The Emporia news. [volume] (Emporia, Kan.) 1859-1881, 1860-12-15

current year. rhssheri it be legally or lille.
gally collected.
Every one knows that the authority to
levy tax. or collect It, is derived solely
from statutory provisions enacted for that
purpose. and hence If The law is invalid by
which or under nhich tax is levied. or il
its provisions are not complied with by the
officers empowered TO carry the law into eff
feet, the tax so collected will be illegally col
lected. For If the law By which a tax is
levied or collected is not q sound one. By
reason Of repugnance in its provisions, rem
dering it impossible for the officers to carry
it into effect according to the provisions OF
law, or is invalid for any other cause, the
law itself fails. and with it. of course, the
authority derived from it. Or, if the Off
GERS to whom is given its execution fail to
comply with the requirements of the stat
ute, they deviate from the path marked out
by the inetrument from which alone they get
any power to act at all, and therefore their
acts are of no effect. In either case the pro-
ceedings of the officers are illegal.
Let US examine, first. what the law is
relating TO this subject, and whether it can
be carried into effect according to its pro-
visions; and, second, whether if it be capa-
BILE of being executed. and therefore valid
law. it has beehcompiied with in such a
manner by the officers empowered TO exc
cute it as to warrant the collection of the
Territorial tax.
The principle or rule on which the levy
ing of all taxes is fouuded is, that the rate
of taxation shall be uniform. In order that
this may be so the Legislature has created a
Territorial Board of Equalization. consist
ing of the Secretary, the Treasurer, and the
Auditor of the Territory and a County
Board of Equalization, composed of the
County Commissioners of the several coun-
ties in the Territory, respectively. The law
creating the County Board of Equalization,
makes it the duty of the Board to meet at
the county clerks Office on the third Tues
day of August, and examine the assessment
roll and equalize the valuation of real es
tate, so that each tract or lot shall be en-
tered on the tax roll at its true value and
make such changes in the valuation of per-
sonal property as shall be right and just
claws ofl86o, p. 900. Immediately after
the Board has corrected and equalized the
assessment roll, it becomes the duty of the
county clerk to make an abstract and for
ward it to the Auditor of the Territory be-
fore the first of September. The same act
provides that the meeting of the Territorial
Board of Equalization shall be Oh the sec
ond Monday of August annually. The du-
ties of the Territorial Board as defined by
law are as follows: They shall make from
the returns of the clerk of each county an
abstract of the total amount of the real es-
tate in each county, and the aggregate val
ue of the same: and shall ascertain whether
the valuation of real estate in each county
bears a Just relation or proportion to the
valuation in all the counties of the Terri
tory, and on such examination they may in
crease or diminish the aggregate valuation
of real estate in any county, so much per
centum as in their opinion may be necessa-
ry to produce a just relation between all
the valuations of real estate in the Territory,
e:c. Laws of 1858. p. 379). It is then
the duty of the Secretary of the Territory
to make two certificates of the several
amounts ascertained to be assessed upon
the taxable property of each county for
Territorial purposes, one of which goes to
the Territorial Treasurer, the other is trans
mitted to the clerks of the several coun-
ties. The statutes of 1860, page 21O,
makes it incumbent on such officers and au-
thorities as shall be legally empowered to
determine the rates or amount of taxes TO be
levied for the various purposes authorized
by law, to do so previous to the tenth day of
and make return to the coun-
ty clerk on or before the twentieth of Sep
TENDER. The county clerk is required i'm
mediately after the October meeting of the
County Commissioners, to make out the tax
roll containing al the taxes to be collected,
and deliver the same to the County Treas
urer between the FIRST and tenth of Noyem-
Der.
The law providing Territorial revenue is
as follows:
Section l. That, for the purpose of raising a
revenue to defray the expenses of the Territory
for the years 1859 and 1860, there be AMI hereby
is Levied tax of three mills the dollar, upon
all property in the Territory subject to taxation
and an additional tax of fifty cents upon every
white male inhabitant of the Territory over the
age of twenty-one years"
II is assumed that the above section zevies
the tax. This is undoubtedly so that is,
it levies q tax of three mills on the dollar on
all taxable property, and also eapitstion
tax but in order that it shall have any eff
feet, the law must hare the amount of taxa
BILE propertyeIn the Territory. as equaIized
by the Territorial and County Boards to art
upon. But how can the Territorial Board
perform its duty when, as wiz be observed.
the law provides that it shall meet eight
days before the County Borads are requir-
ed to meet, and nineteen days before the
county clerks sre required to furnish the