Kefaurer v. Spurling

One of the questions involved is the constitutionality of chapters 135 and 692 of the Private Acts of 1925, the general object of which is the assessment of farms and farm homes, for county purposes in Monroe county, upon an income producing basis rather than upon their actual cash value.

The latter act is dependent upon the first, and necessarily becomes ineffectual if the former fails. Our discussion, therefore, will be confined to chapter 135.

The chancellor held the act invalid, and, in our opinion, he was correct in so holding.

Article 2, section 20, of our Constitution provides that, “The…