State v. Tull

Rodney, J.,

delivering the opinion of the Court:

In the determination of the present question there are two principles that stand out distinctly and call for some consideration:(a) The clear distinction between the action of the legislative will in requiring payment of money under the exercise of the police power on the one hand and the same kind of demand under the general power to tax for the raising of revenue on the other; and(b) ' The nature of dogs as a subject of the exercise of the police power.(a) There can be no doubt that the power of the Legislature to impose a tax under the police…