Press and daily Dakotaian. (Yankton, Dakota Territory [S.D.]) 1880-1889, 1886-01-21
lallg gress mud 9akotaiaa
CITY COUNCIL.
Official Proceedings ofMonday NiGhtt
Regular session.

Regular session.
Council Room, City of Yanktop, Mon
day, Jan. is, 1867 o'clock, p. M
Council convened in regular session,
Mayer Harris in the chair.
Roll called.
All members present except Alderman
Dudley and Faux.
Petitions of Fred Meth IL Co., and
Joseph Bader III relation to their taxes
for the year 1886 presented, read and
referred to committee on finance and
taxation.
Alderman English moved that the city
clerk be instructed to procure O new seal
for the city and a blank ordinance book.
Carried.
The following communication Was re-
ceived from city attorney, Hon. VIM. P.
Dewey, and read:
To the Chairman of the Committee on
Finance of the Council:
You have asked for my opinion on two
subjects, namely:
l.. Has the mayor and council the
power to remit taxes?
2. Must a party residing within the
city opd doing business therein and
having personal property both within
and without the city, pay city taxes up
on all his personal property, or does
personal property stand liable to pay
personal taxes only in the locality where
situated at the time it was assessed?
l reply that the charter and ordinances
OF the city, upon revenue and taxation,
are not full and explicit upon those sub
lects, and /, therefore, resolve them as
they are, end both i~nterrogatIons may
be answered at n and the same time.
The CITY has no complete and indepen-
dent assessing system.
The completed county assessment fur
nishes the basis of the city as
saRsment; that is that portion
oithe completed county assessment roll,
which corresponds with the limits OF the
city, both as to persons and property, is
copied and taken for the city assessment
roll. lSee subdivision L, chapter 10, of
the charter.
The next, subdivision 81, of the same
section OF the charter provides: 'tThe
mayor and council shall have power to
act as q board of equalization for the
city, to equaiize assessments, and to COR
rect any error In the listing or valuation
OF property, and to supply any omls-
sions IN the same; and to make a general
increase in the valuation of real estate,
not exceeding fifty per cent, as In their
Judgment they may deem proper" [See
also section 2, OF chapter VIII of the re-
vised ordinances.
SEQ. q. The mayor and council shall,
as a board OF equalization, hold a session
OF at least two daye, commencing on the
third Monday in August annually, at 10
O'Clock a. m. and continuing until A
o'clock p. m. each day while in session,
aud shall continue from day to day, as
long as they may deem necessary Tor the
purpose OF correcting the assessment
roll OF the city, and during the sitting
OF said board any person
feeling aggrievsd by anything
III the assessment roll may apply
to the board for the correction of any
supposed error III the listing or yalua
= 81. si=siis prThpsEfyy therein effaf1ernted
Or omitted. either real or personal"
Then, upon the conclusion of the
equalization by the mayor and council,
US provided by the charter aud ordin
ance, the assessment roll for the current
year. Is complete and the tax levy lis
made thereon.
From this time on, the mayor and
council have no power whatever over
said assessment roll, SO far us altering
the same, and they can no more change
the roll than the humblest citizen in the
city.
ALL persons liable to pay taxes in the
city are bound to take notice OF the as
sessment roll and the meeting of the
board OF equalization to correct and per-
feet said rol, and if any person fails to
attend the meetings of the board, they
do SO at their portland the completion oil
the roll by the equalization thereof, be-
comes IN the nature OF a final Judgment,
against which there is no appeal, except
only that II the property listed is exempt
from taxation the tax levied thereon
cannot be collected,
The board OF equalization must keep
a record OF It's proceedings and action,
so that oil changes Ia The original roll,
az saken from the county assessment,
may be shown and explained, IN case
any question IS raised as to the regular
1ty and validity OF the assessment, upon
which any and every item of tax is
levied.
Suppose for instance, after the assess
ment roll is completed, by the equaliza-
ton thereof, as provided by law. one
citizen claims OF the mayor and councli
that his valuation is too high: SO can
also another citizen claim the same
state OF things, and, if this were permit
ted and tolerated, the mayor and conn.
ell might be under the the necessity OF
reviewing the whole roll, and there
Q no law authorizing or warranting such a
proceeding on the part of the mayor and
council.
The law provides q court of error. in
the equalization of the assessment roll,
and he who fails to attend that court,
does SO at his peril, and is thereby fore
closed OF his remedy, and the mayor and
council, as l have said before are estop.
ped from any further chang
lug of the assessmentl
roll, and / am unable 10 find any law
granting to the mayor and council any /
authority to remit taxes, or to increase |
or lessen the assessment of any jndiyi- !
dual.
1t Is the province OF the taxing laws to
require each individual to pay taxes
equally upon o valuation of his personal |
and real property. The law points ont |
the way OF arriving at that valuation, |
and In no way other than as the law |
provides, can that valuation be deter |
mined.
Taxing lawe cannot too strictly be fol, |
lowed. Tax liens are created only by |
law, and the law must be strictly follow
IN order to create valid tax liens; and |
there must be by clear record evidence
showing the laws in oil things to have
been followed and compiled with, in or,
der to sustain such hens in the courts.
Iais will b Q found only too evident I