Dunn, Auditor v. City of Indianapolis

Dissenting Opinion.

Fansler, J.

—The importance of this case lies not in its immediate result, but in the announcement of the doctrine that, in determining the amount of money which shall be levied upon the taxpayers of a municipality for municipal purposes, the city council acts ministerially and not legislatively, which is the basis for the conclusion that power to review the action of the city council does riot violate the Constitution by delegating legislative power to the state tax board. The statute under consideration seeks to confer power upon the state tax board to reduce levies only,…