People ex rel. Long v. Townsend

McKinstry, J.: The questions presented on this appeal involve the validity of the act entitled, “ An Act to regulate the assessment of migratory herds or bands of live stock, and to provide for an equitable distribution of the taxes derived therefrom.” (Stats. 1873-74, p. 376.)

The first section of the act requires, that, whenever a county assessor assesses any live stock, “ he must demand of the person who gives him a list thereof a statement under oath, showing ” whether such stock, or any portion thereof, “ will, during [635]the year,” be moved to another county for pasturage, and, if so, the name of the county; also, the number, kind, and value of the stock; “ provided, that should such person, at the time of the assessment, not hare determined to remove such stock,” it shall be lawful subsequently to make the return by mail.

The second section provides, that, within ten days after making an assessment, it shall be the duty of the county assessor to transmit by mail to the treasurer of the county “ to which such stock is to he taken ” a copy of a statement, showing the number and kind of stock “to he removed” to such county, and its assessed value.

The fifth section is to the effect, that, on the first Monday of February in each year, the treasurer of each county to which a list has been sent must make out a demand against the county from which the list has been transmitted; the treasurer of which must pay over to the treasurer making the demand all moneys received by him for the use of the county from which the demand comes—being one-half of all the taxes received for county purposes as taxes upon the property listed (§ 4). We are not called on, in this case, to determine whether the benefits of taxes upon personal property might, by legislative enactment, be distributed between two counties, each of which has afforded local governmental protection during a part of the year.

It is manifest, from a reading of the statute, that the payment by the county where the tax has been collected to the county making the demand does in no degree depend upon the fact that the property, or the owner thereof, lias even been within the county which claims half the tax. The plan provided by the act is a plan by which the officers of one county are compelled to collect taxes for the benefit of another county. If the county for whose benefit the tax is collected could not be authorized to collect the tax directly, and by its own officers, the statute must be held to be void.