NAT. BANK OF CHESTER (lQ. 'V ·.
OF CHESTBR 00.
NAT. BANK OF CHESTER CO.
COM'RS OF CHESTER CO.
(Circuit Oourt, E. D. Penn8ylvania. October 2, 1882.)
CONSTITUTION LAW-STATUTE-SUBJECT ExPRESSED INTITLE-REPUBLIOATION OF ORIGINAL ACT IN AMENDMENT-'l'AXA.:L'ION,-NATIONAL BANK.
Bysectid'n 17 ohctof June 7, 1879,.entitled "An act to provide revenue by taxation," the Pennsylvania legislature enacted that where any banks elected to pay a tax of six-tenths of 1per cent. on the value of the shares, the shares, capital, and profits of the bank should be exempt from other taxation. By act of Januaryl0, 1881, entitled "A supplement to an act entitled I An act to providcrevenue b,)' taxation, approved June 7, 1879,' " the portion of the seventeenth section of that act containing Ule above provisions was re-enacted, with the. exception that the exemption from was confined to .. so much of the capital and profits of such bank as shall not be invested in rcal estate." The whQle section was not re-enacted, and there were some immaterial verbal alterations in'the part which was set out. Held, that the act of January 10, 1881, did not violate the constitutional provision that no bill should contain more than one subject, it. did not viowhich shOUld be clearly expressed iutue tit Ie. Held, late a constitutional provision that no law should be amended by reference to the title only, but so much thereof as was amended should be re-enlictedand published at length.
SAME-REPUGNANCY IN STATUTE.
It appeared that at the time of the passage of the act of 1881 the only national bank property taxable for local purposes was its real estate. Held, that this did not render the act void for repugnancy. . PER BRADLEY, J" To declare an act of assembly repugnant the repugnancy face, and must be in contliet with the main intent and obmust appear upon ject of the enactment. . .
Motion for injunction upon a bill in equity by.the NationalB/tnk of Chester county, against the commissioners of Chester county, Pennsylvania, setting forth(1) That the plaintiff is an associationtorcarrY;ngon,' tne ousmess 01 banking, duly incorporated under the national bankaefof.June 3,1864. (2) 'rhat, under .the laws of the state of moneyed capital In the hands of individual citizens of said state is, exempt, from local taxation, is subject tOll. state tax of four mills on every dollar of the value thereof, and the shares of state and national banks are taxed at the same rate. .. , . (3) That the act of the legislature of Pennsylvania, approved June 7,1879, entitled "An act to provide revenue by taxation," in section17 thereof,provides as follows: ,,* * ... Incase any bank or savings institution, incorporated by this state, or any nationitl bank, elect to collect annu:ally from the shareholders thereof a tax of six-tenths of 1 per centum u,pon the par value of all the shares of said bank or savings institution, and pay the sanie in the state treasury on or before the twentieth day of June in every year, the sllai'es,
*Reported by Frank P. Pricharo, Esq" ofthe PWladelphia liar.
capital, and profits of such bank shall be exempt from all other nucler the laws (lfthis commonwealth." (4) That the supreme court of Pennsylvania decided that, in the case of natiorial banks paying the increased state tax, the exemption secured thereby extends to all local taxation whatever upon the real estate of such bank. (5) That, shortly after the said decision of the supreme court of Pennsylvania, viz., January 10, 1881, the legislature of Pennsylvania passed a certain other act, entitled "A supplement to an act entitled 'An act to provide revenue by taxation,' approved the seventh day of June, 1879." the third section of which provides as follows: "Sec. 3. In case any bank or savings institution, incorporated by this state or the United States, shall elect to collect annually from the shareholders thereof a tax of six-tenths of 1 per centum upon the par value' of all the shares of said bank or savings institutiop, and pay the same into .the state treasury on or before the first day of March in each year, the shares and so mW:k of the capital and profits of sucl)., bank as shall not be invested in real estate, shall be exempt from all other'taxation under the laws of this common, wealth." (6) That, in February, 1882, the plaintiff paid to the commonwealth of Pennsylvania, for the year 1882, the slim of $1,350. being a tax of six mills , upon the par value of all of the shares of the plaintiff's bank. (7) That the plaintiff owns certain real estate in West Chester, Pennsylvania, on which the defendants have levied local taxes for the year 1882; that the third section of the act of June 10, 1881, is inoperative and void, for the following reasons: First, because the title to said act is in conflict with article 3, § 3, of the constitution of Pennsylvania, which provides: "Sec. 3, No bill, except general appropriation bills, shall be passed containing more than one subject, which shall be clearly expressed in the title." Second. because the third section of said act is in conflict with article 3, § 6, of the constitution of Pennsylvania, which prOVides as follows: "Sec. 6. No law -shan .be revived, amended, or the provisions thereof extended or conferred, by reference to the title only, but so much thereof as is reVived, amended, extended. or conferred shall he re-enacted and published at length," in this: that said third section materially amends the provisions of section 17 of the act of Juile 7, 1879, (to which it is a supplement,) and fails to re-enact and publish at length so much of said act of June 7. 1879,. as is thereby amended. Third, because said third section of the act of June la, 1881, in so far as it attempts to make the real estate of national banks taxable for local purposes, is inoperative and void for repugnancy, in this: Under the act of as .. The National Bank Act," only the congress of June 3, 1864. shares and real estate of national banks are taxable under the state laws. The shares are not taxable at any higher rate than" moneyed capital of individuals." Moneyed capital of individuals is in Pennsylvania exempt from local taxation, and was so exempt prior to the passage of the said acts of June 7, 1879, and June 10, 1881. At the time of the passage of the act of June 10, U,81. the only national bank property taxable for local purposes was its real estate. The saving clause of the third section of the act of June 10 1881, excepted from the operation of said act the only property to which
exemption therein given could extend, to-wit, the real estate of national banks. Said exception or saving clause in the said third section of the said act of June 10, 1881, is thus void and inoperative, as being repugnant to the purview of said act.
rfhe bill prayed for an injunction against the defendants from levying taxes for 1882 upon the plaintiff's real estate. Defendants demurred. James W. M. Newlin, Wm. B. Waddell, and,J. M. Gazzam, for plaintiff. Samuel D. Ra'msey and Thomas S. Butler, for county commissioners. Before BRADLEY, .Justice, and BUTLER, D. J. BRADLEY, Justice, (orally.) We have no doubt that the act of assemblyof June 10, 1881, is constitutional. , The title,clearlyexpresse8 the purposes of the act; and the old law, as amended, is re-enacted at length in the supplemental act. Nor is the' act repugnant. To deCIare an act of assembly repugnant, the reJ>ugnancy must appear upon its face, and must be in conflict with the main intent and object / of the enactment. The bill is dismissed. See Second Nat. Bank v. Ctddwell, 13 FED.
VITI and another
TUTTON, Collector, etc.October 24, 1882.)
(Oircuit OQurt, E. D, Pennsylvania.
CUSTOMS DUTIEB-MANUFACTunE OF MARBLE-PROFESSIONAL PRODUCTJ:JNS OF A STATUARy-SECTION 2504, REV. ST.
The" professional productions of a statuary or of a sculptor" include all the artistic work of a professional statuary or sculptor produced in the exert ise of his profession, whether the creations of the artist or copies of the creaLit,ns of others.
2. SAME-RATES OF DUTIES.
Such importations are 1Iable to a duty of 10 per centum ad MlM'llm, and IIrc not to be Classed with "all manufactures of marble, not otherwise provided for," which are liable to a duty of 50 per centum ad valorem.
Motion for Judgment upon Special Verdict. The jury found the following special verdict:
'I;hat during the years 1879 and . 1880 the plaintiffs were partners, trading as Viti Brothers, and the defendant was, during said time, collector' of customs for the port of Philadelphia; that between the thirteenth day of No:' .Reported by Alhert B. Guilbert, of tbe Philadelphia bar.