"The object of the title is to give a general statement of the subject matter, and such a general statement will be sufficient to include all provisions of the act having a reasonable connection with the subject mentioned and a reasonable tendency to accomplish the purpose of the act.”
How later courts described this case
- "The object of the title is to give a general statement of the subject matter, and such a general statement will be sufficient to include all provisions of the act having a reasonable connection with the subject mentioned and a reasonable tendency to accomplish the purpose of the act.”
Written by the judges who cited it.
The opinion
on rehearing.
GIVENS, J.-
Appellant applied for a rehearing which was granted in part.
If we understand correctly, counsel for appellant urges that their argument adverted to in our previous opinion that it would be unconstitutional to construe the statute
*730
as permitting taxation of lode mining and not placer mining, applied only if the tax be considered as a property tax', but that as an occupation tax such classification would not offend, further citing
(State Bd. of Tax Commrs. v. Jackson,
283 U. S. 527 , 51 Sup. Ct. 540, 75 L. ed. 1248, 73 A. L. R. 1464, 75 A. L. R. 1536;
Metropolitan Gas. Ins. Co. v. Brownell,
294 U. S. 580 , 55 Sup. Ct. 538, 79 L. ed. 1070;
J. C. Penney Co. v. Diefendorf,
54 Ida. 374, 386 , 32 Pac. (2d) 784 ;
Diefendorf v. Gallet,
51 Ida. 619 , 10 Pac. (2d) 307 ;
United Pacific Ins. Co. v. Bakes,
57 Ida. 537 , 67 Pac. (2d) 1024 ).
Counsel urges that the decisive point is not classification but that the statute does not by its terms include placer mining. We of course recognize and admit there are many differences between lode and placer mining, and have carefully reexamined this issue and counsel’s authorities, but adhere to our former views that the legislature by the terms of the statute under consideration, intended to and did make it apply to both lode and placer mining.
The former opinion is therefore reaffirmed.
Holden, C. J., and Morgan, and Ailshie, JJ., concur.