Vennekolt v. Lutey Et Al‪.‬

Taxation ? Motor Vehicles ? Invalidity of Amended Statute for Indefiniteness ? Due Process Clause of Constitution ? When Repealing Clause Ineffectual. Statutes ? Taxation ? Indefinite and Uncertain Provisions ? When Act Void. 1. Statutes generally, and particularly those relating to the imposition of taxes, must be plain and definite enough to express with reasonable certainty the object sought to be achieved; if men of common intelligence must necessarily guess at their meaning and differ as to their application, they violate the first essential of due process of law. Taxation ? Motor Vehicles ? Chapter 158, Laws of 1933, Held Invalid for Indefiniteness and Ambiguity. 2. Held, that the concluding clause of the last sentence of section 3, Chapter 158, Laws of 1933 ? the Motor Registration Act ? relating to the time when motor vehicles are assessable for taxation purposes, is so vague and uncertain in its terms that taxing officials are unable to construe it uniformly or administer its provisions without discrimination, and therefore violates section 27, Article III, of the Constitution, prohibiting the taking of property without due process of law. Same ? Time at Which Property Taxable. 3. Property is not automatically or naturally taxable; it only becomes subject to taxation at the time fixed by statute when it shall become so. Same ? Tax Laws ? Construction in Favor of Taxpayer. 4. Tax laws must be strictly construed in favor of the taxpayer. Same ? Taxation of Motor Vehicles ? Invalidity of Amended Statutes ? When Repealing Clause Falls Amended Statute Remains in Force. 5. Held, (under the rule that where the legislature in amending an Act inserts a clause repealing it and all Acts and parts of Acts in conflict with the new statute, and the amendatory Act is thereafter held invalid, but it is apparent that the repealing clause was inserted only upon the assumption that the new Act would take the place of the former one, such clause falls with the Act, held unconstitutional, and the former statute remains in force,) that section 2002, Revised Codes 1921, sought to be amended by Chapter 158, Laws of 1933, held invalid (see par. 2, above), remains the law relating to the taxation of motor vehicles. - Page 73