Victor Chemical v. Silver Bow Co‪.‬

PLEADING, Well pleaded facts admitted by demurrer, CONSTITUTIONAL LAW, Statutes presumed valid, Invalidity must be demonstrated, Constitutional restrictions on legislative sui generis, Statute held unconstitutional. 1. Pleading ? Well pleaded facts admitted by demurrer. Facts well pleaded by plaintiff in second cause of action found in amended complaint stood admitted by defendants demurrer. 2. Constitutional Law ? Presumption of constitutionality of statute. A statute is presumably constitutional, and all doubts are to be resolved in favor of its validity, if that reasonably can be done. 3. Constitutional Law ? Invalidity must be demonstrated. The invalidity of a statute must be demonstrated beyond a reasonable doubt before the Supreme Court will be justified in declaring it unconstitutional and void. 4. Constitutional Law ? Constitutional violation must be clear. A statute will not be stricken down on constitutional grounds, unless its violation of the fundamental law is clear and palpable, or classification it makes is illusory and unreal. 5. Taxation ? Constitutional provisions limiting power of Legislative suigeneris. Constitution provisions, which limit the otherwise unlimited power of the Legislature to enact laws for assignment and taxation of property, are essentially sui generis. 6. Taxation ? Statute considered unconstitutional. Statute placing in Class Four, for taxation at 30% of its true and full value, all land, and town and city lots, with improvements, manufacturing and mining machinery; fixtures and supplies, except as otherwise provided by the Constitution, and except as such property may be included in Class Five, and placing in Class Five, for taxation at 7% of its true and full value, industrial property included in Class Four, for a period of three years after such property is first assessed, is an unconstitutional exercise of the legislative function to classify property for taxation.