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rT? " T"E U'"''" II j Published Every Thursday .-ATCotputi/, Till-; I.Kfr N I.I I > ? I- It ?N* v. SIM I* IW'M W,? - i * "v " ' UkUai.d tho full text of Chief Juslico Simpsons decision on the ease of tho Xinetv-six township bond ma! tor. Kverybody will ho anxious tc know how will tho decision affect the Township bonds issued in I lorry in aid of tho \Y. ('. X (' railroad. Lawyers differ in opinion and wo can only express our own individual opinion after careful readings of the decisior. Wo have reached our conclusion reluctantly hot conscientiously, that this decision of tho Supreme ( ourt invalidates every 'Township bond in the State. The Legislature ^rantino' the charter to the (ireenville and Port 'oyal railroad attempted to renied\ a foreseen dillioulty of Township subscribing to tho capital stock of rail roads by making the Townships cori i:~.. \i > ' ijvMiiiw uimn'9, inns (]iiniMyniir lliom to exercise corporate functions. < >l>jection was taken to this because as alleged it violated Sue. '20 Art. '2 of the Constitution which declares that, "every Act or resolution havino- tin force of law shall relate to hut one subject and this shall bo expressed in its title." The Supremo t'ourt do not concur with .Jud<n- Norton, whoso opinion was that there w*asmore expressed in the A^t than was covered by the title anil therefore the Act was in conflict with this section. According to the Supreme Court the Legislature conferred en Ninety-Six township a corporate power without a corporate purpose. 1 lore hinoes the validity of all Township bonds. See. X. Art. tf Constitution provides; "That the corporate authorities of counties townships, schools dislriotscitics, towns and villages niav be vested with power to assess and collect taxes for corporate ? _ . _ purposes," etc., etc. Counties are """^^rporato bodies having jurisdiction (jvcTliTpfr^L^'vUiii^^ bridges, ferries and therefore have a twumrate purpose in levying taxes them. ( 'ounties can snliscrnu^io railroads because railroads are esteemed as hiediwavs and embraced within their corporate purposes. But what is the corporate purpose of a township? What corporate interest does it control demanding the taxing power for its advancement? <iOV UK NO ITS >1 KSSAtii:. W e present the portions of the tlovernor's Message bearing on the Agriculture t.'ollegc, Experimental Stations and Pensions for the information of our readers. It is all worthy of consideration but is too long. A(ii:uri.rt i!Ai, < oi.i.tan:. The wisdom and necessity of establishing a high class institution of learning devoted exclusively to instrnction in the sciences pertaining to agriculture and in all the technological studies and arts germane to mis iiiusi niij)on;ini ami uimiamcnlal pursuit of man, has, during the past threo years, excited great interest among the people of this State, and enlisted >n its behalf the warmest advocacy anil earnest efforts of many of our best and worthiest citizens. l'his (juestion is one that demands * for its solution no investigation of principle, as it involves none, but simply consideration of policy as affecting the wishes and vital interest of a large, and important portion ol the people of the State. The decision upon this much-agitated, arrived at by the last Legislature, after itsmature and elaborate discussion foi weeks, has been disturbed and unsettled by the introduction of a new factor, viz: the liberal bequest madi to the State for the establishment ol such an institution by a distinguished adopted citizen, the lion. T. (.' Clemson, at*liis demise during the spring of the present year, coupled with certain conditions, which, unilei the terms of the will, must attael to its acceptance by the State. Naturally, therefore, the whole inattei has again been brought before the people ami fully and exhaustively discussed in both the State and county campaigns immediately preceding tho general elections. There can then be no doubt whatever that you, the chosen Representatives of the people, are in accurate possession of their views and wishes, and being of all vocations in life, and more largely of tho agricultural class than any 4^M^^>ther, are prepared at all points to wisely the nation -Sj yV ; elusion to be reached. There can be ' no doubt, if it is tin; well ascertained i desire of the agricultural olnss of the State that such a college should ho established, that there should ho measures at once taken to that rod as a ju^t recognition of their importance ' in numbers, intellio1 euco and the value of their productions. The farmers constitute the very hone an 1 ; sinew of the laud, and upon the result . ih< it '.1 * mi> ;o '! ?11?r-! in. ii winch in i-t. t||> }..i". li" .1 w ;i > - best Mlbsorw i .?f I?i must el foctu.'illy promoted when the oecupu- i lion of fanning is u ?st ; uce 'ssfully and intolliirentlv c ?n 1 ?i< t< I. Admitting the n ??f tho* n ; rouoh education uiul t cluneal instruction to the followers of this1 prima! as of nnv othoi pursuit in life, i which surolv no one in this a^e of progress can (picstion, the duty of providine1 the means f >r : noli e location and instruction becomes imperative, if not already existing, t'onsid orations of economy ho-onies secondary where results are to he so amply componsatino for the the money expended. If, therefore, in the judgment of your honorahle Imdv. in addition to tin* splemlid opportnni* ti??s ofTered l>y our nia?Miifieent and .* ... superbly equipped I nivorsit\ for the aequ:roment of agricultural knowledge in all its depart meets, from the mos' rndiinental to the most scicntilie in character, there he need of further facilities in this direction, it would he hotli just and wise to accede to the demand for a separate : ...t i .. .n i i i i itii i i ii i ?i 4 IIIMI nrui'iMMi, hy such si<?|?s as j>mi hmec wonlil dictate, to establish such an instituli >n as would accompli h the purpnsi son<r|it, and l>?' a credit to clie* Slate. I>111 this, I am idearly of th opinion, should In- dono without inpuv' to' or the least dUt irbunco of, tin oro-ani/.atioii of a siii?He instituli >n n n now existing. iliero could he* no wisdom in, and therefore IIO 6XCII80 for jnillinjr clown one institution already established upon the broadest and most enli^litened liases, and accomplishing a wondrous work towards the intellect oral advancement of our vouiijt men, to erect another comparatively experimental in its system, and far narrower in its Held of instruction and usefulness. Nor should the buildiuo of a separate agricultural college d'epe ml 11j>c>n the acceptance of the < .'leiuson or any other heipiest, for the State of South Carolina is not as poor as some would represent her to he, and hv a careful liushniidino ?if her resources, mli mo noimraine maintenance of lu?r orUMv she will, in the next few years, 1)0 auTj'lx, ably to I>u1111 ami support such a eoTfeuTi dollar's increase of taxation. The refunding of her debt at the reduced rate of interest, slut litis the rhdit to . n expect I?y tli" wise mamioeiiient of her finances will result in the annual saving of a sum - * 1 ";J(),000 at letisl that will ho more than sullicient to Imild, equip, and support, in the nio>t effective manner, a first-class institution. In this connection I would suooest the further utilization of our experiment stations for the purpose of agricultural education, bv gradually converting tlieni into preparatory schools, where the manual labor of the pupils could be successfully emploN ed in the cultivation of the farms and the conduct of experimentation, while souurin?( for themselves. bv their own otTnrtvs mi.l with out cost to the State, the inestimable advantage of a technical education, They would thus become superb feeders of our higher institution, and the most worthy, industrious, and proficient atnono the pupils nii<dit ho awarded scholarships in our Stab I niversity as an incentive to amhi tion and exertion. 1 cannot, in fairness and frankness, pass from this subject without a brief expression of my views on tin matter of tin; "C'lomson bequest," already alluded tc, which, I presume, will be brought before you in souk shape for your consideration. Its acceptance or rejection upon tin conditions with which it is incumbered is a matter solely for your <j,. . termination, and in which no e.xecu tivo oflieer has either voice or vote, lint my sense of dut y compels me t< I say that whlio I would rejoiee to sec j the State in posession of so hand, some a property and so laroe ; dona tion, especially hollowed as it is by the conclusion memories of her orait ic.-t atulgreatest son, Iain decidedly of thu opinion tluit it would comport p neither with her true interest not I sovereign dignity us an independent Commonwealth to hastily and for " tnally accept it before the validity ol the will is clearly and judicially es1 tablishcd, and before ti positivo and . unquestioned ascertainment of the fact is had, ttiat the institution, when established, shall ho, and forever remain, tinder the supreme and sole ' control of tho State. ' I >iit upon your honorable body, as I have said, rests the responsibility of the determination' of this question, and with these thoughts I leave it in vour hands in full confidence of your reaching the wisest and most righto* , ous conclusion. I'KXSIONS. I respectfully call the attention of the (ioneral Assembly to that portion of the comptroller gbr.etnl's report which refers to pensions, and the recommendations made therein by the pension board. The t?>tal number of applications filed in the comptroller's office during the year and up to JiOth of September is2 020. -The pension board approved 2,025 :>f the the apjdications filed\ 1,102 of these were widows the the and in I hi:; iiojmy iikual service*. Tho hour I disapproved iVJ3 1 applications, of which ')71 wore for j soldiers: and Tit for widow*. The threat amount of work entailed upon tiio eompl roller's oHico !iy tho j I unexpected number of applications, i tho correspondence consentient theto- ! i upon, the number of boohs to be . kept for the comptroller and pension board, and tin* lar?re number of warrants to lto issued u.onthlv made it necessary to employ a clerk to carry nut t'i" "vo: I in pn> .| ojcui the eompii ! !? i old boa: | !>v hy j.i nsiiat Act. , .Major Wade 11. M luniny wa,; ap pointed clerk by the com pi roller and ;' board, and tiiero b ir.tr m> ftimls to 1 . # pay said clerk, upon t'mT application, I I I. i\ < paid M ijor .M tnuiny TOO o it j af Iiv < ;vi! eontin<ront fund, and for I ( his s r\ ices as su?1i clork, I cone ir in tliv recommendation of tho pension | board, that ho la; paid such an amount.: as will make* his compensation ^I<H* par 111 on tli lor the timo lie has boon omploytyi, and that tho olliee bo made a permanent one. Attention is further direoted to tho loiter of the pension board, in tho comptroller's report, in whioli it is asked that a enmity !>nard of pensions be oroaui/.od to hoar in tho lirst instance all applications for pensions. Tho board is apprehonsive that arross [ frauds have already eropt in, and may continue to creep in, if such system is not adopted. The applications now oh file in tho comptroller's ollico could be reconsidered by said county boards. ant! tl i'ii returned to tlio comptroller numeral to I) * aouiiii submitted to the i State hoard; or now applications should be required. I he expenses. too of enforcing such Pension \ot, I>v reason of the povat n nub' r of applications, liuvo Mfowu mi larufo that I recommend that warrants be. issued to pensioners quarterly in stead of monthlv. To! pay the pensioners whoso appliciltions ; wore approved I borrowed *50,000. as authorized by law. This ainount has been expended as follows: Pension appi >nr: itiou.. . *50,000,00 | Money borrowed 50,1)()().(HP Expended. April 80 there was paid., ' si,-10,00 May 21 there was paid.. 7, 0 10,00 ( June do there was paid,. 0,000,00] July 82 there was paid.. 9,075,001 Au^Ol there WHS paid.. 0,980,001 Sept dO there was paid.. 0,098,00 i S 19,(')SS 00 | I balance unexpended 012 00: Total *50,000 00 SUPREME COURT DECISION. ^Towntfifp Rail^ roads Declared Invalid. Columbia llejfisti-r. In view of the erent interest existing in '.In* recent decision of the Supreine Court in the ease of hdTer.son Ployd and other taxpayers snuiinsl .1. W'ardlaw Perrin, Treasurer of Abbeville County, by wbieli township bond- are declared invalid by reason of the unconstitutionality of the Acts i under which they were issued, the . . . full text of the decision liled by Chief Justice Simpson is presented below: This case primarily involves the constitutionality of an Act entitled > "Ail Act to charter the (ireenvillo and Port l'oyal I tail road Company," J passed December 28, 1 SS2, and of I u.\n Act to amend an Act entitled i C\n Act to charter the Creenville ! and Port l'oyal Kailruad ('ainpany, passed December 81, 1JSS5. In tin; body of the Act power is L jjdven to Counties and townships, etc. ! to snlisciibo to the stock of the company therein chartered, and it enacts 1 that for the purpose of the Act "township shall be, ami they are . teivJiy declared to lie, bodies politic and eorpornto and vested with the > necessary powers to carry out the provisions of mis Act.1' I'nder the provisions of the Act n township known as Xine'v-Six Township, in Abbeville County, subscribed to the stock of si'.id company tlm County Commissioners as the corporate agents of said township issuine" the noe?.-sary bonds in pay tnent ?.f said subscription, to meet the interest of which bonds a tax was . assessed and co'lectod by the defendant, Treasurer of the ('ounty. 'The action below was brought by ? the taxpayers of said township, under Section \M?S, (Joneral Statutes, to recover the amount paid by them i ' ; under protest, to wit *d00.0i>. 'Their claim to recover is based mainly upon the proposition involvin<*, its we have said, the constitutionality of the enactment above refoired j to lo wit: it is claimed, lirst, that the Act in question, with its amendments, in so far as it |?tiiports to in, corporate any township or townships in tho body of said Act and not men! tinned in tlin title is in violation of that section of the Constitution that declares that "Kvory Act or resolution having the fortjo of law shall relate to but ono subject and this shall bo expressed in tho title." A 2 Sec. '20. Second, it is claimed that the Act j violates Section 8, of Article 0, of j tl>0 Constitution, which impliedly tn hibits the Legislature from vesting ??r I), CON WAV, S (J- Tl ho corporate authorities <?f Counties ownships, \o., with the power to issess and collect taxes for any other purpose except u corporate purpose, uul it is denied that the subucri ption j 11 >piostio:i liy Ninety Six Township, J ind the tax collected there, was for a orporato purpose. ' Now ass lining, in the first in itance, that the subscription bv N inet \ > i \ I < > v: r h >p ? ' '? ' ! ? :?eill?* and I *? ?i-t ! h?\"d ! ,'dlr. ' in puny was within its corporate pur|i >3ev and, therefor ', if said township 111 > * * * mm ooon iucorporuto'1 and vested vvitli power l<> assess suul collect a tnx to meet such subscription by a separate Act, oppressed in its title, such Act would not he obnoxious to Article 0, Section S, of the Constitution; yet the. question still presented j whether the incorporation of this township with the power mentioned in tho bod\ of the Act, which, in its title, refers oiilv to the chartering/' v n oT the railroad company, is not obnoxious to Section 'JO, Article 'J, s"/OW, because. as aliened, it refers to a subject distinct and foreign to that expressed in the title. Ilis Motor, the Circuit .ludoe, held and ruled that the Act was unconstitutional ill both particulars. This court has several times considered and discussed Section 'JO, Artir>h> o ,./.i,.1.1 it <i _> c V ) jy" MI iiiu mnuo i?i ( 'hiirleston vs. Oliver, Hi S. t17; Coleman vs. ( hostor, IS S. (101: Woodsides vs. Mcl )nniel, 1'J S. C.? I Hi, ami Connor vs. Ilailway Com- , puny, '20 S. ( \} 1 '27. In some of these eases, the priuripie under which the section should :>o construed anil applied was announced. In Charleston vs. Oliver, while hohlii.ir the Act under review unconstitutional because, in the judgment of the Court, it was iu vi? latinn of the se<:tion, the Court slid: %i\Yo think there has been and oue'111 jo l?e a general disposition to i.iive a libetal oonstruetion to Constitutioual provisions like this now unde.i consideration, rather than to embarrass legislation by an unnecessary strictness of construction (Coolv on Coast Line, 1 10), and we fully agree with tlie Supreme Court of the I 'nited States, where (San Antonio vs. MahalTey, HO I ". S., 'H I ) : iIn* 1 ;oiiauii^^r-^.Vrr. lower Court in Sun Antonio vs. Same, TJ Texas, ! 4On, it holds that, "whon an Act of I the I legislature expresses in its title the oliject of the Aid. the title em1 braces anil expresses any lawful I means to achieve the object, thus following the constitutional injuiioi tion that every law shall embrace but | one subject, and that shall be expressed in its title."' In Coleman vs. Chester, the court said: "This section, no doubt, contains a wise provision, and, if ! properly observed, would tend ?rreat; ly to prevent confusion and doubt as 'to the exact, uieanino and intent of i legislative exaotnients, and to this , end it should be enforced by the court in all proper cases, due care bein<r exercised lest a too strict construction iniirht defeat its very object and purpose by oloirepiijr legislation and loadinir <W?wn our statute books with numberless separate Acts and wholly unnecessary to the end,'' etc. These two eases and other show the spirit in which the court lias been disposed to consider this section. And under the influence of this spirit, in Connor vs. Railway Company )>r<!y whbre, in NValtorboro and IJranchv 11 lo Railroad < 'ompany," powcrpvas conferred upon the County Cominis' sfonersto issue bonds in subscription to the capital stock of the railway, the court said; "As w,> have said in Charleston vs. Oliver, 1(5 S. ('., 5(57, upon the authority of Mr. Justice Couley; 'There has been and ought to be a general disposition to give a liberal construction to constitutional provisions like this now under : consideration rather than to embarrass legislation' by an unnecessary strictness of construction.' Hence, when a question under ibis clause of the Constitution is presented for adjudication, we. are bound to take a libeml and enlarged view, and, if practicable, l>rincr tlu* legislation which is assailed as unconstitutional within the limits prescribed by the supreme law of the hind." And hi this ease the section assailed was held constitutional on | the gronad that it constituted to the i object expressed in the title, and could be properly regarded as lawfu Ulceus to achieve that object, to wit; the incorporation and construction of | the (iretju I'oud, \\\ & B. II. I?. i (;o. i Now, applying these principle announced fmm our own court, and especially the decision in the last case, j we think the Circuit Judge was in | error in /holding the Acts here unuon' atttutip/ial because hi Section 20, Ar Ill RSDAY, DKCE.MHI tide 'i, ('onstitution. Tho only difforonco^hotweori Con* nor vs. altuilwav company,* '/>/*?/, and tho case before tlio court, assuming for the present that Xinty-Six Town ship had a corporate purpose, and therefore capable of lx?ino invested with the power to suhoriho and tax, to the end of carrying out said corporate purpose, was tho fact that Colleton '' hoiIn \ .. already a <*orpora e i? ?>ly-, \n ill a ! po'.-.o* M:r|> ?.- ? the Jinn* tin' tireen Pond Ita Irond Company was chartered, while in t!to latter ease Ninetv-Si\ To.vnship was incorporated by 1110 Act chartering the railroad. Wo cannot see that this difference affects the ?piostion. Tho ' principle, upon which it was held, in the first c%se, that the Act was constitutional, was that the authoritv oranted to tho County to subscribe to the railway was a means to acliievoTho object expressed in the title of the Act, and therefore was ncrmano to that obn joct. So it appears to us that declaring the township a corporate body, with power to tax in aid of the (Jreonvillo and 1'ortlioyal Ibiilroad, was contributory to aid furnished means to j iii'liiovc. tin* iiliii'i'l oftlm Act as ex j ?i*i*sscivl in i lit) title, assuming a 11 the tiiiiu tlmt Ninety-six Township was really incorporated, with a corporate j purpose, and that the power conferred was intended to promote that corporate purpose. This brings us to lhi.? latter qucstion as it appears to us is the mean aiuj vital question in the ease, to-wit: Was Ninety-Six Township inoorpora ted with a distinct corporate purpose 1 and was the power to subscribe to the i.iilroad in question, and to assesS and collect a tax to meet such subscription granted with a v iew to enable it to carry out said corporate purpose, and thus conform to Section 8, Article'.I, ( 'oustitution, in which it is provided: "That t lie eot porato authorities of ('(unities,Jtorv'iiships,school districts, citie ., towns and villages may I>(? vested with power to assess and collect taxes fo. corporate purpose, Oct., Oct., It will lio conceded 111at at tlio tirtie of the passage of the Act char-j tering the flroonvillc and I'orl l?oyal Itailrond Company, Ninety Six 1,1 A"slli 1 'wn^iQ^J^HyfTwia t e"*bo'l v. nor was tlie anv other corporate townslnp. It is true that in I N(1S, under an Act of the I .egislature passed in I SOS, the Counties of the State wore divi. (led into townships, which wore declared to ho corporate bodies, with corporate purposes, and with powers and privileges conferred, and to be organized with various oflicials, mod orators, town clerk, selectmen, constables, etc., etc., and with all the machinery of a regular corporation, but this Aet was repealed in 1870, l>y "An Aet to repeal an Act entitled 'An Act to organize townships ami to define their powers and privileges,'" : excepting, however, that portioh of said Act fixing the number, names and boundaries of the respective townsips in the respective Counties, which were left as territorial divisions, but with no corporate powers, privileges or purposes. lias Ninety-Six Township been incorporated with a corporate purpose, .sufficiently so as to authorize its | being invested with the power to assess and collect taxes in aid thereof? Section of the charter of the railroad provides that for the purpose of this Act, all the (.Anilities and township along the line of sa.d railroad, or which are interested? in Tiits conJ struetion, as herein provided for, shall bo, and they are hereby, declared to be bodies politic and corporate, and vested with the necessary powers to carry out the provisions of this Act," etc., etc. | Ninety-Six Township is along the lino of said railroad, and in so far as Section above, has incorporated i any township, Ninety-Six is included, but these- incorporations are rather singular bodies. No machinery is provided for their organization; they have no o'Acials, no perpetual succession, nothing in fact originally bei hinging and appertaining to corporate bodies, either publid or private, municipal or otherwise. Inasmuch, however, as the (ieneral Assembly has decleared them in express words to be bodies politic and corporate, they must be so hold here; but where is the corporatd purpose upon which, .and for the promotion of which the Legislature is authorized by Section 9, Article 2, Constitution, to j grant power to tax the property in said township by a majority vote of the inhabitants? I To understand what is meant by a J corporate purpose, a distinction must bo drawn between tho power of ai } corporation uiid the end and the purpose intended to be accomplished by it. The two must not he confounded. To iliustrato: the Counties'of j the State are corporations, with well defined and distinct purposes, to wit: supervision of ronds, bridges and fer-, ries, and other internal and County matters; and to carry out these ends certain powers nro grunted, which are i distinct and separate from the ends. So, too, municipal governments are, provided for cities, towns and villages ifq|^^^^^^^)^|^)ling them to OR (M888. <i II HKIIT PC COMMISSION i . TN xcofnin, r?*|>i EM t >-{ Oo< i ^'CXi>T SI H'H>T IVSIH". It>T' 1(U I" It (> N T > IOW preserve peace and order, to construct and repair streets, and for various other corporate objects; and to enable , these e'overnments t?? meet tt.e enddesignated certain powu's are oranted, but these powers and the corporate purposes are widely different, j True, the one follows the other, and is pecessnrv thereto, hot the corporate purposes must exist before a power enii be irrnntml in n->rrv Ii .. >? Now. t he so townships, after being declared bodies politic and corporate, were authori/od to subucribo to tin4 railroad upon a vote of the inhabitants, said subscription to be paid by taxation. (Jut \ro again ask for what corporate cml nnd purpose was this power writntedV What mutter did the township, after its incorporation, have charge of the promotion of which was intended by this subscription? What ; corporate interest did it control demanding the taxing power for its advancement? Wo can sec nothing. It was giron power to take stock in the railroad, but for what c.mI in <o far ua the township ia concerned. Suppose this stock should 1;..coimc largely remunerative, in the vruv of dividends, in .rhat manner and for what purposes could it be used? These are questions to which the Act incorporating the township affords no The ease referred to I'Vjfflfj l,?,or the Circuit du.lgo^^l^jj^ (.mm. sol, \Wgl^riauj/^i^ri.,{();. (;niUMl Ivi'.iu's, '.'Al, presents a striking j i example of the different lit ween the powers granted and a eorp?rat"> purpose, where n school cistrict in I llinois was authorized to subscribe to the capital stock of a railvny com- , pany and the case reaching the Supreme Court of the I'nitef States, i Chief .1 list ice Waite, in deli virinw the I I . (Opinion of the t'onrt,snid: "Taxation, by municipal or public cor|k?rations must be for a corporate purpose. It is not always easy to decide vhether a kind of tax is within or without this limitation, but we think it i(av ho J safely said that as a general rule a corporate purpose must be sunn purpose which is germane to thogbicral j scope of the object for whiol the corporation was created. ' Taxation for school purposes only would bo germane to such corporations, to wit: school districts. The Illinois Act was declared unI stitutional. So, in the case behre i.: -1 M - : iiiin rinin, wiuio wo SCO il cllStl.lOte power granted to those incorporated townships, we are at u loss to liuA iv corporate purpose I ) which the poyj Or can ho said to he gTutanc, and i which it is intended to advance anil promote by the exercise of said powi or. It is conceded that in this State, I and in the olhor States huving a coni stitutional provision similinr to ours, hy which Counties, etc., etc., may beinvested with power to subscribe to railroads, etc., and to tax the inliahii tants to meet such subscription, that . it, is constitutional for the Legislature to tyrant such power to the Counties; hut this is based upon the position that railroads being highways are embraced within the corporate j purposes of the Counties, which have jurisdiction over highways, bridges and ferries, with other matters appertaining to the Counties. The townships, however, have no such jurisdiction, and therefore the cases relied Ion in thoargument in which County subscriptions to railroads have boon held lot^d have no application. Because in all such cases the subsenp, tion and taxation were intended to promote and advance a strictly corpoi rate purpose of the County, which is not tho fact as to townships. | Wo would very gladly have come I to a different conclusion from that i which has been reached in this case, it * ' because of tho serious effect which this ju Igcmcnt may have; but after I patient and mature consideration, we feel compelled to hold with tho Circuit Judge that in so far as the Acts in question attempted to confer power upon townships along tho line of the railrond, embracing Xinetv-ftix ? Township, that it.was in violation of section 8, Ajtiole 1), of Hie Constitution. and therefore void. . From the view which we hare tskfl On of this case, it is not nocessiugfl >4tiI -mow .v MERCHANTS, i Tupontjiio find I on X'S BCn^ITEIj. S T IJ KK T, *" V 4 > 8 1* ^ ?i s iy consider the plaintilT'a ^respondent's) "rounds of appeal which impute error to the Circuit Judoo in holdiuo as matter of law that plaiutifTs were es.ippcd from showing that the c.oiuli;ons precedent to the issue of the >onds, etc., had not been complied w iill, etc. We do not think therv^s anythincr in the defendant's irronnd of appeal, as to the jurisdiction of the court, in so far. at least, as the rioht of plaintiffs recovery was based upon the illegality of the tax, because of the unconstitutionality of the Act under which it has been imposed. The duty performed by the County Commissioners was not one of those duties which appertained to the County Commissioners as ft constitutional body, having jurisdiction over roads. highways, ferries and bridges, and in a'l other matters relatino to taxes, disbursements of ^ money for County purposes, with the right of appeal in all eases to tho State courts, Nor was said duty imposed of necessity upon said Comiirssion ,-rs on account of smd^ ^ 1 nj^i>'m On tho contrary, ilu\.(\)Ulltv (Vm. missiouers wore s^J-,|v declared tho eorporato agetyf^ ()f (jlf, townships, and ;is s:. J'tnomts inveted with anthoritv to order the election and, issue the bonds upon certain conditions and, as wo suppose, any one else might have been declared the agents as well. I'udor these circumstances wo do m l think the I'ottnty < o irnissioner.s constituted a court in this matter as in matters belonging to their local jurisdiction, before which it was incumbent noon the nl.n'r.i - "I . .......... o as taxpayers to raise the question of tlio constitutionality of the Acts titerutioned, at tlio peril of being estopped from bringing the action below to test the legality of the tax, under the . 4 Act in such case cspeci.ilh made and i provided as they have done. It is toe judgement of this court that the judgement of the Circut Court holding the Acts in question unconstitutional on account of a corporate purpose in the townships incorporated, and tliut. therefore, thn tax assessed and collected by the defendant. was illegal ami should bo refunded, should be allinnod and the same is hereby nlliriued. \\*. I) Simrso.v, I'hief Justie.b. Mclvtir, Associate .Justice, concurs in the result and liled a separate opinion J Mcdowan, Associate J astice, dis- 8 sents and liled a dissenting opinion. P AllVKltTISKMlSNT*. . * J Killed fov ->V 1 *A man found ilo.nl at Hammond and buried at Hand. The old wretch had been loafing around until tlio undersigned kdlcd and buried him: his nnino was I but the murderers yet has a .Mr. Prices witli them, "l.ow Prices," who has caused groat excitement within the past few days, lie invites one and nil to call on him at Hammond and I land, .) I!. <il{ AINOKIt ('(VS. ciiK.vrcash stoiik, selling Btr.v <?oo?ls. t'lolldn^. I.n* (lies' ItresN 4r<mmIn, Mats ami Cii|i?/ ll<?oln iiihI fl'Oes, llai'tlu arc, (Jroceries, Millions, anil < Thousand and one things; too tedious to mention, cheaper than they ever lias boon known to soil in ii i> i 7U .i.ul country pr<xluco if you wnnt inorr H FOti IT THAN YOU CAN CRT T KfiSKWIIKItE. I Yeiv Hcspoctfullv. J. B. Grainger & Co. I sopf ?7th * 8m . I When plop tlirm for nnd It nTS,?Pxu|^^^H| Hfo-lon* Coiik f Mid oiul