State ex rel. Lewis v. Smith
Indiana Supreme Court
From Marion Circuit Court; H. C. Allen, Judge. Mandamus by State on the relation of Martha Lewis and others against Harry B. Smith, auditor of Marion county, to compel such auditor to allow a' deduction from the assessed valuation of relators’ real estate on account of a mortgage indebtedness thereon. From a judgment in favor of respondent on demurrer to alternative writ, relators appeal.
1DissentDowling, J.
After careful and impartial reflection I am constrained to withhold my assent from the reasoning and conclusions of the opinion adopted by the majority of the court. The importance of the questions presented upon this appeal renders it proper to state with some particularity the grounds of such dissent.
In determining the ease, the court is required to interpret certain provisions of the State Constitution. Those provisions relate to the highest function of government —the power of taxation. Vital to the commonwealth, its abuse or misdirection is disastrous to the citizen. The subject occupies…
2Cases cited33 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Cohens v. VirginiaSupreme Court of the United States · 1821
- Ogden v. SaundersSupreme Court of the United States · 1827
- Martin v. Hunter's LesseeSupreme Court of the United States · 1816
- Cooley v. Board of Wardens of Port of Philadelphia Ex Rel. Soc. for Relief of Distressed PilotsSupreme Court of the United States · 1852
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