Stephen Johnson Field

“ It may touch business in the almost infinite forms in which it is conducted, in professions, in commerce, in manufactures, and in transportation. Unless restrained by provisions of the federal constitution, the power of the state, as to the mode, form, and extent of taxation, is unlimited where the subjects to which it applies are within her jurisdiction.' State Tax on Foreign-held Bonds, 15 Wall. ”

“ That clause of the fourteenth amendment is found in almost identical language in the several state constitutions, and is intended as additional security against the arbitrary deprivation of life and liberty and the arbitrary spoliation of property. Neither can be taken without due process of law. ”

“ If the district be in more than one county, the tax is to be paid into the treasury of the county in which the land assessed is situated. If the original assessment be insufficient for the complete reclamation of the lands, or if further assessments be required for the protection, maintenance, and repair of the works, the supervisors may order additional assessments upon presentation by the trustees of a statement of the work to be done, and an estimate of its cost, such assessments to be levied, and, if delinquent, collected, in the same manner as the original assessment. ”

“ The system adopted in California to reclaim swamp and overflowed lands by forming districts, where the lands are susceptible of reclamation in one mode, is not essentially different from that of other states, where lands of that description are found. The fact that the lands may be situated in more than one county cannot affect the power of the state to delegate authority for the establishment of a reclamation district to the supervisors of the county containing the greater part of the lands. ”

“ The rule, that he who reaps the benefit should bear the burden, must in such cases be applied.
The fact that the appellant's land was derived from a grant of the Mexican government in no respect affects the question. It is the character of the land and its susceptibility of being reclaimed under one system of works, and not the source of the owner's title, which authorize the action of the state. The lands granted by Mexico were not, by the treaty under which California was acquired, exempted from the control that the state exercises over all other lands. ”

“ It is not open to doubt that it is in the power of the state to require local improvements to be made which are essential to the health and prosperity of any community within its borders. To this end it may provide for the construction of canals for draining marshy and malarious districts, and of levees to prevent inundations, as well as for the opening of streets in cities and of roads in the country. ”

“ But where a tax is levied on property not specifically, but according to its value, to be ascertained by assessors appointed for that purpose, upon such evidence as they may obtain, a different principle comes in. ”

“ In California, of the boards of supervisors, except where the property assessed consists of the franchise, roadway, road-bed, rails, and rolling stock of railroads operated in more than one county, in which case the state board of equalization acts as assessor, and over its decisions there is no revisory tribunal. ”

“ So, if a person wishes a license to do business of a particular kind, or at a particular place, such as keeping a hotel or a restaurant, or selling liquors or cigars or clothes, he has only to pay the amount required by the law and go into the business. ”

“ This board is empowered to employ engineers and others to survey, plan, and estimate the cost of the work, and of land needed for right of way, including drains, canals, sluices, watergates, embankments, and material for construction ”