xt7wh7080r1n https://exploreuk.uky.edu/dips/xt7wh7080r1n/data/mets.xml Idaho United States Works Progress Administration 1937 Other contributors include: Robert C. Lowe (Robert Chapin) and David S. Lander under the supervision of A. Ross Eckler; 12 pages, 27 cm; This bulletin is one of a series presenting state constitutional provisions affecting public welfare; Includes bibliographical references; UK holds archival copy for ASERL Collaborative Federal Depository Program libraries; Y 3.W 89/2:36/Id 1 books English Washington D.C.: Works Progress Administration Contact the Special Collections Research Center for information regarding rights and use of this collection. Analysis of Constitutional Provisions Affecting Public Welfare in the State of Idaho text Analysis of Constitutional Provisions Affecting Public Welfare in the State of Idaho 1937 2015 true xt7wh7080r1n section xt7wh7080r1n • fj; _ I//I I
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WORKS PROGRESS ADMINISTRATION
HARRY L. HOPKINS, ADMINISTRATOR
• CORRINGTON GILL, ASSISTANT ADMINISTRATOR
H0wAR¤ B. MYERS, DIRECTOR
- , DIVISION OF SOCIAL RESEARCH
? ANALYSIS OE CONSTITUTIONAL PROVISIONS
I ° AFEECTING PUBLIC WELFARE IN THE STATE OE
· IDAHO
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I · JUNE 16, 1957
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PREPARED BY
ROBERT C. LOWE AND DAVID S. LANDER
LEGAL RESEARCH SECTION f
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UNDER THE SUPERVISION OF T
A. Ross EcRLER, COORDINATOR OF SPEC|AL INQUIRIES
Dnvasnow OF SOCIAL RESEARCH
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PREFACE
• This bulletin is one of a series presenting
K State constitutional provisions affecting public wel-
• fare, prepared to supplement the State by State digests
of public welfare laws so as to provide in abstract
form the basis for the public welfare services of the
several States.
The provisions quoted are those concerned
· directly with public welfare administration and such
others as may substantially affect a public welfare
program, even though only indirectly related. It would
be impossible to consider within the limits of this
study every remotely connected constitutional provi-
sion. The indirectly related provisions included,
• therefore, have been restricted to those concerning
finance, legislation, and the methods of constitutional
· amendment.
An attempt has been made, by a careful selec- d
tion of the most recent cases decided by the highest
• courts of the States, to indicate wherever possible how
these provisions have been construed. These cases are
included in footnotes appended to the constitutional
provisions shown.
It is hoped that these abstracts will be
• useful to those interestedin public welfare questions
in indicating how State and local public welfare admin-
istration may be affectedby constitutional powers and
limitations.
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CONTENTS
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Page
Incidence of Responsibility for Welfare Program .................. 1
Financial Powers and Limitations ................................. 1
° Taxation and Assessments .................................... 1
EX€Il'lpt,j.OI'lS.............•...».....·.......................... 4
Borrowing and Use of Credit ................................. 5
Other Income ............................. . .................. 7
Appropriations and Expenditures ............................. 7
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Provisions Affecting Legislation ................................. 8
· Constitutional Amendment or Revision ....................... . ..... 11
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• Idaho l
ANALYSIS OF CONSTITUTIONAL PROVISIONS AFFECTING
PUBLIC WELFARE IN IDAHO1
)
•
I. Incidence of Responsibility for Welfare Program
• Educational, reformatory, and penal institutions, and those for
the benefit of the insane, blind, deaf and dumb, and such other institu-
tions as the public good may require, shall be established and supported
by the state in such manner as may be prescribed by law.2
. II. Financial Powers and Limitations
A. Taxation and Assessmentsg
(1) state
(a) The legislature shall provide such revenue as may
° be needful, by levying a tax by valuation, so that every person or corpora- 1
` tion shall pay a taxin proportion to the value of his, her,or its prop-
l · erty, except as in this article hereinafter otherwise provided. The legis-
lature may also impose a license tax, both upon natural persons and upon
corporations, other than municipal, doing business in this state; also a
• per capita tax: provided, the legislature may exempt a limited amount of
improvements upon land from taxation.4
1Const1tut1on (1399), as published by leglslatlve authority in the Idaho Code (Boobs-
Merrlll 1952); with all amendments to June 16, 1957.
The power of the Legislature to enact a speclal election law was upheld where
• the Constitution dld not contain any speclflc provision granting such power. ThE
court In its opinion stated that: ¤The state Legislature possesses all legislative
power and authority, exceptln such instances and to such extent as the Constitutions
of the state and of the Unlted States have Imposed llmltatlons and restraints there-
On. * * *" Koelsch vs. Girard, 54 Idaho 452, 55 P. (2d) 816 (1954).
2Const1tutlon, Art. X, Sec. 1.
5Constltut1on, Art. VII, Sec. 2.
A • ”The Legislature possesses plenary power with reference to all matters of taxa-
tion, as well as all other legislation, except as such power 1s limited by the Con-
st1tut1on.¤ State vs. Nelson, 56 Idaho 715, 215 P. 558 (1925).
4Const1tut1on, Art. VII, Sec. 2.
{ The Leglslature was held not limited ln the exerclse of 1ts taxing powers tothe
( levy of the property, license, and per capita taxes enumerated in this sectlon; excise
taxes may be levled. An excise tax was held to be any tax other than a poll or prop-
• erty tax. Independent School District, etc., vs. Pfost, 51 Idaho 240, 4 P. (zd) 895
(1951); Dlefendorf vs. Gallet, 51 Idaho 619, 1O P. (2d) 507 (1952).
The requirement that taxes be laid uniformly and according to value was held to
apply to property taxes only. Accordingly a graduated income tax, being an excise.
was held valid. Dlefendorf vs. Gallet, 51 Idaho 619, 10 P. (2d) 307 (1952).
· 1

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2 Idaho
II. Financial Powers and Limitations—Continued •
A. Taxation and Assessments--Continued
(1) State-—Continued
(b) All taxes shall be uniform upon the same class of °
> subjects within the territorial limits, of the authority levying the tax,
and shall be levied and collected under general laws, which shall prescribe •
such regulations as shall secure a just valuation for taxation of all
property, real and personal: provided, that the legislature may allow
such exemptions from taxation from time to time as shall seem necessary
and just, and all existing exemptions provided by the laws ofthe terri-
tory, shall continue until changed by the legislature of the state: pro-
. • `
vided further, that duplicate taxation of property for the same purpose
during the same year, is hereby prohibited.5
(c) The word "property" as herein used shall be de-
fined and classified by law.6
(d) All taxes levied for state purposes shall be paid •
into the state treasury, and no county, city, town, or other municipal
corporation, the inhabitants thereof, nor the property therein, shall be 2
released or discharged from their or its proportionate share of taxes to · g
be levied for state purposes.7
  •
A gasoline tax, belng an excise, was held valid under th1s section. Independent
School District, etc., vs. Pfost, 51 Idaho 240, 4 P. (2d) 895 (1951). _
An inheritance tax was held to be an excise exacted by the State for the prlvl- (
lege, granted by 1ts laws, of lnherltlng or succeeding to property. State ex rel.
Peterson vs. Dunlap. 28 Idaho 784, 156 P. 1141 (1916).
* A license tax imposing a progressively graduated fee on owners ofmultlple stores
ranging from $5 on one store up to $500 on each store above 19 was held Valid as not ,
being a •*property” tax, and so not subject to the uniformity requ1rement of the Con-
stltutlon. J. C. Penny Company vs. Diefendorf, 54 Idaho 374, 52 P. (2d) 784 (1954). g
A 2-percent sales tax was held to be an excise tax rather than a "property” tax
so that the uniformity requirement did not apply. Johnson vs. Diefendorf, 56 Idaho
620, 57 P. (2d) 1068 (1956).
5Const1tut1on, Art. VII, Sec. 5.
The unlformlty requirement of this section that "all taxes shall be uniform upon
the same class of subjects within the terrltorlal limits, of the authority levylng ’ —
the tax" was held to apply to property taxes only. Diefendorf vs. Gallet, 51 Idaho I
619. 10 P. (2d) 507 (1952). See p. 1, footnote 4. A
The lnh1b1t1on against "dupllcate taxation of property•• contained 1n this section ‘
was held to apply only to dlrect property taxes for the same purpose, for the same _
year, and to extend no farther than the 1nh1b1t1on contained in the uniformity clause ·
of this sectlon. Ibid. See also George B. wallace, Inc.vs. Pfost. 65 P. (2d) 725 I
(195*7). • ·
6Const1tut1on, Art. VII, Sec. 5.
I
7Const1tut1on, Art. VII. Sec. 7. ?
A statute which provided that counties in paying over to the State the proceeds
of the general State taxes collected by them might deduct 50 percent of the amount
Dald out by them In furnlshlng emergency employment to those unable to secure other
work was held lnvalld as a vlolatlon of this section. Epperson vs. Howell, 28 Idaho ·
558. 154 P. 621 (1916). •

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· Idaho 3
A ’ II. Financial Powers and Limitations-—Continued
A. Taxation and Assessments—Continued
I (.l) State--Continued
· (e) The power to tax corporations or corporate prop-
erty, both real and personal, shall never be relinquished or suspended,
‘ and all corporations in this state or doing business therein, shall be
° subject to taxation for state, county, school, municipal, and other pur-
poses, on real and personal property owned or used by them, and not by
this constitution exempted from taxation within the territorial limits
. . 8
of the authority levying the tax.
(f) The rate of taxation of real and personal property
• for state purposes shall never exceed ten mills on each dollar of assessed
valuation, unless a proposition to increase such rate, specifying the
- rate proposed and the time during which the same shall be levied, shall
have been submitted to the people at a general election, and shall have
received a majority of all the votes cast for and against it at such elec-
• tmn.9
· (2) Counties and Other Local Units
(a) The legislature shall not impose taxes for the
purpose of any county, city, town, or other municipal corporation, but may
• by law invest in the corporate authorities thereof`, respectively, the
power to assess and collect taxes for all purposes of such corporation.1O
(b) The legislature shall provide by law, such a sys-
tem of county finance, as shall cause the business of the several counties
to be conducted on a cash basis. It shall also provide that whenever any
•
8Const1tut1on, Art. VII, Sec. 8.
In upholding a statute exempting power companies pumplng water for irrigation
purposes from taxation, lt was held that this section was not designed to prevent the
suspension of a particular tax on a corporation, but rather to prevent the Legislature
from bargaining away Its power to tax corporatlons In charter provisions. williams
. vs. Baldrldge, 48 Idaho 618, 284 P. 205 (1950).
9Const1tut1on, Art. VII, Sec. 9.
The tax levy authorized by this section ”for state purposes" ls intended to
cover the current and running expenses of maintaining and conducting the State Gov-
ernment-—leg1s1at1ve, executive, and Judicial-·—and operating and maintaining the State
lnstltutions. Gooding vs. Profitt, 11 Idaho 580, 85 P. 250 (1905).
Public or bonded indebtedness lncurred under the provlslons of Sec. 1 of Art.
• VIII of theC0nst1tut10n (p. 5, par. (a)) for Internal Improvements and the erection
of publlc buildings and Institutions ls not anticipated or comprehended within the
provisions of this section, and a tax levy for paying the principal and interest of
such Indebtedness does HOD fall wlthln the llmlts of the maximum rate of taxation as
herein specified. Ibid.
1OConst1tut1on, Art. VII, Sec. 6.
O County commlssloners derive their power to levy taxes solely from the statutes
and can levy only those taxes authorized by the Legislature. Oregon Short Line Rall-
• way Company vs. Gooding County, 55 Idaho 452, 198 P. 196 (1921).

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4 Idaho ·
II. Financial Powers and Limitations-—Continued •
A. Taxation and Assessments-—Continued
(2) Counties and Other Local Units-—Continued ‘
county shall have any warrants outstanding and unpaid, for the payment (
of which there are no funds in the county treasury, the county commission- °
ers, in addition to other taxes provided by law, shall levy a special tax,
not to exceed ten mills on the dollar, of taxable property, as shown by ·
the last preceding assessment, for the creation of a special fund for the
redemption of said warrants; and after the levy of such special tax, all
warrants issued before such levy, shall be paid exclusively out of said
fund. All moneys in the county treasury at the end of each fiscal year,
not needed for current expenses, shall be transferred to said redemption
* :
uma. *1 ~
B. Exemptions
(l) * * ’¥‘ the legislature may allow such exemptions from *
taxation from time to time as shall seem necessary and just,12 * * *.  
•
(2) The property of the United States, the state, counties,
towns, cities, and other municipal corporations and public libraries shall
be exempt from taxation.13 ·
 
uConst1tut1on, Art. VII, Sec. 15.
where a county had outstanding warrants and was desirous of paying the warrants °
and placing Itself on a cash basis It was held that the county might, under this
section and exlstlng legislation, either (1) levy a special tax not to exceed 10 mills
on the dollar of taxable property for the creation of a special fund for the redemp-
tlon of the warrants, or (2) fund 1ts outstanding warrants by the issuance of bonds `
In whlch case the bonds would be general obligations of the county, payable as other
general obligations, and that the 10-mill levy clause of this section would have no
application to such funding bonds. Lloyd Corporation vs. Bannock. County, 55 Idaho
478, 25 P. (2d) 217 (1955). See p. 6, par. (a) and footnote 18 thereunder. °
It was held that the warrant redemption fund of this section could not be used
to pay ordinary and necessary expenses of county government, but only for the redemp-
I t1on of outstanding warrants. Garrity vs. Board of Commissioners of owyhee County, `
54 Idaho 542, 54 P. (2d) 949 (1954).
MConst1tut1on, Art. VII, Sec. 5.
The Legislature has the sole right to determine what property should be exempt
from taxation under this section. Achenbach vs. Kincaid, 25 Idaho 768, 140 P. 529 •
(1914). Williams vs. Baldrldge, 48 Idaho 618, 284 P. 205 (1950).
Classlflcatlon for purposes of tax exemption must not be arbitrary, however,
but must have some basis of reason. williams vs. Baldridge, 48 Idaho 618, 284 P. 205
(1950).
See p. 5, footnote 16.
16Const1tut1on, Art. VII. Sec. 4.
This section was held to apply to "property" taxes only. School districts were •
held subject to a gasoline tax slnce the statute In question did not exempt them.
Independent School District, etc., vs. Pfost, 51 Idaho 240, 4 P. (2d) 895 (1951).
Municipalities were held subject to a gasoline tax since this section refers
to property taxes only. Clty of Burley vs. Pfost, 51 Idaho 255, 4 P. (2d) 898 (1951).
An excise tax on the sale of electricity was held not to apply to municipali-
ties, however, because It d1d not appear from the act that lt was the intent of the Q
Legislature to tax mun1c1pal1t1es. City of Idaho Falls vs. Pfost, 55 Idaho 247, 25
P. (2d) 245 (1955). •

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· Idaho 5
• II. Financial Powers and Limitations—Continued
C. Borrowing and Use of Credit
(1) state14
. (a) The legislature shall not in any manner create any
debt or debts, liability or liabilities, which shall singly or in the
aggregate, exclusive of the debt of the territory at the date of its ad-
• mission as a state, and exclusive of debts or liabilities incurred sub-
sequent to January 1, 1911, for the purpose of completing the construction
and furnishing of the state capitol at Boise, Idaho, and exclusive of debt
or debts, liability or liabilities incurred by the eleventh session of
the legislature of the state of Idaho, exceed in the aggregate the sum of
• two million dollars, except in case of war, to repel an invasion, or sup-
‘ press an insurrection, unless the same shall be authorized by law, for
some single object or work, to be distinctly specified therein, which law
shall provide ways and means, exclusive of loans, for the payment of the
interest on such debt or liability as it falls due, and also for the pay-
· ment and discharge of the principal of such debt or liability within
twenty years of the time of the contracting thereof, and shall be irre-
pealable until the principal and interest thereon shall be paid and dis-
· charged. But no such law shall take effect until at a general election
it shall have been submitted to the people, and shall have received a
majority of all the votes cast for or against it at such election, and
• all moneys raised by the authority of such laws shall be applied only to
specified objects therein stated or to the payment of the debt thereby
created,15   * *.
(b) The credit of the state shall not, in any manner,
be given, or loaned to, or in aid of any individual, association,munici—
• pality or corporation; nor shall the state directly, or indirectly,become
a stockholder in any association or corporation, provided, that the state
itself may control and promote the development of the unused water power
within this state.16
   
14"Except as limited by constitutional provisions, the Legislature has absolute con-
_ trol over the finances of the state; and its power as to the creation of indebtedness
or the expenditure of state funds, or making appropriations, is plenary, and the
' exercise of this power cannot be controlled or reviewed by the courts.¤ State ex
rel. Davis vs. Banks, 33 Idaho 765, 198 P. 472 (1921).
mechanization, Art. v111, sec. 1.
• Treasury notes Issued In anticipation of taxes already levied were held not to
constitute a debt within the meaning uf this section. State ex rel. Black vs. Eagle-
son, 32 Idaho 276, 181 P. 934 (1919).
See p. 5, par. (f), and footnote 9.
16Const1tut1on, Art. VIII, Sec. 2.
· A statute granting a tax exemption to a certain class of power companies was
held not to constitute the loanlng of the credit of the State to a private company
• or lndividual. Williams vs. Baldridge, 48 Idaho 618, 284 P. 203 (1930)·

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6 Idaho ·
II. Financial Powers and Limitations-—Continued — ,
C. Borrowing and Use of Credit-Continued
(1) State-Continued
(c) The state shall never assume the debts of any •
county, town, or other municipal corporation, unless such debts shall
have been created to repel invasion, suppress insurrection or defend the
state in war.17 °
(2) Counties and Other Local Units
(a) No county, city, town, township, board of educa-
tion, or school district, or other subdivision of the state, shall incur .
any indebtedness, or liability, in any manner, or for any purpose, exceed- »
ing in that year, the income and revenue provided for it for such year,
without the assent of two-thirds of the qualified electors thereof voting
at an election to be held for that purpose, nor unless, before or at the
time of incurring such indebtedness, provision shall be made for the col-
lection of an annual tax sufficient to pay the interest on such indebted- °
ness as it falls due, and also to constitute a sinking fund for the payment
of the principal thereof, within twenty years from the time of contracting ·
the same. Any indebtedness or liability incurred contrary to this provi-
sion shall be void: provided, that this section shall. not be construed _
to apply to the ordinary and necessary expenses authorized by the general •
1
laws of the state.18
17
Constitution, Art. XII, Sec. 5.
18Const1tut10n, Art. VIII, Sec. 5.
Th1s section was held not to prohlblt the incurring of lndebtedness for '•ord1- •
nary and necessary expenses authorized by the general laws of the State,” by the
Issuance of emergency warrants. Lloyd Corporatlon vs. Bannock County, 55 Idaho 4*78,
25 P. (2d) 217 (1955).
In holding that the maintenance of the streets was an "ordlnary and necessary"
expense and so warrants Issued for that purpose were not subject to the inhibitions
of this section, the court stated: "An expense is ordinary lf In the ordinary course
of the transaction of municipal business, or the maintenance of municipal property,
It may be and ls likely to become necessary.” Thomas vs. Gllndeman, 55 Idaho 594, °
195 P. 92 (1921).
' The Issuance of refunding bonds to retire warrant Indebtedness was held not to
create an Indebtedness within the meaning of this section. Lloyd Corporation vs. `
Bannock County, 55 Idaho 478, 25 P. (2d) 21'7 (1955). Marslng vs. Gem Irrigation Dis- `
trlct, 56 Idaho 29, 48 P. (2d) 1099 (1955).
A statute authorlzlng the board of regents of the University of Idaho to borrow
money from the Federal Government to construct an Infirmary, the sum borrowed to be •
payable out of the net Income from the project, was held not to create a "debt"
within the meaning of this section because the general revenues of the State or po-
lltlcal subdivisions were In no way pledged. State ex rel. hlller vs. State ·Board
of Education, 56 Idaho 210, 52 P. (2d) 141 (1955).
Municipal obligations, incurred for the construction of streets, payable solely
out of special assessments levied against property particularly benefited were held ·
not to constitute an Indebtedness within the meaning of this section. Byrns vs.
City of Moscow, 21 Idaho 598, 121 P. 1054 (1912). •

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{I, Idaho 7
• II. Financial Powers and Limitations-Continued
C. Borrowing and Use of Credit-Continued
(2) Counties and Other Local Units-Continued
(b) No county, city, town, township, board of educa-
• tion, or school district, or other subdivision, shall lend, orpledge the
credit or faith thereof directly or indirectly, in any manner, to, or in
• aid of any individual, association,or corporation, for any amount or for
any purpose whatever, or become responsible for any debt, contract or
_ liability of any individual, association,or corporation in or out ofthis
state.19
(c) No county, town, city, or other municipal corpo-
• ration, by vote of its citizens or otherwise, shall ever become a stock-
holder in any joint stock company, corporation or association whatever,
or raise money for, or make donation or loan its credit to, orin aid of,
any such company or· association: provided, that cities and towns may
contract indebtedness for school, water, sanitary and illuminating pur-
poses: provided, that any city or town contracting such indebtedness
° shall own its just proportion of the property thus created. and. receive
from any income arising therefrom, its proportion to the whole amount so
· invested.2O
D. Other Income
• The public school fund of the state shall consist of the
proceeds of such lands as have heretofore been granted, or may hereafter
be granted, tothe statelqrthe general government, known as school lands,
and those granted in lieu of such; lands acquired by gift or grant from
any person or corporation under any law or grant of the general govern-
ment; and of all other· grants of land or· money made to the state from
° the general overnment for¤eneral educational ur oses, orwhere no other
special purpose is indicated in such grant; all estates or distributive
` shares of estates that may escheat to the state; allunclaimed shares and
dividends of any corporation incorporated under the laws of the state;
and all other grants, gifts, devises, or bequests made to the state for
• general educational purposes.21
E. Appropriations and Expenditures
V (a) No appropriation shall be made, nor any expenditure
V authorized by the legislature, whereby the expenditure of the state dur-
• ing any fiscal year shall exceed the total tax then provided for by law,
19Const1tut10n, Art. VIII, Sec. 4.
2OC0nst1tut10n, Art. XII, Sec. 4.
0 21Const1tutl0n, Art. IX, Sec. 4.
Art. IX, Sec. 5 of the Constitution provides that the public school fund shall
remain intact and the Interest only shall be expended for school purposes.
•

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8 Idaho ·
II. Financial Powers and Limitations-Continued •
E. Appropriations and Expenditures-Continued
and applicable to such appropriation or expenditure, unless the legisla-
ture making such appropriation shall provide for levying a sufficient •
tax, not exceeding the rates allowed in section nine of this article, to
pay such appropriation or expenditure within such fiscal year. This pro-
vision shall not apply to appropriations or expenditures to suppress •
insurrection, defend the state, or assist in defending the United States
in time of war.22
(b) No money shalllmadrawn from the treasury, but in pur-
suance of appropriations made by law.25
(c) Neither the legislature, nor any county, city, town, •
township, school district, or other public corporation, shall ever make
any appropriation, or pay from any public fund or moneys whatever, any-
thing in aid of any church or sectarian or religious society, or for any
sectarian or religious purpose, orto help support or sustain any school,
academy, seminary, college, university or other literary or scientific ’
institution, controlled by any church, sectarian or religious denomina-
tion whatsoever; nor shall any grant or donation of land, money or other ·
personal property ever be made by the state, or any such public corpora-
tion, to any church or for any sectarian or religious purpose.24
Q .
III. Provisions Affecting Legislation
A. Regular Sessions of Legislature
The sessions of the legislature shall, afterthe first ses-
\ sion thereof, be held biennially at the capital of the state, commencing ·
on the first Monday after the first day of January and every second year g
thereafter, unless a different day shall have been appointed by law, and Q
at other times when convened by the governor.25
B. Special Sessions of Legislature
•
- The governor may, on extraordinary occasions, convene the
legislature by proclamation, stating the purposes for which he has con-
vened it; butwhen so convened it shall have no power to legislate on any “
subjects other than those specified in the proclamation; but may provide
for the expenses of the session and other matters incidental thereto. He •
z2Const1tut10n, Art. VII, Sec. 11.
2'3C0nst1tut10n, Art. VII, Sec. 1:5.
24ConstItut1on, Art. IX, Sec. 5. ·
25Const1tut1on, Art. III, Sec. 3. ·

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· Idaho 9 (
• III. Provisions Affecting Legislation-Continued
B. Special Sessions of Legislature—Continued
may also, by proclamation, convene the senate in extraordinary session
for the transaction of executive business.26
•
C. Powers of Initiative and Referendum
' * ’?‘ °7‘ The people reserve to themselves the power to ap- (
prove or reject at the polls any act or measure passed by the legislature.
( This power is known as the referendum, and legal voters may, under such
conditions and in such manner as may be provided by acts of the legisla-
ture, demand a referendum vote on any act or measure passed by the leg-
, islature and cause the same to be submitted to a vote of the people for
their approval or rejection.
The people reserve to themselves the power to propose laws,
and enact the same at the polls independent of the legislature. This
power is known as the initiative, and legal voters may, under such condi-
• tions and in such manner as may be provided by acts of the legislature,
initiate any desired legislation and cause the same to be submitted to
the vote of the people at a general election for their approval or rejec-
· tion provided that legislation thus submitted shall require the approval
of a number of voters equal to a majority of the aggregate vote cast for
the office of governor at such general election to be adopted.27
•
D. Legislative Enactment
(1) Bills may originate in either house, but may be amended
or rejected in the other, except that bills for raising revenue shall
originate in the house of representatives.28
•
(2) No law shall be passed except by bill, nor shall any
bill be put upon its final passage until the same, with the amendments
thereto, shall have been printed for the use of the members; nor shall
. · 26C0nst1tut1on, Art. IV, Sec. 9.
The question of whether an extraordinary occasion existed which _]ust1f1ed the
calling of a special session was held by the Federal District Court to be a matter
of discretion with the Governor which the court would not review. Utah Power and
Light Company vs. Pfost, 52 F. (2d) 226 (1931).
27Const1tut1on, Art. III, Sec. 1.
THB statutes provide that referendum petitions must be filed not more than 60
days after the adjournment of CHE session of the Legislature which passed the bill.
’ Ordinary measures cannot take effect until BO days after the adjournment of BHG
session, but emergency measures take effect immediately. (See Art. III, Sec. 22,
p. 10, par. (5).) Ordinary measures against which a referendum petition has been
filed were held not to go into effect unless and until approved by the voters. Emer-
gency measures, however, against which a referendum petition has been filed were
held to remain in effect unless and until rejected by the voters. Johnson vs. D1efen—
dorf, 56 Idaho 620, 57 P. (2d) 1068 (19156).
28Const1tut1on, Art. 111, Sec. 14.
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10 Idaho ·
III. Provisions Affecting Legislation—Continued •
D. Legislative Enactment-—Continued
any bill become a law ~unless the same shall have been read on three sev-
eral days in each house previous to the final vote thereon: provided, · I
in case of urgency, two-thirds of the house where such bill may be pend-
ing may, upon a vote of the yeas and nays, dispense with this provision.
Un the final passage of all bills, they shall be read at length, section •
by section, and the vote shall be by yeas and nays upon each bill sepa-
rately, and shall be entered upon the journal; and no bill shall become
a law without the concurrence of a majority of the members present.29
(3) Every act shall embrace but one subject and matters
properly connected therewith, which subject shall be expressed in the •
title; but if any subject shall be embraced in an act which shall not be
expressed in the title, such act shall be void only as to so much thereof
as shall not be embraced in the title.5O
(4) The legislature shall not pass local or special laws
in any of the following enumerated cases, that is to say: * "F * For • I
the assessment and collection of taxes. * * * Exempting property from
taxation.31 * *7* * ·
(5) No act shall take effect until sixty days from the end
of the session at which the same shall have been passed, except in case E
of emergency, which emergency shall be declared in the preamble or in the •
body of the law.52
\ (6) Every bill passed by the legislature shall, before it
becomes alaw, be presented to the governor. If he approve, he shall sign
it, and thereupon it shall become a law; but if he do not approve, he
shall return it with his objection to the house in which it originated, •
which house shall enter the objections at large upon its journals and
proceed to reconsider the bill. If then two-thirds of the members present
agree to pass the same, it shall be sent, together with the objections,
29Const1tut1on, Art. III, Sec. 15. • ·
3OConstltut1on, Art. III, Sec. 16.
An act which related to the operatlon of certain cltles under the commission
form of government, and Incorporated by reference existing sections of the Code ap-
Dllcable to such cltles was held valld. The court ln 1ts oplnlon stated that: "how-
ever numerous the provisions of an act may be, if they can be by fair lntendment
considered as falling wlthln the subject matter legislated upon ln such act, or
necessary as ends and means to the attainment of such subject, the act will not be •
ln conflict with this constltutlonal provision; >•= >•= >•= while this provision ls
mandatory, yet lt is to be given a liberal and not a strict construct1on.'• Boise
Clty vs. Baxter, 41 Idaho 388, 258 P. 1029 (1925).
31Const1tutlon, Art. III. Sec. 19.
32Const1tut1on, Art. III, Sec. 22. 0
See p. 9, par. C. •

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· Idaho ll
• III. Provisions Affecting Legislation——Continued
D. Legislative Enactment-—Continued
to the other house, by which it shall likewise be reconsidered; and if
approved by two-thirds of the members present in that house, it shall
• become a law, notwithstanding the objections of the governor. In all such
cases the vote of each house shall be determined by yeas and nays, to be
entered on the journal. Any bill which shall not be retur