Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1884-06-07

l
Where a tax is levied on property not specln- {
caIIv Int according to its value, TO be ascer-
tanned by assessors appointed lot that puIgose
upon such evidence as they may obtain aime
ing tbe value act judicially, and in most OF the
States provision is made for the CORRECTION OF er
rors committed By them. through boards OF le
vision or equalization, sitting at designateu
periods provided by law to hear complains re-
speeding the Justice of the assessments. me nav.
in prescribing the time when such complains
:. i'll be heard gives all the notice required anu
the proceeding by which the valuation IS deter
mined though it may be followed, II the tax pc
not paid, by q sale of the delinquents properly,
is due process OF law
And the Court al this point adds note
to its text, citing numerous authorizes
showing that the duties of assessors IN est
mating the value of property for the pur-
poses of general taxation are judicial.
Where there is revision then, all the
opportunity is given the taxpayer to be
heard that is essential. It's sufficient too,
if the owner of the property has notice OF
the assessment and opportunity to contest
it in the Courts. That whenever by |
the laws of State a tax is imposed upon
property for the public use, and those laws
nroyide for mode of confirming or con-
testing the charge imposed in the ordinary |
Courts of justice, with such notice to the
person, or such proceeding in regard to the
| property as is appropriate to the nature OF
the case, the Judgment in such proceedings
| cannot be said to deprive the owner OF his
property without due process OF law. NOW,
| in the case of Hagar the tax could only be
enforced by suit at law, and by that he would
have notice. and could set up any defense
he might have when brought into Court,
and therefore as to him, due process OF law
was had.
In lengthy note to the case the Court
reviews most of the legislation OF the Colo
MES prior 70 the revolution, and OF the
States since, upon the question of CIV
| ing the taxpayer opportunity to De
heard respecting the injustice OF the
assessment before II becomes fndt;
In Massachusetts,, in 1892 there was ap-
peal to the Court of Quarter Sessions; IN
Connecticut, 1850, the listers were required
to hear the ratepayer, and next Board OF
Justices; in South Carolina, 17O1, the Com
| missiOners raising the rate, and subsequent
statutes gave the ratepayer power 10
swear off" overrated estimates OF his
goods; in Maine and Massachusetts, the
tax payer if refused hearing by the AS
SCISSOR. appeals to the County Commission
ers in Rhode Island he may petition
either of two Courts to hear him IN Yer
mont the listers must hear him, and next
he has an appeal to the Selectmen In New
Hampshire he appeals to the Seiectmen
, first, and next to the Supreme Court; IN
Connecticut there is now board OF hve
) =" iudicious electors to hear appeals from
the Assessors in New York Board OF AS
SCISSORS sits to hear the tax payer, and III
! New Jersey Commissioners hear him, as
, also in Pennsylvania and Delaware, and IN
the latter State the Commissioners mus
) give notice of time and place OF hearing
complaints against assessments; IN Yer
mont and Georgia, if the taxpayer and AS
SCISSOR cannot agree each chooses an arbl
traitor, and they an umpire; in Maryland
North Carolina, Florida and Alabam;
i Boards of County Commissioners hear ant
: determine complaints; in North Carolina
i in 1919, board of freeholders was ordered
: by given Court, to constitute Board o
Appeal for adjustment OF assessments; II
Arkansas, Mississippi and hentuck.
Boards of Supervisors equalize assess
a ments; in South Carolina and Missouri
i special boards are created for the purpose
in West Virginia there is appeal to tw
Courts, and in Texas to one in Illlnol
and Indiana special adjusting boards ar
) created; in Michigan, Iowa, Kansas, Ne
braska and Nevada the Boards of Super
- visors or Commissioners hear appeals; |
- Oregon, Wisconsin and Ohio special board
are created to hear appeals.
Regarding California the Court says
u In California, of the Boards of Supervisors e.
it cent where the property assessed consists of til
~ franchise roadway, roadbed, rails ana roilni
- stock of railroads operated IN more man on
r county, in which case the state Board OF Equa
- ization acts as Assessor and over its deelsioI
10 there is no revisory tribunal. tPolltlcal zoo
t of California Sections 1874, 56s2)
sc Thus it appears the Court had the RAJ
Mt road tax cases in view It knew OF tn
ce wide-reaching effect of its decision. 1t O.
O. cIared the law to be that where in the a
nit sessing power any Judicial element ente
a in; where there is to be exercised Jud
n. ment regarding the weight of evidence
S. fixing the value of the thing to be assesses
of and taxed, there is guaranteed to the ia
to payer the right to be heard before revise
tn tribunal after the assessment Is MADE al
la before it becomes final. On the heels
al this clear Interpretation OF a constitution
lat guarantee it points out that in Csilforn
EAR unlike ali the other States OF the Ohlo
IT'S the owners of railroad property, in the for
of of franchise. roadway rails and rollir
IRE stock of railroads operated in more til
hat one county, have no opportunity to
in heard against the Assessor before a
to revisory tribunal.
de- Clearly. then. the Supreme Court OF
YER limited States has decided the railroad
lue cases, and settled finally that an arbitr'
OBJ exercise of power, ininical to repul
idi- can form of government, is permitted, II
pri- Assessor is given authority to fix a va
ion | that shall be final and of which there
} of be no reyision-in short that such al
ap- trary power as California vests in
ties Assessor of certain railroad property
op- tyrannical, and deprives the owners
,tice without due process Of law
lha' cURIosITIEs OF DIVORCE IN FRAN
life, ''0 - i,
tba The new divorce bill of France, wi
erx- there is possibility of becoming
a in marks wide departure from the prime
,r;tv that has so long maintained, of indis
utility of the marriage bond in the pc
was nation. The new measure, which
ouso passed the Chamber of Deputies per-