preme Court of that state in Branden v. State 16 Ind. 197 held, that, “If the title of the original act is sufficient to embrace the provision in question, it is unnecessary to inquire whether the title of the amendatory act would of itself be sufficient. See, also, State v. Bowers 14 Ind. 195; also Shoemaker v. Smith 37 Ind. 122. The last case is important in holding that the different provisions contained in different sections of an act, all having a common subject are not to be regarded as so many different subjects, but as having references to only one general subject. See, also, Improvement Co. v. Arnold 46 Wis. 214-225; 45 N. W. 971; Phillips v. Town of Albany 28 Wis. 340; Wheeler v. State 23 Georgia 9.”
There is another principle that applies. It is stated in 36 Cyc. 1044 as follows: “Statutes are generally valid with titles reasonably apt concerning taxes.” In support of this principle in note 99 are cited a long list of cases from various states. It is also to be noticed that the sections amended by 122 are set forth at length as well as all that relates to limitation of taxation and that at the head of the chapter are two words, exemption and limitation, all of which show there was no deception, surprise or fraud possible in the passage thereof. ‘The courts in a long series of cases have enunciated the general principle that the presumption is in favor of the constitutionality of the statute. This principle has been expressed in many different forms. It has been declared that in no doubtful cases should the court pronounce legislation to be contrary to the constitution ; that to doubt the constitutionality of a law is to resolve such doubt in favor of its validity ; that all statutes are of constitutional validity unless they are shown to be invalid; and that the courts will resolve every reasonable doubt in favor of the validity of the enactment. It has been said that every intendment is in favor of its validity, and that it must be presumed constitution unless its repugnancy to the constitution clearly appears or is made to appear beyond a reasonable doubt; that it is only when its invalidity is made to appear clearly and plainly and in such manner as to leave no reasonable doubt, that the courts will declare it unconstitutional. Every reasonable presumption must first be indulged in favor of the validity of the act. The opinion has been expressed that the conviction required to overcome the presumption in favor of the statute must be clear and strong and it has been said that a law should never be lightly overthrown or set aside as unconstitutional.” 6 R. C. L. § 98 and notes 1 to 12, both inclusive.
For the reasons above stated, among others, and resolving our reasonable doubts in the matter in favor of the validity of chap. 122, we are
