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State Constitutional Law in 1932–33, II*
Published online by Cambridge University Press: 02 September 2013
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Review of administrative authority and procedure has at times some strange and unfortunate results. Such was the case when the railroads protested the payment of taxes levied by the state tax commission of Washington. When the issue was brought to the courts, a special master was designated to secure evidence and to make preliminary findings of fact and conclusions of law. The master found no actual fraud, but concluded that there was constructive fraud in fixing base values and in allocating such values to the counties. He also found gross over-valuation and a grossly excessive ratio of assessed to actual value.
With the master's report before it, the federal district court made the usual deferential statement to administrative officers in this field in asserting that great care must be taken not unduly to interfere with the discretion which is confided to the assessing and taxing agencies; within their jurisdiction, except in case of fraud or a clearly shown adoption of wrong principles, they are the ultimate guardians of certain rights. Then the court proceeded to condemn the methods of procedure followed by the tax commission in assessing railway property, and also to disapprove of some of the conclusions of the master. Among these conclusions, the master believed that reproduction cost could not be used as a criterion for tax purposes; but the court held that such cost may be considered a relevant factor in such cases.
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- Copyright © American Political Science Association 1933
References
84 Cf. Dimock, Marshall E., “American Administrative Law in 1931,” in this Review, Vol. 26, p. 894Google Scholar, and note on “Judicial Control of Administrative Agencies in New York,” Col. Law Rev., Vol. 33, p. 105 (Jan., 1933)CrossRefGoogle Scholar.
85 Northern Pacific Ry. Co. v. Adams Co., 1 F. Supp. 163 (July, 1932).
86 As to the effects of such proceedings on the mode and methods of state taxation, with a fruitful field for attorneys, engineers, and economists, it may be noted that the master's hearings were held from June, 1927, to September, 1928, and that the evidence was completed in January, 1929. There were 2,944 exhibits, varying from one to 1,000 sheets, and the entire record weighed nearly a ton. Approximately five years after the hearings were begun, the district court rendered its decision. Perhaps so much time and elaborate technique were considered justifiable when nearly fifty million dollars presumed over-valuation was involved.
87 Parker v. Board of Dental Examiners, 14 P. (2d) 67 (Sept., 1932). See dissent of Justice Langdon, who contended that the interpretation of the act which permitted for many years the operation of corporate dental systems should not be set aside by a mere change in the application of the term “unprofessional conduct.”
88 Sapero v. State Board of Medical Examiners, 11 P. (2d) 555 (Colo., April, 1932).
89 State v. Kievman, 165 A. 601 (April, 1933).
90 State v. Board of City Com'r's., 245 N.W. 887 (N.Da., Aug. and Dec, 1932). J. Burr and C. J. Christianson dissented on the ground that there was a great deal of evidence before the commissioners on which their decision was based, and that what the majority of the court was doing was to insist on substituting their judgment on the sufficiency of the evidence. See this Review, Vol. 26, p. 673. In Hoyt Bros. v. Grand Rapids, 245 N.W. 509 (Dec., 1932), an ordinance was held void authorizing the city manager to grant or withhold permits for soliciting funds for charitable purposes on determination of whether a charity is “worthy” and applicants are “fit and responsible,” because it was considered a grant of arbitrary power.
91 Markham v. Cornell, 18 P. (2d) 158 (Jan., 1933).
92 Finance Sec. Co. v. Conway, 146 So. 22 (La., Jan., 1933).
93 People v. Broad, 12 P. (2d) 941 (Calif., July, 1932). Sexual sterilization acts were passed upon in two cases. A North Carolina act authorizing the sterilization of mentally defective persons was declared void as not providing due notice and hearing. On this ground the decision of Buck v. Bell, 274 U.S. 200 (1927) was distinguished. Brewer v. Valk, 176 S.E. 638 (Feb., 1933). On the other hand, a statute providing for sterilization of certain patients of state institutions aMcted with recurrent hereditary insanity was held not to confer judicial powers on an administrative body, nor to inflict cruel or unusual punishments, nor to violate the due process of law requirement. In re Main, 19 P. (2d) 153 (Okla., Feb., 1933).
94 See Featherstone v. Norman, 153 S.E. 58 (Ga., 1930), and Hattiesburg Grocery Co. v. Robertson, 88 So. 4 (Miss., 1921), for survey of pertinent decisions. See also “The Constitutionality of the Illinois Income Tax Law of 1932,” Univ. of Chicago Law Rev., Vol. 1, p. 126 (May, 1933)Google Scholar.
95 Pollock v. Farmers' Loan & Trust Co., 157 U.S. 429 and 158 U.S. 601 (1895).
96 State v. Frear, 134 N.W. 673 (1912), and see Rottschaefer, Henry, “A State Income Tax and the Minnesota Constitution,” Minn. Law Rev., Vol. 12, p. 683. (June, 1928)Google Scholar.
97 Diefendorf v. Gallet, 10 P. (2d) 307 (Mar., 1932). A careful review of the authorities, Justice Leefer believes, indicates “that in only one jurisdiction, Alabama, has the rule that net income from all sources is property been upheld.”
98 Evans v. McCabe, 52 S.W. (2d) 159 (July, 1932).
99 Bachrach v. Nelson, 132 N.E. 909 (Oct., 1932). For comments on this case, consult “The Constitutionality of the Illinois Income Tax Law of 1932,” referred to supra, note 94. For a different interpretation under similar constitutional provisions, see Stanley v. Gates, 19 S.W. (2d) 1000 (Ark., 1929).
100 Alpha Tau Omega Fraternity v. Board of County Com'rs., 18 P. (2d) 573 (Kan., Jan., 1933).
101 Mayor and City Council of Baltimore v. Williams, 61 F. (2d) 374 (Oct., 1932). For the reversal of this decision by the Supreme Court of the United States, see Williams v. Mayor and City Council of Baltimore, 53 S.Ct. 431 (March, 1933).
102 Oregon Short Line R. Co. v. Berg, 16 P. (2d) 373 (Ida., Dec., 1932).
103 For citation of cases, see Harvard Law Rev., Vol. 46, p. 860 (March. 1933)CrossRefGoogle Scholar.
104 Norwood v. Baker, 172 U.S. 269 (1898).
105 Dix-Ferndale Taxpayers' Assn. v. City of Detroit, 242 N.W. 732 (June, 1932). Cf. Iowa Law Rev., Vol. 18, p. 99 (Nov., 1932)Google Scholar.
106 Herriot v. City of Pensacola, 146 So. 654 (Feb., 1933).
107 Objections to the form or phraseology of the title were raised in many cases not considered in this summary.
108 See Browne v. Baltimore, 161 A. 24 (June, 1932), and Atlas Powder Co. v. Detroit Fidelity & Surety Co., 51 S.W. (2d) 841 (Tenn., July, 1932), in which the court said: “If the words in a title, taken at any sense or meaning which they will bear, are sufficient to cover the provisions of the act,” it will be sustained. See also Katz v. State, 54 S.W. 130 (Tex., Oct., 1932).
109 Egekvist Bakeries v. Benson, 243 N.W. 853 (Minn., July, 1932). The original act regulated the weight of bread, and it was held that the amendment could not deal with a new subject, namely, wrapping. An amendment must be germane to the original act. See note, Iowa Law Rev., Vol. 18, p. 101 (Nov., 1932)Google Scholar, suggesting that “in last analysis the question is one of strict or broad construction. The decisions cannot all be reconciled, even in the same jurisdiction.”
110 Board of County Commissioners v. Giddings, 14 P. (2d) 418 (Okla., Sept., 1932).
111 In re Soldiers' and Sailors' Memorial Bridge, 162 A. 309 (June, 1932). For a difference of opinion as to whether a title is broad enough to cover legislative provisions for labeling food containers, see ex parte Baer, 15 P. (2d) 489 (Calif., Oct., 1932).
112 Nash Finch Co. v. Farmers & Merchants Bank, 246 N.W. 637 (S.D., Feb., 1933), holding void an act declaring a draft, given in payment of clearings before a bank's failure, a preferred claim. Among the acts invalidated are the following. An act relating to corporations, in so far as purporting to repeal statutes providing for organization of partnership associations. Voorhies v. Hill-Davis Co., 245 N.W. 579 (Mich., Dec., 1932). The clause that unconstitutionality of provisions for registration of rural voters should not affect those as to city voters was held ineffective as not embraced in the title. Atherton v. Fox, 54 S.W. 11 (Ky., June, 1932). In this case, with two judges dissenting, an act relating to registration of voters was held void. A provision for the semi-annual payment of municipal taxes and allowance of discount thereon was held void. Bedford Corporation v. Price, 166 S.E. 380 (W. Va., Nov., 1932). An act was declared void where its title stated that its purpose was further to define the attempt to commit arson, but instead changed the penalty only. Rolner v. State, 55 S.W. 98 (Tex., Nov., 1932). A statute abolishing the position of deputy insurance commissioner. Boggers v. Johnson, 167 S.E. 82 (W.Va., Dec., 1932). An act requiring the clerk of the court to deposit funds at interest, in so far as applicable to private funds deposited in the registry of the court. Perry v. Sanders, 145 So. 116 (La., Nov., 1932). An act abolishing the positions of the state board of education and its advisory members, Moats v. Cook, 167 S.E. 137 (W.Va., Dec., 1932), and one taxing operators of cigarette vending machines. Ex parte Turner, 55 S.W. 833 (Tex., Dec., 1932). A provision including persons operating their own motor vehicles for transportation of their own property, where title related to regulation of private carriers by motor vehicle for compensation. People v. Montgomery, 19 P. (2d) 205 (Colo., Jan., 1933). An act entitled as one to amend the charter of a town, which in its body regulated establishment of cemeteries. Rosehill Cemetery Co. v. City of Chicago, 185 N.W. 170 (Feb., 1933).
113 Jackson v. Walker, 49 S.W. (2d) 693 (April, 1932). For a brief summary of decisions relating to this issue, see Harvard Law Rev., Vol. 46, p. 725 (Feb., 1933)Google Scholar.
114 Gallarno v. Long, 243 N.W. 719 (June, 1932). The South Dakota cases of State v. Reeves, 184 N.W. 993, and Christopherson v. Reeves, 184 N.W. 1015 (1921), were disapproved. For different reasoning, see Scroggie v. Scarborough, 160 S.E. 596 (1931).
115 For supporting decisions, McAIister v. State, 219 P. 134 (1923), and Duggan v. City of Emporia, 114 P. 235 (1902), were cited.
116 In re Initiative Petitions, 6 P. (2d) 703 (Dec., 1931).
117 See State v. Ollcott, 125 P. 303 (Ore., 1912).
118 State v. Ledder, 143 So. 148 (Fla., July, 1932). The court cited and followed City of Watts v. Superior Court of Los Angeles Co., 173 P. 183 (1918).
119 Coghlan v. Cuskelly, 244 N.W. 39 (June, 1932). Because constitutional provisions authorizing the supreme court to review the action of the secretary of state in passing upon the sufficiency of an initiative petition was considered mandatory and self-executing, such a petition proposing reductions in the salaries of state officers was held defective, due to failure to observe the constitutional requirement as to the enacting clause. Preckel v. Byrne, 243 N.W. 823 (N.D., July, 1932).
120 Smiley v. Holm, 285 U.S. 355; Koening v. Flynn, 285 U.S. 375; and Carroll v. Becker, 285 U.S. 380 (1931). In these cases it was held that procedure as to reapportionment involves normal legislative action and is subject to all of the constitutional requirements relating to such action.
121 Wood v. State, 142 So. 747 (July, 1932).
122 Broom v. Wood, 1 F. Supp. 134 (Sept., 1932). The act of Congress of June 18, 1929, in providing for reapportionment under the Fifteenth Census omitted the requirements as to compactness, contiguity, and equality in population of new districts to be created. This means, according to Chief Justice Hughes, that these requirements of the act of 1911 expired by their own limitations. Congress, in his opinion, did not intend to reSnact the provision relative to compactness, contiguity, and equality in population. Four justices were of the opinion that the validity of the pertinent section of the act of 1911 was not properly before the court. Wood v. Broom, 287 U.S. 1 (1932); cf. note, Univ. of Penna. Law Rev., Vol. 81, p. 343 (Jan., 1932)Google Scholar.
123 Hume v. Mahan, 1 F. Supp. 142 (Sept., 1932); in Mahan v. Bruce, 55 S.W. (2d) 368 (Dec., 1932), the Kentucky court of appeals held this law valid, the Supreme Court of the United States in the meantime having reversed the decision of the district court. Mahan v. Hume, 287 U.S. 575 (1932), memorandum of opinion on the authority of Wood v. Broom, supra. See also Browne v. Saunders, S.E. 105 (Oct., 1932), holding a Virginia congressional reapportionment law void for the same reason. Cf., also, State v. Daman, 243 N.W. 481 (Wis., June, 1932), approving a state reapportionment act as not disclosing unnecessary inequality in the population of the districts.
124 State v. Becker, 290 Mo. 560 (1921).
125 State v. Becker, 49 S.W. (2d) 146 (April, 1932). In a dissenting opinion, three justices urged that the former decision should be overruled.
126 In re Legislative Reapportionment, 246 N.W. 295 (S. Da., Jan., 1933).
127 State Budget Commission v. Lebus, 51 S.W. (2d) 965 (June, 1932).
128 Kneeland v. Multnomah Co., 10 P. (2d) 342 (April., 1932).
129 In re Opinions of Justices, 143 So. 289 (Aug., 1932).
130 Commonwealth v. Liveright, 161 A. 697 (April, 1932).
131 People v. Board of Education; 182 N.E. 383 (July, 1932).
132 In re Opinions of Justices, 143 So. 808 (Oct., 1932).
133 Thompson v. Stack, 247 N.W. 360 (March, 1933).
134 City and County of San Francisco v. Collins, 13 P. (2d) 912 (Aug., 1932). See also Patrick v. Riley, 287 P. 455 (1930), supporting paying of public funds to individuals.
135 State v. Coarsey, 141 So. 740 (May, 1932).
136 Rummens v. Evans, 13 P. (2d) 26 (June, 1932).
137 Mayor and City Council of Baltimore v. Fuget, 165 A. 618 (Mar., 1933).
138 Magnano Co. v. Dunbar 2 F. Suop. 417 (Wash. Nov., 1932)
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