Press and daily Dakotaian. (Yankton, Dakota Territory [S.D.]) 1880-1889, 1886-01-20


oithe completed county asses mebt roll,
CORES ponds with tile limits OF the
city, both as to persons aud properly, rs
eopled and taken Tor the city assessment
fotl. See subdivision l, chapter is, OF
the charter.
The uext, subdivision 81, of the same
section OF the charter provides: Tins
mayor and council shall have power to
act as q board pt equalization tof the
city, to eauallza assessments, ard to cor
rect any error IN the llsting or valuation
OF property, anu to supply any omis-
81 rs III the same; and to make a general
increase IN the va uation OF real estate,
not exceeding fifty per cent, as in their
Judgment they may deem proper" lSee
also section 2, of chapter VIII OF the re-
| vised ordinances.
"Sec. 2. The mayor and council shall,
as a board of equalization, hold a session
OF at least two days, commencing on the
third Monday in August annually, at ~
o'clock q. m. and continuing until 4
o'clock p. m. each day while III session.,
and shall continue from day to day, as
long as they may deem necessary for the
purpose of correcting the assessment
roll OF the city, and during the sitting
of said board any person
feeling aggr'eved by anything
in the assessment roll may apply
to the board for the correction OF any
supposed error IN the listing or valaa'
ton OF the property therein enumerated
or omitted, either real or personal"
Then, upon the conclusion OF the
equalization by the mayor and council,
as provided by the charter and ordln.
auce, the assessment roll for the current
l year is complete and the tax levy Is
made thereon.
From this time on, the mayor ard
council have no power whatever over
said assessment roll, SO far as altering
> he same, and they can no more change
! he roll tuan the humblest citizen IN the
/ city.
All persons liable to pay taxes In the
Lofty are bound to take notice of the az
sessment roll and the meeting OF The
BOARD OF equalization to correct and pea
E tect said r.ll, and ii any person fails t.
attend the meetings OF the board, the
do SO at their peril,aud the completion o
} no roll by the equalization thereof, DC
comes in the nature OF "a final judgment
agaiust which there Is no appeal, excep
only that If the property listed is eXemp
from taxation the tax levied thereon
cannot be collected.
The board of equalization must keel
a record of its proceedings and action
so that all changes in the original roll
n as taken from the county assessment
may be shown and explained, III cas-
any question is raised as to The regular
- lty and validity OF the assessment, upo
Oh which any and every item of tax
le levied.
ia Suppose for instance, after the assess
"A ment roll is completed, by the equalizt
~ ton thereof, as provided by law, OF
er citizen claims of the mayor and counc
e. that his valuation is too high; SO ca
Ia also another citizen claim the san
state of things, and, if the were permi
u ted and tolerated, the mayor ana couI
oil might be under the the necessity
lis reviewing the whole roll, and the
3 no law authorizing or warranting such
"a proceeding on the part of the mayor al
council.
The law provides q court of error,
the equalization of the assessment ro
and he who fails to attend that cour
does Sc al this peril, and is thereby :oE
Id! closed of his remedy, and the mayor al
Oh council, as | have said before are este
Id ped from any further chan
ce. ing of the s @ I
r. roll, and I am unable to find any Ii
granting to the mayor and council al
az authority to remit taxes, or to 1ncrea
or lessen the assessment Of any indi'
dual.
ed 1t is the province OF the taxing laws
10 require each individual to pay tax
equally upon a valuation of his person
40 and real property. The law points o
zee the way OF arriving at that ~valuatic
IL. and in no way other than as the Ii
provides, car that valuation be Diet,
or. mined.
Taxing laws cannot too strictly be f
lowed. Tax liens are created only
law, and the law must be strictly folio
ed in order to create valid tax liens; a
there must be by clear record eviden
ike showing the laws in all things to ha
m been followed and complied with, in
orc der to sustain such liens in the cour
This will b 9 found only too eyide
when, in the near future, such liens q
rg- titles are litigated in the courts.
hat 1t is a rule of law, that real estate
ar. to be assessed and pays tax within t
jurisdiction where it is located.
CT Personal property follows the pers
In. and is assessable and pays tax at
as place of residence and business of [
~, individual.
=, This is the rule that applies in
sne levy of county taxes, and certainly,
ers the force OF that rula, a person resldi
ke- within the city and doing busln
A. therein would be assessed for his .
sonal property within the city, ey
though that property. OF at least a .
l is of il, might be situated outside of
for city.
To The individual has his protects
both in person and property, from
city, and, in return, pays taxes on
property where he resides, does busine
and has his governmental protection.
md II l am correct in these views, an,
the have no doubt but that [ am, you {
readily draw your conclusions for q
wers to your inquiries. [ am respectful
me yours, VIM. p. DEWEY,
sal City Attorney
ike Alderman Piles moved that the ga
- be filed and that the council adopt Il
opinion as its rule in the future, in CT
ees sidering petitions or applications to
to NIT taxes or change valuations of real
ow personal property or correct tax i
vo Carried.
The following report of Chief Engin,
nuS of The Fire Department Fred Kincel v
zen received, read and ordered filed:
on Fire Department, City of Yanktt
q. T., Office of the Chief Engine
Yankton, Jan. e.. lSS6-To the II
80