The Cincinnati daily star. [volume] ([Cincinnati, Ohio]) 1875-1880, 1876-06-06
TUESDAY..... ................JUNE 9


any intelligent and sensible man for un-
nerstanding the law and procedure gov
erning our system of taxation. We be-
lieye. that both the law and the practice
are in this State most clearly defined
and universally understood. 1t may
nevertheless happen that the procedure
which has obtained sancHon by long
practice and legal scrutiny, and which
has become familiar to the people and to
the officials whose functions, appertain.
lotthe businesslof taxation, may be seri-
pusly disturbed by misapprehensions
md misinterpretations on the part Of CO.
ordinate functionaries. There is no
machinery however perfect or we'll un-
ierstood by those in charge Of it, but
that may be derahged and thrown out OF
rear by either Ignorant or malicious in
reference with any of its parts. l
In administering the law appertaining
10 taxation the functions Of the Auditor
are the most Important, perhaps, of all
others in that connection. His proceed
lngs under the law are primary, funda-
mental. He is subjected to great respon-
Iibilities; he ought to be clothed with al
corresponding measure of power. We
believe that the law does invest him with
Ill needful authority in the premises.
But it is equally needful that. this law.
yul, l,power and authority should not be-
lnterfered with by any co-operativefu func-i
inta
Iail TO produce arrangement in the ma
ehinery committed to his charge, and to
result in complications at once unpleas-
Ant and disadvantageous to the public
Interests. Consequently, when Board
of Equalization transcends its functions
and oversteps the law of its own organ
lzation, trenchtng upon the lawful du-
lies and prerogatives of the Auditor, it
becomes an element Of mischief instead
sfan aid tothe public good.
We had occasion the other day to an
imadyert upon the assumptions of the
Board Of Equalization now in session in
regard TO its claim of control over the
records Of the Auditors Office by at
tempting to appoint its clerks outside o
lhat flee. We are glad to know that
the Board, upon being legally advised,
yielded that point.
But subsequently, as we understand
1t, this Board assumed jurisdiction over;
lhesubject OF tax .omis sions and claimed
The power to issue citations, in the form
Of summons, compelling parties to ap-
pear before them for examination upon
this subject. This is another new de-
parture from the long established prac-
tice of the State. by what legal lights
the Board has been lea, or misled, into
making such inhbva vations Upon the prac-
tice Of the AUDITORS Department we
know not. But these steps, SO incon-
sistsnt with all previoas practice and
Interpretation of the law, have made 1t
necessary for BUR Auditor to file his petit
hon before the Court Of Common Pleas
FOR construction Of the statutes bearihg
upon these questions, in order that the
Board OF Equalization may be restrained
from transeending its authority in the
exercise of its functions.
The Tax Law OF 1859, Section SO Is. &
C.,l452), under the title of 'Duties O.
County Auditors" expressly provides
shat If the County Auditor discover any
emissions, "he shall add the same to his
list of real property;" not the Board Of
Equalization. And IN The 34th Section
lf the same law it is the Auditor, not
The Board Of Equalization, who is 'sem-
powered to issue compulsory process
against persons omitting to make re.
surns as required BY law, or making in.
sorrect, returns; and 1t is the Auditor
bnly who is to examine such persons
under oath touching the matters in ques.
tion. This law has in many OF its parts
been modified by subsequent acts, but
these sections remain untouched by any
subsequent repeating clause.
The subsequent act Of 1S8s(S. and S.
1867 by saction S.extends the power o.
special Boards, OF Equalization for cities
II the first and second class so as to au
Ihorize that Board ITO equalize the val
ne of the real and personal property
moneys and credits, within said cities.'
But the sellsame section prescribes tha
in so doing they s.shall be governed b.
the same rules, provisions and limita
sions that are prescribed for the govern
nent Of County Boards Of Equaliza
-hon;" that is By the S9th Section al
amended by this act of 1868 Is. and
1857. And this latter section gives then
no authority in the premises beyond act
Ing upon the record and returns OF th
Assessors, which the Auditor is re.
luired to lay before them for that pur
pose, together with such additions al
he may haze made thereto by reason o.
Homissions," or otherwise.
Such being the state of the law, 1
seems meddlesome on the part Of TIL
Board to seek to travel beyond th
record prescribed for their use, and seel
10 take Jurisdiction over 'omissions,'
and to make inquisItion by "compulsor
process" OF individual cases, both .
sN,