County Commissioners v. Commissioners

Irving, J., delivered the opinion of the Court. The second section of the Act of 1888, ch. 244, provides, “that the County Commissioners of Prince George’s County shall authorize and direct the treasurer of said county to pay, from time to time, to the Commissioners of Laurel, the amount of the tax levied or taxed upon the real property within the limits of said town, to he appropriated and used by the said Commissioners of Laurel for the repair and improvement of the streets and roads within the limits of said town, and for such other improvements as said Commissioners of Laurel shall deem proper.” The Act was approved on the 4th day of April, 1888, and became immediately operative. The Commissioners of Laurel demanded of the County Commissioners the execution of the law in favor of the town; but the County Commissioners refused to order the treasurer to pay the taxes levied on the real estate for the year 1888, to the Commissioners of Laurel; and they applied to the Circuit Court for a mandamus compelling the County Commissioners to comply with the provisions of the statute. A mandamus was ordered and from that order appeal was taken. ⁴⁴⁵ The County Commissioner,? contend that the Act of Assembly is invalid, 1.

Because it is in violation of the 15th Article of the Bill of Rights, which requires equal contribution for the support of the government according to the actual worth of the tax-payer; 2ndly. Because it is in violation of section 29, of Article 3, of the Constitution in relation to the title of Acts of Assembly; and 3rdly. Because, if the Act is valid, it is not in terms retroactive and was not intended to apply to the year 1888, for which the levy was made before the Act went into effect, for the benefit of the creditors of the county. The view we take of the law will require us to consider only the first objection made to it.

The appellees contend that this Court has decided the main question involved on this appeal, in County Com’rs of Prince George's County vs. The Commissioners of Laurel, 51 Md., 461 , wherein the Act of 1880, ch. 144, was under consideration; but that view cannot be sustained. The cases are entirely dissimilar. The statutes are not alike. The Act of 1880, ch. 144, directed the taxes levied for road purposes on the real estate in the town of Laurel, to be paid to its commissioners for the purpose of keeping up and improving the roads within the corporate limits of the town.

In so far as that Act was challenged in the case in 51 Maryland, for repugnancy to the 15th Article of the Bill of Rights, this Court did say it was not obnoxious to that objection, because it only took the road tax levied on the real estate of the town, and applied it to particular roads of the public in which all had an interest, although within the town. It was applied as road, tax, but upon particular roads of the county. It was not necessary to the decision of that case to so determine; for the law was stricken down for repugnancy to a later ⁴⁴⁶ statute introducing a new scheme and policy with respect to the public roads of that county. If this case presented no other question, than was involved in the constitutional question therein incidentally and unnecessarily passed upon, we might think it best to adhere to the opinion there expressed; but the exigencies of this case do not require us to review that decision and to affirm or retract it; for the statute under consideration is much more sweeping in its operation, and presents a very different