The Weiser signal. [volume] (Weiser, Idaho) 1890-1904, 1891-12-17
A Decision Against the
State Bonrd of Eq-
aIiZatiOn.
The Conclusions of the
Supreme Court
Why their Actions We're
Declared Void.

The state boards action in the
matter of equalization has been
squelched by the supreme court.
Particulars are given in the States
man as follows:
The state supreme court yesterday
decided that the state board of
equalization had no right or power to
equalize assessments by classes. This
virtually means that all the work
performed by the board in relation to
the assessment of 1891 is invalid.
The decision of the court created
great deal of comment in this city, and
the few residents OF Bingham county
who heard eresult of the brief litiga-
ton we're jubilant
The history of the case is as follows
When the assessment of the taxable
property of Bingham county came be-
fore the board of equalization it was
found that the railroads in that county
had been taxed an amount con-
siderably in excess of that fixed by
other counties in the state. The board
deemed it advisable to lower the
railway assessment, and, deciding
that the Utah & Northern was branch
line, made a reduction of $4,000 per
mile ON all OF the road within the
state north of Pacatello, and made a
reduotion of $1,000 per mile upon
Hs property of the Oregon Short
Line, both OF which roads are of the
Union Pacific system. At the same
time the board increased the as
sessment upon the sheep and cattle
Of Bingham and other counties, the
members of the board considering the
county assessors appraisements too
low. Samples Orr, resident of
Bingham county, through Attorney
7. M. Stewart, petitioned the suprema
court to issue writ of certiorari
commanding the members of the
board OF equalization to appear before
the court, together with an abstract of
their proceedings, in order that it
might be determined whether the
body had exceeded its Jurisdiction
Mr.. Orr's prayer was granted, and on
Tuesday the proceedings in review
were had the result being yesterday s
decision.
The opinion was not given out tc
the public yesterday, but Clerk So
Hasbrouck, with the permission oi
the justices, allowed a reporter tc
copy the conclusions, which are as
follows.
"It is therefore considered and ad
judged by this court that all the acts
complained of in the said petition tC
wit. The order of said board of Sept
1S. 1891, fixing the valuation of thu
lpain lines of the Oregon Short Linz
Midway and the Union Pacific railway
system IN Bingham county; the orde
on the same date fixing the value o
all telegraph lines in said county, tn,
order of the said board entered on til,
= 21st day of September, 1891, declaring
the Utah & Northern railway, runnin;
from Pocatello north to the Montan
line, branch line, and fixing it
value at $4,000 per mile the order ol
the same day adding 10 per cent. t.
i the assessed valuation of cattle il
said county the order of Sept. 22
1891, fixing the assessed valuatio
of sheep in Bingham county at 81. D
= per head were each and all mad
without authority of law, and ar
void. :"
Attorney General G. H. Robert
J. last evening said to reporter: g
have not yet seen the opinion; an
IT therefore can say little or nothing
regard to it, In due time | wi
make statement if you desire it.
will state this however: Defectiv
legislation is to blame for this peculis
!, situation and not the board {
:. equalization -"
n n By the decision of the court tt
amount of the taxes Of the Union p