramount law. Such substantially has been the holding of all courts speaking upon this subject. Cooper v. Telfair, 4 Dallas, 14. Sharpless et al. v. The Mayor etc., 21 Pa., 147. Adams v. Howe, 14 Mass., 340. City of Lexington v. McQuillan, 9 Dana, 513. Santo v. The State, 2 Ia., 165. The State, [556]*556ex rel., v. County Judge, 2 Ia., 280. Fisher v. McGirr, 1 Gray, 1. Sears v. Cottrell, 5 Mich., 251. Tyler v. The People, 8 Mich., 333. Hill v. Higdon, 5 Ohio Stat., 243.

The primary and chief reáson urged for the reversal of this judgment is, that the act under which the conviction was had is in conflict with Sec. 1, Art. IX of the constitution of this state, which is that: “The legislature shall provide such revenue as may be needful by levying a tax by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her,- or its property and franchises, the value to be ascertained in such manner as the legislature shall direct, and it shall have power to tax peddlers, auctioneers, brokers, hawkers, commission merchants, showmen, jugglers, inn-keepers, liquor dealers, toll bridges, ferries, insurance, telegraph, and express business, venders of patents, in such manner as it shall direct by general law, uniforma as to the class upon which it operates.”

The ground of the alleged infraction of this provision of the constitution is, that the money exacted for a license issued under the act in question is simply a tax upon the business of the licensee, and, as necessarily imposed uxxder the law, lacks the essential element of uniformity. As we view the law, however, this question of uniformity is not necessarily involved in the decision to be here made, and, even if the claim that this exaction of license money is but taxation, pure and simple, whatever might be said of the manner of its enforcement, it is not at all clear to our minds that the law itself is wanting in this particular.

This statute is in many respects a peculiar one. In the first place it will be observed that, without action by the local authorities under it, it is strictly a prohibitory law throughout the entire state. The eleventh [557]*557section provides that: “ All persons who shall sell or give away, upon any pretext, malt, spirituous, or vinous liquors, or any intoxicating drinks, without having first complied with the provisions of this act and obtained a license as herein set forth, shall, for each offense, be deemed guilty of a misdemeanor,” etc.

As before said, this prohibition is general, covering the whole state, but, presumably out of respect and in deference to the varying sentiments of the local communities in the several counties, cities, and villages on the subject of liquor traffic, provision is made for its legalization under very stringent regulations through the medium of licenses, which may be obtained if the local authorities in their discretion see fit to grant them. In effect, it is simply' a local option law, for the local officers may either license, or refuse to license, as they “shall deem best.”

By sec. 5, art. VIII of the constitution “All fines, penalties, and license moneys, arising under the general laws of the state,” belong to the school fund of counties, cities, and other local subdivisions, respectively, in which they are collected', so that, even if these license moneys were to be deemed taxes, within the meaning of the constitutional provision relied on, and to which we shall hereafter refer more particularly, they are not state, but merely local taxes, and if enforced within each of the inferior jurisdictions according to some uniform rule, the objection here urged could have no force, for it seems to be well settled that this rule of uniformity is fully satisfied if duly observed within each jurisdiction for whose use the taxes are levied; state taxes uniform throughout the state, county taxes throughout the county, city taxes throughout the particular city, etc., being all that is .required, although levied under a general law of the state.

[558]*558. In Youngblood v. Sexton, 32 Mich., 406, the principal question was as to the validity of an act for the taxation of liquor traffic. It was objected that it violated a provision of the constitution of that state, which required all specific state taxes,-except those received from certain mining companies, to be applied “in paying the interest on the primary school, university, and other educational funds, and the interest and principal of the state debt,” etc. But by the act in question the taxes were appropriated “to the use of the towns, villages, and cities in which the business taxed was carried on.” The court held that although levied in pursuance of a general law of the state, it was not a state tax within the meaning of the constitution. Being put to the use of the community which paid it, it was in no proper sense anything more than a local tax, and that the constitutional requirement of uniformity was satisfied by the tax being levied upon all dealers alike, without discrimination on account of the amount of business done. See also upon this point: Commissioners of Ottawa Co. v. Nelson, 19 Kans., 234. Reported in 27 Am. Reports, 101. City of New Orleans v. Kaufman, 29 Am. Reports, 328, and 29 La. Ann. 283. State v. Rolle, 31 Am. Reports, 234, and 30 La. Ann. 991. Erom these authorities it would seem that even if the exaction of this money were to be regarded as a species of taxation simply, the constitutional rule of uniformity would not be broken so long as, within the particular district, no discrimination is made in the amounts required from persons applying for licenses.

But do these license moneys fall within the purview of the provision of the constitution above quoted ? It is strenuously insisted by counsel for the plaintiff in error in their brief, and was in oral argument at the bar, that they do, and many authorities were cited as sustaining that view, the more prominent of which we [559]*559will now notice very briefly: The first case in the order of citation is that of Ward v. Maryland, 12 Wall., 418, wherein it appears that, by a state statute, resident traders were required to take licenses and pay therefor from twelve to one hundred and fifty dollars, according to a sliding scale, with reference to stock in trade. Non-resident traders were required to pay three hundí ed dollars annually for the same privilege. It was held that the exaction was a tax, and that the distinction made between resident and non-resident traders rendered the law repugnant to Sec. 2, Art. 4 of the constitution of the United States. In this case the exaction was clearly a tax, and nothing else, as the purpose of the law was, not regulation, but the raising of revenue alone.

The next ease, that of Essex v. Barber, 7 N. J. L., 64, is one in which, it appears that, in the incorporation of certain towns, power was given them to license innkeepers under certain restrictions.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

State v. Gnewuch
316 Neb. 47 (Nebraska Supreme Court, 2024)
State v. Castaneda
287 Neb. 289 (Nebraska Supreme Court, 2014)
BHA Investments, Inc. v. State
63 P.3d 474 (Idaho Supreme Court, 2003)
Opinion No. (1996)
Nebraska Attorney General Reports, 1996
Otey v. Stenberg
34 F.3d 635 (Eighth Circuit, 1994)
Otey v. State
485 N.W.2d 153 (Nebraska Supreme Court, 1992)
Shadbolt v. County of Cherry
174 N.W.2d 733 (Nebraska Supreme Court, 1970)
Allen v. Nebraska Liquor Control Commission
140 N.W.2d 413 (Nebraska Supreme Court, 1966)
Sowma v. Parker, Att'y Gen.
22 A.2d 513 (Supreme Court of Vermont, 1941)
Effenberger v. Marconnit
283 N.W. 223 (Nebraska Supreme Court, 1939)
Zimmerman v. State
264 N.W. 668 (Nebraska Supreme Court, 1936)
State ex rel. Stevens v. Nickerson
151 N.W. 981 (Nebraska Supreme Court, 1915)
Gherna v. State
146 P. 494 (Arizona Supreme Court, 1915)
Yechout v. Tesnohlidek
150 N.W. 199 (Nebraska Supreme Court, 1914)
Janes v. Graves
15 Ohio N.P. (n.s.) 193 (Court of Common Pleas of Ohio, Franklin County, Civil Division, 1913)
Harding v. Board of Equalization
133 N.W. 191 (Nebraska Supreme Court, 1911)
Smith v. Roehrig
133 N.W. 230 (Nebraska Supreme Court, 1911)
Fuchs v. Common Council
132 N.W. 96 (Michigan Supreme Court, 1911)
Slack v. State
136 S.W. 1073 (Court of Criminal Appeals of Texas, 1911)
Gordon v. Corning
92 N.E. 59 (Indiana Supreme Court, 1910)

Cite This Page — Counsel Stack

Bluebook (online)
11 Neb. 547, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pleuler-v-state-neb-1881.