New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1873-03-30
" CHARLES CLINTON. Auditor.

cellency Governor Kellogg, dated March
Il, 1873.
CHARLES CLINTON. Auditor.
Hon Charles Clinton. State Auditor:
have carefully considered the petition
Of DR.. Terry, praying for the correction OF
an alleged erroneous assessment Of his
property, and also the letter of the board
of assessors il regard to their power to
act in the premises. The question ia one
of some difficulty, owing 10 the apparent
conflict between the first and last clauses
of section fifty, act No. ~, o! ash The
section reads as follows:
.'Be It further enacted, etc, THAI after
assessment rolls have been completed and
disposed of az herein directed, errors OF
assessment may be submitted for cOrrec.
ton, in the city of New Orleans, 30 the
State bolrd of assessors thereof, and II
each of the other parishes OF the State 10
the ex-Jticio assessors thereof. to wit: The
recorder, clerk and sheriff. And should
any party in interest make it appear to the
satisfaction of such assessors, or TO a ma.
:oritv of the members thereof. that al error
was committed and exists IN any assPss'
ment roll, they shall certify the same 20
| the Auditor Of Public Accounts. who is
hereby directed to make the correction rec.
| ommended. But nothing herein contained
| shall be so construed az TO authorize any
| already made &C" orGing 10 law in skch as
| sessment rolls, or which would work a
! elimination of the total amount 0! any as
| sessment
| The well established RUE Of construction
| in such cases is, that statute must be so
| construed that the whole OF it shall. Il pos.
| sible. stand; but if not the whole, then
| that portion which is most consistent With
| the Intention OF the Legislature and the
| purview of the act. Courts will rot AS
| sumo that legislative body intended TO
| stultify itself by enaCting law and repeal
| ing it in the same breath. Where there is
a doubt as to the meaning OF clause. the
| whole context will De considered. together
| with other sections and laws IN pGri
| .10ts'jG, in order that the intention OF the
| law makers may be gathered theretrom.
On theae principles Of construction ]
think that section fifty gives the board OF
! assessors full power to act n such cas- es as
| this one of DR.. Terry. 1t IS OF no "Onse'
| uuence Whether the ''eIperrness' of differ.
| erent assessors is involved or not; the views
| OF experts are only evidence which may be
! used to enable the board 10 come TO eTulta-
| BILE and Just 30nclusions in contested cases.
The intention was to give relic! against
| unjust. partial or ignorant assessments. and
| the palapUe justice ana expectancy 81 IL.
law should not be defeated by q narrow
! construction Of their duties OF the par. o;
! the board OF assessors.
The clause, 'but nothing herein contain
! ed shall be so construed as 10 authorize any
! ALLEGATION OF .aua. IONS already made a.
| cording 70 law" refers 20 cases which have
already been passed upon by competent
! board IN review. Section tOrty-tlVo 81 the
| same act provides that the board o. asses
sors Of the, CITY Ot New Orleans shall de.
eide all contested eases. and their decision
shall be final "a TO the valuations IN SAID as,
sessment rolls" PARTIES aggIieyed Can not
bring their cases twice before She board
but when once duly heard and decided such
cases can not DC reOpened. But in cases G!
erroneous assessments OF previous Years
| which might have been, but we're not. pass
ed upon by previous board. or "y tie
same board in a previous year, sec no req
son why ne preson: board may not coTrec;
them.
Section s0rty-Gve provides that the board
of assessors IN the city of New Orleans shal
expose their rolls from the first OF August tC
the first OF September. and give notice to
| taxpayers OF their readiness 20 correct erro
neous assessments but it does not say that
| they shall not make corrections at any
| other or subsG Quent time. Is does not, IN my
judgment, take from them their diseretlon'
ary power 10 make corrections In cases
which have not already been passed upon)
! at any time, and to give effect TO the lnteu'
! ton of the law, they should 30 SO. The law
is remedial, inten"ed for the benefit o tax
payers, and must have q liberal construc
ton, always leaning, 10 doubtful cases, 20
ward the hbneti0i2rlts. ! Slack, IS.
A remedial statute must be 50 construed
as to correct the nIscEiCi ut which It /
aimed. Its policy, when evident must b.
respected and eufsrced." 10 A., IL; II a.
-. Such action, OF the part Of the board
where II tends to the relief of manifest in
hopiCbiv, o., Of il in 17lf thpT
ance of justice and witnin the puryl9w Q
the law, and should be taken where relief i
properly applied Tor by the taxpayer.
The statute il aimed at the mischief 0
corrupt, partial and careless assessments
and the old and sound principle that it
the duty Of interpreters of the law to ''nal1
such a construction as shall repTess tn
mischief and advance the remedy i Kent
46l) applies here.
The law does not prescribe the tim
within which ex otlicio boards Of assessor
in the country parishes shall correct errc
! neoU5 assessments, consequently they ma
do so If any time, though it may be doub'
. ful whether courts woul! compel them b
, rule or order 20 do So, otherwise than q
provided IL SECTION toEt zone Ok sde sam
act.
: The e.y;-: ;Ia-ae, Tor which woI': wni
= diu.,ution 5f the total amount OF az,
, assessira,lts.' appears to 3e totally r"pu4
nan. 20 tio body OF tie ac.. and a mer
q, ruil;:r. = stands alone, vi 4 nothing !:
, the cUr..N. OF j.. ":ri 1tG.ar;I by which
, can be re.onoIled with the evident pa!
, ! pose of the law. Errors 0! assessment con
planned ot. and which the Ia" Eei!eff
against. are almost .QFa..Ii; 'Nt'as!N
assessments. and = Is difficult 20 :''c"iT
. TIA. suc, errors can be corrected " n.
IN any Gas. working 8 'dim'nut,oE - II
tyta! GmCunt of apv assessment.