[Download] "State v. Toomey" by Supreme Court of Montana ~ eBook PDF Kindle ePub Free

July 07, 2021

eBook details

Title: State v. Toomey
Author : Supreme Court of Montana
Release Date : January 23, 1958
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 64 KB

Description

TAXATION ? INCOME TAX ? STATUTES ? APPEAL AND ERROR ? CONSTITUTIONAL LAW. 1. Appeal and Error ? Issues before Supreme Court. Supreme Court would not discuss any issue which counsel failed to argue, and would confine decision to points raised in brief. 2. Constitutional Law. The state constitution is a limitation rather than a grant of power. 3. Constitutional Law. Every doubt must be resolved in favor of validity of legislative act. 4. Statutes ? Legislative construction of statute. Legislative construction of a statute, while not binding on the court, may be given consideration. 5. Constitutional Law ? Effect of constitution on legislature. With reference to the subject upon which it assumes to speak, the Constitution is conclusive upon the legislature. 6. Constitutional Law ? Government branches may not usurp powers. One of the three distinct branches into which government is divided may not usurp the powers of another branch. 7. Constitutional Law ? Courts office to interpret. The office of interpreting legislative and constitutional provisions lies exclusively in the courts. 8. Constitutional Law ? Effect of constitutional provisions. Provisions of the constitution are mandatory and prohibitory, unless by express words they are declared otherwise. 9. Constitutional Law ? Burden of proof. The burden of proving denial of authority to enact income tax statute is upon person claiming invalidity of such statute. - Page 36 10. Taxation ? Income tax not invalid. The income tax law is not invalid for failure to operate simultaneously upon incomes of persons, firms and corporations, or for failure to replace property taxes. 11. Taxation ? Effect of constitutional power to levy income tax. The constitutional amendment granting power to levy income tax for purpose of replacing property taxes does not impose an affirmative duty to replace property taxes entirely. 12. Taxation ? Constitutional authorization of income tax permissive. In constitutional provision that constitutional provisions are mandatory and prohibitory unless by express words declared to be otherwise, the "unless" clause operates in the field of taxation, and hence constitutional provision authorizing income tax may be construed as merely permissive. 13. Constitutional Law ? Construction of constitutional amendment. Constitutional amendment must be construed in light of conditions existing at time of its adoption. 14. Taxation ? Effect of title to act. The mere fact that title to constitutional amendment authorizing imposition of income tax referred to "relief" from property taxes did not connote complete relief from existing burden. 15. Constitutional Law ? Basis of enactment of constitutional amendment. It would be assumed that constitutional amendment authorizing income tax was adopted in light of existing income tax law and construction based upon that law by Supreme Court. 16. Taxation ? People approved income tax act. By adoption of constitutional amendment authorizing income tax, the people impliedly approved act of legislature as it then existed, and opinion of majority of Supreme Court holding such act valid. 17. Constitutional Law ? No denial of equal protection. The income tax law does not deny equal protection of the laws.