Board of Education v. Graves

H. T. Kellogg, J. (concurring):

The principle that the taxing power may not be delegated by the Legislature to any officer, board or person whatsoever knows but one exception. That exception is that municipal officers may be granted the power to impose taxes upon property within a municipality for municipal purposes. Otherwise the principle is universal in scope and application. (Schuster v. Metropolitan Board of Health, 49 Barb. 450; Matter of Brooklyn Children’s Aid Society, 166 App. Div. 852; Gautier v. Ditmar, 204 N. Y. 20; Township of Bernards v. Allen, 61 N. J. L. 228; Van Cleve v.…