Custer chronicle. [volume] (Custer City, Black Hills, D.T. [S.D.]) 1880-1890, 1888-04-14
Tax Reduction.


IcLE expressed desire to be informed
as TO the particular section of the stat
utes, which, in their Judgment, author
| lied such action. At this writing, after
more than a weeks time has elapsed, no
law by them has been cited, nor have
we been able, after a thorough review
of the statutes, TO discover scintilla Of
law sustaining the action taken; and
now, after the board has persistently
continued in unlawfully, as we believe,
| reducing the revenues of the county
until the people have become clamorous
in their denunciation of their acts, and
their wholesale reduction of valuations
exceeding fifty thousand dollars in the
aggregate, has suggested a change in the
name of that official body from the
board Of County Commissioners to the
auster County Reduction Works." we
cannot escape the conviction that the
time has arrived, when it is the duty of
this paper TO raise it's voice in condem-
| nation Of the unwarranted action of the
county commissioners as above in
dicated.
In the discussion Of this important
| question we desire to be guided by a
spirit Of fairness, waving entirely all
matters Of a personal character, believ-
| ing, as we do, that the acts Of the COM
missioners have been prompted solely
by desire to deal Justly with the cases
| brought before them, many of which,
no doubt, would be favorably considered
I submitted to a court ofequity. But the
| fact should be bourne in mind that this
question hinges wholly upon the legal
functions Of the board, and that the
equitable character of these cases cut no
| figure whatever in the direction of the
enlargement Of the powers of the com
mlssioners.' The board has power to
| equalize the assessment roll of the coun-
| ty in the manner provided by law, and
to do, and perform such other duties
and acts that the boards of county com
| required by law to do and perform
| This is the letter Of the law. The law
provides for the equalization Of taxes by
the commissioners while sitting as a
board Of equalization in July of each
year, at which time they are authorized
TO increase or diminish the assessed
valuations of the county in manner
that shall be reasonable and just to
render taxation uniform, provided that
the aggregate assessment shall not be
materially changed thereby. No pro-
vision is made for the equalization of
assessed valuations at any other time,
or by any other manner, and through
the whole range oftheir specific powers.
as enumerated by statute, no shadow Of
authority is found for changing the as
sessed valuations Of the county other
than above stated.
Not only are these acts of the commits
sioners unauthorized by law, but they
are grossly wrong in principle, and have
a direct and positive tendency to thwart
the purposes of the revenue laws, in the
framing of which it was not contem-
plated that any change should be made
In the aggregate assessed valuation Of a
county after the same had been equal
lied by the commissioners while sitting
as board of equalization. This is
evidenced by the fact of the tax levies
being based upon the amount of the
assessed valuation of the county, at a
time subsequent to the sitting of the
board Of equalization AS provided by
law after which time it is plain to be
seen that any material change would
result in reducing the revenues to such
an extent.as to render it impossible for
the county to meet its financial obliga-
tions. If the county commissioners
would not contine their action to the
exclusive reduction Of taxes, but on the
other hand should proportionately raise
the same, then, while we hold it would
be equally unauthorized, it would at
least be unaccompanied by the serious
and damaging results which characterize
their present course, and at least be in
harmony with the law created for their
guidance while sitting as board of
equalizers.
1t would seem very irregular pro-
ceeding upon the part of the commits
sioners, after the tax duplicate had been
by them placed in the hands of the
treasurer, with their warrant attached
thereto, granting full and sufficient
authority for the collection of all the
taxes contained in the list, and after the
treasurer's receipt had been taken for
the same, for them to resolve themselves
into court of equity, and materially
reduce the amount of taxes thus placed
in his hands, with their warrant, for
collection. Certainly there is no law
contemplating such action upon the part
of the county board and we do not
hesitate to express the opinion, that
when the question is brought before the
district court upon an appeal, already
taken by certain citizens of This nlaca -