Municipal Functions and the Law of Public Purpose

Abstract

The extension of municipal activities in the United States presents both the question of policy and the question of legal power or right. The lega.l phase becomes of special significance as the city enters those fields of activity which are not strictly governmental but are rather corporate in their nature. The engagement of a city in such activities is attacked as being other than a proper municipal function, and as being taxation for other than a public purpose. A consideration of the attitude of the courts towards this question shows a changing attitude, tending to become more liberal, due in part probably, to the need of meeting the changed conditions and problems of the time. The principle is established that a city can tax its inhabitants only for public purposes;' taxation for other than public purposes is unconstitutional.2 While the courts are agreed that taxes may be levied only for public purposes, they are not agreed upon what principles to determine whether a, thing is for a public purpose, and consequently they have been unable to agree whether certain things are, or are not, public purposes. They do seem to be fairly well agreed that it is not possible to lay down definite principles by which they ma.y test each case as it arises to determine whether it is for a public purpose.