by John Marshall Harlan

“ The only question now before us is whether the relator is entitled to have a tax levied upon any property other than real estate lying within the township. In behalf of the plaintiffs in error it is contended that, as the act of 1868 only required a tax to be levied on real estate, it was beyond the power of the legislature by subsequent enactment, after the bonds were issued, to subject any property other than real estate to taxation for the purpose of meeting this liability of the township. ”

“ This position cannot be maintained. There was not, within the meaning of such prohibition, any contract between the state and the township in respect either of the subscription which the latter voted, or of the bonds issued in its behalf. The township being a part of the civil government of the state, established for public purposes, the powers conferred upon it were at all times subject to legislative control or modification,-at least to such as was not inconsistent with the contract rights of third parties. ”