section of the seventh article of the Constitution, which provides, that “ every law which imposes, continues, or revives a tax, shall distinctly state the tax and the object to which it is to be applied.”
It is urged, that while the cost of the roads are limited to $20,000 a mile, exclusive of bridges, the commissioners are authorized to build the bridges; and there being no limitation of the expense of building them, that the tax is not distinctly stated, and the laws are therefore void.
Conceding that the construction given to this clause of the Constitution by the defendants is the correct one, and that it applies to a local as well as a State tax, we think the point is untenable. The seventeenth section of the act of 1870, confers upon the commissioners power to make the road, and “to grade, drain, gravel, and improve the same, and construct all necessary bridges therefor.” The twenty-first section limits the aggregate expenses of “ making, grading, draining, and improving said road ” to $20,000 a mile, “ exclusive of bridges.”
The nineteenth section provides, that “such sums of money as may be necessary to make, grade, drain, and otherwise improve said road, shall be raised by the issue of town bonds,” etc.
We think that this act recognizes a distinction between the “ road ” and the bridges. It is true the former is limited to $20,000, while the latter is unlimited; but there is no provision in that act, or the act of 1869, for raising the money to pay for bridges.
The clause requiring the issue of bonds must be held to apply to the “ road,” exclusive of bridges, as specified in the sections referred to. The “ said road ” is the road specified before, and that road excludes bridges. Neither under the act of 1869 or 1870 could the commissioners lawfully demand the issue of bonds to pay for constructing bridges. The act of 1871 supplied this defect, by expressly authorizing the issue of bonds for the bridges as well as the road, and limiting the expenditure therefor.