xt7n028pg91x https://exploreuk.uky.edu/dips/xt7n028pg91x/data/mets.xml Iowa United States. Work Projects Administration. Lowe, Robert C. (Robert Chapin), 1907- Sherfey, Helen R. 1936 13 p.; 27 cm UK holds archival copy for ASERL Collaborative Federal Depository Library Program libraries and the Federal Information Preservation Network. Call number Y 3. W 89/2:36/Io 9 books English Washington DC: Works Progress Administration This digital resource may be freely searched and displayed in accordance with U. S. copyright laws. Iowa Works Progress Administration Publications Public welfare -- Law and legislation -- Iowa Social workers -- Legal status, laws, etc. -- Iowa Constitutional law -- Iowa Analysis of Constitutional Provisions Affecting Public Welfare in the State of Iowa text Analysis of Constitutional Provisions Affecting Public Welfare in the State of Iowa 1936 1936 2019 true xt7n028pg91x section xt7n028pg91x , .~ IIIIIgIIIIflrIl/IIIIIIIIIIIIIJIIHIII ;
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This bulletin is one of a series presenting
State constitutional provisions affecting public wel-
fare, prepared to supplement the State by State di-
gests of public welfare laws so as to provide in ab-
stract 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 lindts of
this study every remotely connected constitutional
provision. The indirectly related provisions in-
cluded, therefore, have been restricted to those con-
cerning finance, legislation, and the methods of con-

. stitutional amendment .

v An attempt has been made, by a careful se-
lection of the most recent cases decided by the high-
est courts of the States, to indicate wherever possi—
ble how these provisions have been construed. These
cases are included in footnotes appended to the con-
stitutional provisions shown.

It is hoped that these abstracts will be ’
useful to those interested in public welfare ques-
tions in indicating how State and local public wel-
fare administration may be affected by constitutional
powers and limitations.


Incidence of Responsibility for Welfare Program 1
Financial Powers and Limitations

Taxation and Assessments 1

Exemptions 3

Borrowing and Use of Credit 3

. Other Income ’7

Appropriations and Expenditures 8
Provisions Affecting Legislation 9 '
Constitutional Amendment or Revision 12

 Iowa 1.
I. Incidence of Responsibility for Welfare Program
No provision.
See page 8, footnote 26.
II. Financial Powers and Limitations
A. Taxation and Assessments
(1) State
(a) The General Assembly shall not pass local or
special 2/ laws in the following cases: . . . For the assessment and
collection of taxes for State, county, or road purposes; . . . In
all the cases above enumerated, and in all other cases where a general
law can be made applicable, all laws shall be general, and of uniform
operation throughout the State. 5/
(b) All laws of a general nature shall have a uniform
operation; the General Assembly shall not grant to any citizen, or class
. of citizens, privileges or immunities, which, upon the same terms shall
not equally belong to all citizens. 5/
1. Constitution (1857), with all amendments to November 15, 1956.
2. The words “local" and "special" as here used are synonymous.
Eckerson vs. City of Des Moines, 137 Iowa 452, 115 N. W. 177 (1908).
3. Constitution, Art. III, Legislative Department, Sec. 30.
4. Constitution, Art. I, Sec. 6.

An inheritance tax is not a tax upon property, but is an excise
tax or duty upon the privilege of taking property by will or descent.
Such a tax, classifying separately and taxing at a different rate,
the estates of persons dying before the effective date of the act,
from the estates of persons dying after the effective date, was held
to have a uniform operation under this section since it applied uni—
formly throughout the State to all who came within the respective
classes. In re Pedersen's Estate, 198 Iowa 166, 196 N. W. 785 (1924).

The Legislature may classify the occupations or kinds of busi—
ness for which license fees or occupation taxes shall be exacted,
but the classification must not be arbitrary, and the fees or taxes
must be uniform and operate equally upon each person or kind of busi-
ness coming within each classification. Thus an act requiring a
license fee from every transient merchant desiring to do business in
cities, and hiring, leasing or occupying a building or car for the
exhibition and sale of goods, and exempting those transient merchants
doing business outside city limits and exhibiting and selling their
(Footnote forwarded)

 2. Iowa

II. Financial Powers and Limitations (Cont'd) .

A. Taxation and Assessments (Cont'd)

(1) State (Cont'd)
(c) See page 4, Sec. II, par. C, (l), (c); and page 5,

Sec. II, par. C, (l), (d).

(2) Counties é]
See page 1, Sec. II, Par. A, (1), (a).
(3) Other Local Units 6/

(Footnote #4 - Continued)
goods in vacant lots, etc., was held an arbitrary classification of
occupations. State vs. Osborne, 171 Iowa 678, 154 N. W. 294 (1915).

A situation bearing no relation to the power of taxation but
presenting for application the uniformity requirement of the above
section was one where an act providing for the establishment of a
permanent park board in cities having a population of 125,000 or
more was held not invalid as lacking uniformity, notwithstanding the
fact that the classification limited the application of the act to
the City of Des Moines. State ex rel. Welsh vs. Darling, 216 Iowa
553, 246 N} I. 390 (1933).

5. The General Assembly may delegate to the counties and municipalities
the power to levy taxes. It necessarily follows that where such .
political subdivisions have levied taxes without the authority of
the General Assembly, that body may pass a retroactive curative act
legalizing such taxes, unless vested rights would thereby be impaired.
Chicago, R. I. & P. Railway Company vs. Streepy, 211 Iowa 1334, 236
N. W. 24 (1931).

6. Except for the restrictions imposed by Art. III, Legislative Depart—
ment, Sec. 30, prohibiting local laws for the incorporation of cities
and towns, and those placed on the debt limit of municipalities (see
page 6, Sec. II, par. C, (2)), the Constitution is silent as to the
means and manner by which local self-government is to be accomplished.
The General Assembly has full power to select the agencies appropriate
in its judgment to accomplish this purpose and to confer on such
agencies the requisite powers to be exercised in the manner and form
by it prescribed. Eckerson vs. City of Des Moines, 137 Iowa 452,

115 N. W. 177 (1908).

See footnote 5, above.

When the Legislature delegates its taxing power to municipalities,
such delegation must be in express terms or by necessary implication,
and cannot be implied from a grant of power "to license and regulate"
certain occupations, since license fees are merely police measures
and must be charged only in proportion to the expenses involved in
regulating and supervising such occupation. City of Ottumwa vs.
Zekind, 95 Iowa 622, 64 N. W. 646 (1895).

(Footnote forwarded)

 Iowa 3.
. II. Financial Powers and Limitations (Cont'd)
B.“ Exemptions ~
No provision. 7/
C. Borrowing and Use of Credit
(1) State
(a) The State may contract debts 8/ to supply casual
deficits or failures in revenues, or to meet expenses not otherwise pro-
vided for; but the aggregate amount of such debts, direct and contingent,
whether contracted by virtue of one or more acts of the General Assembly,

(Footnote #6 — Continued)

There is a definite distinction between a license fee imposed
under the police power and a tax imposed for revenue purposes under
the power of taxation. Where the amount imposed is substantially in
excess of and out of proportion to the expense incurred, it is re—
garded as a revenue measure. Solberg vs. Davenport, 211 Iowa 612,

232 N. W. 477 (1930).

A license fee enacted as a police regulation for an occupation
or business which is not of itself harmful must bear seme fair rela—
tion to the cost of making and issuing the license and the expense
of police supervision. State vs. Osborne, 171 Iowa 678, 154 N. W.

294 (1915).
. See footnote 7, below.

7. A grant of exemption from taxation by virtue of a statute is never
presumed, and a claim of exemption thereunder is strictly construed.
Grand Lodge A. O. U. W. of Iowa vs. Madigan, 207 Iowa 24, 222 N. W.
545 (1928).

An act exempting from municipal taxes lots containing more than
ten acres used for agricultural and horticultural purposes, and not
exempting lots of less size was held not in violation of Art. I,

Sec. 6 (page 1, Sec. II, par. A, (l), (b)), impliedly requiring uni—
formity in taxation and forbidding immunities to certain citizens
not enjoyed by others, since the act was not applicable to any one
citizen or class of citizens, but applied to all those who happened
to be Owners of a certain class of property. Leicht vs. City of
Burlington, 73 Iowa 29, 34 N. W. 494 (1887).

Under a statute exempting realty owned by an "educational insti-
tution" as part of its endowment fund, it was held that such lands
owned by a "public library" and situated in a county other than that
in which was located the library, were properly exempted from taxation.
Webster City vs. Wright County, 144 Iowa 502, 123 N. W. 193 (1909).

8. "Certificates or warrants issued in anticipation of revenues collecti—
ble within the biennial period of the legislature and payable therefrom
do not create a 'debt' within the meaning of that term as used in this
section". Rowley vs. Clarke, 162 Iowa 732, 144 N. W. 908 (1913);
reaffirmed in Hubbell vs. Herring, 216 Iowa 728, 249 N. W. 430 (1933).

 4. Iowa \
. II. Financial Powers and Limitations (Cont'd) .
C- W (Cont'd)
(1) State (Cont'd)

or at different periods of time, shall never exceed the sum of

two hundred and fifty thousand dollars; and the money arising .

from the creation of such debts, shall be applied to the purpose

for which it was obtained, or to repay the debts so contracted,

and to no other purpose whatever. 2/

(b) In addition to the above limited power to
contract debts, the State may contract debts to repel invasion,
suppress insurrection, or defend the State in war; but the money
arising from the debts so contracted shall be applied to the purpose
for which it was raised, or to repay such debts, and to no other pur-
pose whatever. lg/

(c) Except the debts hereinbefore specified in
this article ll/, no debt shall be hereafter contracted by or on
behalf of this State, unless such debt shall be authorized by some
law for some single work or object, to be distinctly specified
therein; and such law shall impose and provide for the collection of
a direct annual tax, sufficient to pay the interest on such debt,
as it falls due, and also to pay and discharge the principal of such .
debt, within twenty years from the time of the contracting thereof 12/;
but no such law shall take effect until at a general election it _— '
shall have been submitted to the people, and have received a major—
ity of all the votes cast for and against it at such election; and
9. Constitution, Art. VII, Sec. 2.

10. Constitution, Art. VII, Sec. 4.

11. See page 3, Sec. II, par. C, (l), (a), and Sec. II, par. C,

(l), (b) above.

12. The 20 year period within which the "debt", mentioned in this
section, must be paid and discharged must cover the beginning
and ending of the indebtedness. Thus an act providing for
serial bonds, to be sold in installments extending over a
period of six years from 1929 to 1935, and each series to mature
within 20 years from the date of issue, would be unconstitutional
since the period from the creation of the first installment
to the maturity of the sixth installment would constitute
26 years. State ex rel. Fletcher vs. Executive Council of
State of Iowa, 207 Iowa 923, 225 N. W. 737 (1929).

 Iowa 5,
. II. Financial Powers and Limitations (Cont'd)
C. Borrowing and Use of Credit (Cont'd)
(1) State (Cont'd)
all the money raised by authority of such law, shall be applied
only to the specific object therein stated, or to the payment of
the debt created thereby 13/; and such law shall be published in
at least one newspaper in each County . . . for three months pre-
ceding the election at which it is submitted to the people. 14/
(d) The Legislature may, at any time, after
the approval of such law by the people, if no debt shall have been
contracted in pursuance thereof, repeal the same; and may, at any
time, forbid the contracting of any further debt, or liability,
under such law; but the tax imposed by such law, in proportion to
the debt or liability, which may have been contracted in pursuance
thereof, shall remain in force and be irrepealable, and be annually
. collected, until the principal and interest are fully paid. 15/
13. Where it was provided that a direct property tax and an in-
direct excise tax might be levied to retire debt incurred
. under this section, with the added proviso that if the in-
direct tax levied was sufficient for the purpose the direct
tax need not be collected, such an attempted substitution
Of an indirect tax for a direct tax was held to be invalid.
The court held the terms of this section to be manda-
‘ tory in requiring the levy of a direct tax to retire such
. debt. Further, that legislation establishing such direct
tax cannot be repealed until the debt is discharged and
that this amounts to an exception to the general rule that
no Legislature may enact legislation which may not be later
modified or revoked by a succeeding Legislature.
However, in the case of funds realized from indirect
excise taxes, the court said that such were always
subject to the control of the Legislature currently in
power. State ex rel. Fletcher vs. Executive Council of
State of Iowa, 207 Iowa 923, 223 N. W. 737 (1929).
14. Constitution, Art. VII, Sec. 5.
15. Constitution, Art. VII, Sec. 6. See page 4, footnote l3.

 6. Iowa
II. Financial Powers and Limitations (Cont'd) .
C. Borrowing and Use of Credit (Cont'd)
(1) State (Cont'd)

(e) The credit of the State shall not, in any manner,
be given or loaned to, or in aid of, any individual, association, or
corporation; and the State shall never assume, or become responsible for,
the debts or liabilities of any individual, association, or corporation 16/,
unless incurred in time of war for the benefit of the State. 12/ -_-

(f) The State shall not become a stockholder in any
corporation, nor shall it assume or pay the debt or liability of any
corporation, unless incurred in time of war for the benefit of the
State. _l_8_/

(2) Counties

No county, or other political or municipal corpora-
tion shall be allowed to become indebted in any manner, or for any pur-
pose, to an amount, in the aggregate, exceeding five per centum on the
value of the taxable prOperty within such county or corporation to be
ascertained by the last State and county tax lists, previous to the
incurring of such indebtedness. 12/

16. A county is not a "corporation” within the meaning of this section
so as to prevent the State from assuming the payment of road bonds .
issued by the counties, since the State has control over the con-
struction and maintenance of highways and a county's relation
thereto is only as a component part of the State. State ex rel.
Fletcher vs. Executive Council of State of Iowa, 207 Iowa 923,

223 N. I. 757 (1929).

17. Constitution, Art. VII, Sec. 1.

This section refers to suretyship on secondary liability; it
does not purport to deal with primary indebtedness of the State.
Grout vs. Kendall, 195 Iowa 467, 192 N. I. 529 (1923).

See page 8, footnote 26, Grout vs. Kendall.

18. Constitution, Art. VIII, Sec. 3.

19. Constitution, Art. XI, Sec. 5.

See page 2, footnote 6, Eckerson vs. City of Des Moines.

Where bonds issued by a county did not exceed the five per
cent debt limit of such county, refunding bonds issued at a later
time when the depreciation of the valuation of the county's taxa-
ble property brought the fonmer indebtedness over the five per
cent limit, would be valid under this section whether the new bonds
were exchanged for the old, or whether the new bonds were sold to
obtain the means with which to liquidate the old. In neither case
is a new indebtedness created. Banta vs. Clarke County, 219 Iowa
1195, 260 N. W. 329 (1955).

(Footnote forwarded)

 Iowa 7.
. II. Financial Powers and Limitations (Cont'd)
C. Borrowing and Use of Credit (Cont'd)
(3) Other Local Units
(a) No political or municipal corporation shall be-
come a stockholder in any banking corporation, directly or indirectly. 39/
(b) See page 6, Sec. II, par. C, (2); and footnote 19.
D. Other Income

(1) The General Assembly shall encourage, by all suitable
means, the promotion of intellectual, scientific, moral, and agricul-
tural improvement. The proceeds of all lands that have been, or here-
after may be, granted by the United States to this State, for the support
of schools, which may have been, or shall hereafter be sold, or disposed
of, and the five hundred thousand acres of land granted to the new States,
under an act of Congress, distributing the proceeds of the public lands
among the several States of the Union, approved in the year . . . one
thousand eight hundred and forty one, and all estates of deceased persons
who may have died without leaving a will or heir, and also such per cent
as has been or may hereafter be granted by Congress, on the sale of lands
in this State, shall be, and remain a perpetual fund, the interest of
which, together with all rents of the unsold lands, and such other means
as the General Assembly may provide, shall be inviolably appropriated to
the support of Common schools throughout the State. 21/

. (Footnote #19 - Continued)

A contract for the acquisition of a municipally owned electric
light plant, whereby title should remain in the contractor until the
municipality had paid for the plant in installments solely to be de-
rived from the net earnings of the plant, was held not to create a
municipal debt within the purview of this section since the liability
for the purchase price was not a general obligation of the munici-
pality. Iowa Southern Utilities Company vs. Cassill, 69 F. (2d)

703 (C.C.A. 8th, 1934).

A contract for the construction of a municipally owned water-
works by the issuance of bonds the payment of which was to be de-
rived from a sinking fund comprised of the proceeds from a special
water tax, and such payment secured by a purchase money mortgage
on the waterworks was held not to create a debt by the municipality
since the contract expressly provided that the city would not be
liable out of its general funds. Swanson vs. City of Ottumwa,

118 Iowa 161, 91 N. W. 1048 (1902).

See page 6, footnote 16.

20. Constitution, Art. VIII, Sec. 4.
21. Constitution, Art. II, 2nd, Sec. 3.

 8. Iowa
II. Financial Powers and Limitations (Cont'd) .
D. Other Income (Cont'd)

(2) The money which may have been or shall be paid by
persons as an equivalent for exemption from military duty, and the clear
proceeds of all fines collected in the several Counties for any breach
of the penal laws, shall be exclusively applied, in the several Counties
in which such money is paid, or fine collected, among the several school
districts of said Counties, in proportion to the number of youths subject
to enumeration in such districts, to the support of Common Schools, or
the establishment of libraries, as the Board of Education shall, from
time to time provide. 22/

(3) All fines, penalties, or forfeitures due, or to be-
come due, or accrueing (accruing) to the State, or to any County therein,
or to the school fund, shall inure to the State, county, or school fund,
in the manner prescribed by law. 25]

(4) The General Assembly shall take measures for the pro-
tection, improvement, or other disposition of such lands as have been,
or may hereafter be reserved, or granted by the United States, or any
person or persons, to this State, for the use of the University, and
the funds accruing from the rents or sale of such lands, or from any
other source for the purpose aforesaid, shall be, and remain, a perma-

‘ nent fund, the interest of which shall be applied to the support of
said University, for the promotion of literature, the arts and sciences,
as may be authorized by the terms of such grant . . . 23/ .
E. Appropriations and EEpenditures

(1) No money shall be drawn from the treasury but in con-
sequence of appropriations made by law. 25/

(2) . . . no public money or property shall be appropri-
ated for local, or private purposes, unless such appropriation . . .
be allowed by two—thirds of the members elected to each branch of the
General Assembly. 2g/

22. Constitution, Art. IX, 2nd, Sec. 4.

25. Constitution, Art. XII, Sec. 4.

24. Constitution, Art. IX, 2nd, Sec. 5.

25. Constitution,.Art. III, Legislative Department, Sec. 24.

26. Constitution, Art. III, Legislative Department, Sec. 31.

The court, interpreting this section, states that the words

"such appropriation" implied that the discretion of the Legisla—
ture was confined to one particular proposed appropriation which
should command a two-thirds vote, and could not be interpreted to
allow general legislation on the subject of appropriations, either
by the Legislature itself or by delegation to municipal authori-
ties. Love vs. City of Des Moines, 210 Iowa 90, 230 N. W. 373
(Footnote forwarded)

 Iowa ' 9,
. III. Provisions Affecting Legislation
A. Regular Sessions of Legislature
(l) The Legislative authority of this State shall be
vested in a General Assembly, which shall consist of a Senate and
House of Representatives; . . . 22/
(2) The sessions of the General Assembly shall be
biennial, and shall commence on the second Monday in January next
ensuing the election of its members; unless the Governor of the State
shall, in the meantime, convene the General Assembly by proclamation. gg/
3- W
He (The Governor) may, on extraordinary occasions, convene ‘
the General Assembly by proclamation, and shall state to both Houses,
when assembled, the purpose for which they shall have been convened. 22/
C. Powers of Initiative and Referendum
See page 4, Sec. II, par. C, (l), (c).
(Footnote #26 - Continuedi
In holding valid the Soldiers Bonus Act which provided for a
bond issue and tax levy, the proceeds to be used for payment of
. bonuses to World War veterans, the court said that there is no ex-
press constitutional prohibition on the Legislature to appropriate
money to an individual or class but that it was inherent in the fun—
damental law that the Legislature might not grant private charities
or gratuities. The court said further however that the Legislature
is bound to confine its appropriations to the field of public pur-
pose and moral obligations of the State, the criterion of which within
reasonable grounds should rest in the sound Judgment of the Legis-
lature, and that even though the bonuses provided for under this act
were gratuities and not compulsory obligations of the State they were
valid under these principles. The above section relating to appropri—
ations for private purposes was not considered in arriving at this ,
decision. Grout vs. Kendall, 195 Iowa 467, 192 N. W. 529 (1925).
See page 6, Sec. II, par. C, (l), (e).
27. Constitution, Art. III, Legislative Department, Sec. 1.
The Legislature may not call upon the Attorney General or any
one else to test the constitutionality of an act. The judiciary of
Iowa has no power to render declaratory judgments; but may entertain
only justiciable causes, prosecuted by a bona fide litigant, whose
private rights are alleged to be violated by an unconstitutional act.
State ex rel. Fletcher vs. Executive Council of State of Iowa, 207
Iowa 925, 225 N. W. 757 (1929).
28. Constitution, Art. III, Legislative Department, Sec. 2.
An amendment, adopted in 1904 (Art. XII, Sec. 16) provides that
the biennial sessions of the Legislature shall commence in the odd years.
29. Constitution, Art. IV, 360. ll.

 10. Iowa

III. Provisions Affectigg Legislation (Cont'd) .

D. Legislative Enactmsnt

(l) Bills may originate in either house, and may be
amended, altered or rejected by the other; and every bill having passed
both houses, shall be signed by the Speaker and President of their
respective houses. 39/

(2) Every bill which shall have passed the General Assem-
bly, shall, before it becomes a law, be presented to the Governor. If
he approve, he shall sign it; but if not, he shall return it with his
objections, to the house in which it originated, which shall . . . recon-
sider it; if, after such reconsideration, it again pass both houses, by
yeas and nays, by a majority of two-thirds of the members of each house,
it shall become a law, notwithstanding the Governor's objections. If
any bill shall not be returned within three days after it shall have been
presented to him, Sunday excepted, the same shall be a law in like manner
as if he had signed it, unless the General Assembly, by adjournment, pre-
vent such return. Any bill submitted to the Governor for his approval
during the last three days of a session of the General Assembly, shall
be deposited by him in the office of the Secretary of State, within
thirty days after the adjourhmsnt, with his approval, if approved by
him, and with his objections, if he disapproves thereof. 31/

(3) No bill shall be passed unless by the assent of a
majority of all the members elected to each branch of the General
Assembly, and the question upon the final passage 32] shall be taken .
30. Constitution, Art. III, Legislative Department, Sec. 15.

"A bill which has been enrolled, properly authenticated by
the presiding officers of both houses . . . and approved by the
executive, is conclusively presumed to have been regularly and
legally enacted and . . . the courts have no power to go behind
it and-look at the legislative journals, or other records, for the
purpose of determining whether constitutional requirements as to
form and procedure were observed.“ Davidson Building Company vs.
Mulock, 212 Iowa 730, 235 N. I. 45 (1931), and cases cited therein.

31. Constitution, Art. III, Legislative Department, Sec. 16.

Where the Governor, presented with a bill for his approval,
during the last three days of the session, deposited the bill in
the office of the Secretary of State in 30 days without objecting
but without signing, the bill was held not to have become a law.
Darling vs. Boesch, 67 Iowa 702, 25 N. W. 887 (1885).

32. The procedure laid down in this section has reference to the pro-
ceedings in each House of the General Assembly; and the words
"final passage" have reference to the passage of a bill after
certain prescribed procedure in one House. Thus in a case where
the House of origin passes the bill after three readings without
change, and the receiving House passes the bill in amended form

' (Footnote forwarded)

 ' 10" ll.
. III. Provisions Affecting Legislation (Cont'd)

D. Legislative Bnactment (Cont'd)

immediately upon its last reading 33/, and the yeas and nays entered

on the Journal. gg/ _

(4) . . . no public money or property shall be appropri-
ated for local, or private purposes, unless such appropriation . . . be
allowed by two-thirds of the members elected to each branch of the
General Assembly. §§/

(5) 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 expressed in the title. §§/

(6) No law of the General Assembly, passed at a regular
session, of a public nature, shall take effect until the fourth day of
July next after the passage thereof. Laws passed at a special session,
shall take effect ninety days after the adjournment of the General
Assembly by which they were passed. 32/ If the General Assembly shall
(Footnote #32 - Continued)

after three readings, after which the two Houses compromise their
. differences through a joint conference ocmmittee, the bill as
agreed to and set out in the conference committee report, is not
required to be read again three successive times, but may be voted
upon immediately and the yeas and nays entered on the journal.
Scott vs. State Board of Assessment and Review, 267 N. I. 111
(1955)- See footnote 33, below.
33. Because this section contemplates a "last reading" it is evident
. that the framers of the Constitution intended that the established
practice of reading proposed bills three times should be followed.
Scott vs. State Board of Assessment and Review, 267 N. I. 111 (1936).
See page 10, footnote 32.

34. Constitution, Art. III, Legislative Department, Sec. 17.

35. Constitution, Art. III, Legislative Department, Sec. 31.

36. Constitution, Art. III, Legislative Department, Sec. 29.

"It is the uniform rule that this constitutional requirement
is not to be given a narrow or limited construction. . . 'The
constitution is obeyed if all the provisions relate to the one
subject indicated in the title, and parts of it, or incident to
it, or reasonably connected with it, or in some sense auxiliary
to the object in view.'" Davidson Building Company vs. Mulock,
212 Iowa 730, 235 N. W. 45 (1931), and cases cited therein.

37. In computing the ninety day period between the adjournment of the
Legislature and the effective date of an act, the date of adjourn-
ment is excluded and the last day is included. Clingingsmith vs.
Jackson Dairy Company, 202 Iowa 773, 211 N. w. 413 (1926).

 I _ . , . V
12. Iowa
III. Provisions Affecting Legislation (Cont'd) .
D. Legislative Enactment (Cont'd)
deem any law of immediate importance §§/, they may provide that the
same shall take effect by publication in newspapers in the State. gg/
(7) Every law which imposes, continues, or revives a
tax, shall distinctly state the tax, and the object to which it is to
be applied; and it shall not be sufficient to refer to any other law
to fix such tax or object. 50/
IV. Constitutional Amendment or Revision
A. By Proposa1.of Legislature or People .
(1) Any amendment or amendments to this Constitution may
be proposed in either House of the General Assembly; and if the same
shall be agreed to by a majority of the members elected to each of the
two Houses, such proposed amendment shall be . . . referred to the
Legislature to be chosen at the next general election, and shall be
published, as provided by law, for three months previous to the time
of‘making such choise; and if, in the General Assembly so next chosen
as aforesaid, such proposed amendment or amendments shall be agreed to,
by a majority of all the members elected to each House, then it shall
be the duty of the General Assembly to submit such proposed amendment
or amendments to the people, in such manner, and at such time as the
General Assembly shall provide; and if the people shall approve and .
38. The emergency character of legislation is not subject to review
by the courts unless under the guise of an emergency measure the
Legislature attempts to exercise power forbidden by the Consti-
tution. Hence, a declaration of emergency in a statute authori-
zing municipalities to regulate fair competition in personal
service trades was held not to validate the statute which was
otherwise in conflict with the due process clause of the Iowa
Constitution, (Art. I, Sec. 9) and the Federal Constitution (14th
Amendment). Duncan vs. City of Des Moines, - Iowa -, 268 N. W.
547 (1936).
59. Constitution, Art. III, Legislative Department, Sec. 26.
40. Cons