The Pioche weekly record. [volume] (Pioche, Nev.) 1877-1900, 1891-12-17
EXTRA TAX ANNUhED.
THE STATE SUPREME COURT OF
IDAHO LEAVES THE ACTION OF
TIE BOAkD OF EQUALIZt-
TON OPEN To QUsSTIOH.
Attorney Robert NJ. olurkes Views.
An ImPo' tant Decision on "A similar
Case To That of Ours; Namely The
Ten Per Cent Raise Effected by
The State Board.

In its last issue the RECORD called the
attention of its readers to the extra ten
per cent tax levied by the State Board Of
Equalization and intimated that it would
only take abont 5000 to test the consti.
tutionality Of the law and the action of
the Board under it.
Since then the following data taken
from special to the Salt Lake Tribune
has been received which is self explain.
tory and relates to similar condition of
affairs at Boise City as that of ours.
Boise CRY, Ida, December IL
Especial to the Tribune. IA decision in
the case of the County Commissioners of
Bingham county We. the State Board OF
Equalization was handed down by the
State Supreme Court to-day which
annuls the action Of the Board and virtu.
ally declares all their proceedings open
to question, and paves the way to numer-
GUS other suits of the same character.
Suit was brought to test the action Of
the State Board Of Equalization in rails.
ing the assessment Of Bingham county
sheep to 81. so per head, and increasing
the assessment on cattle 10 per cent,
while the assessment on certain stretches
Of the Utah & Northern railway was re-
duced $4,000 per mile, and the assessment
on certain stretches of the Short Line
Road was decreased $1,000 per mile.
Sample Orr representing the County
Commissioners, held that the Board had
no authority to
EQUALIzE PROPERTY BY CLASSES.
and, at his instance, the Court issued
writ ordering the Board to appear in
court and have their actions reviewed.
The proceedings Of the Board weres'inqui-
red into Tuesday, and to-day the, court
sustained. Orr's contest.
The taxes on railroad property in Bing-
ham county are already paid, and the re-
ceipts given therefor, upon the basis fixed
by the State Board. Interesting law
points are sure to ensue as soon a, the
Union Pacific Railroad Company is ask
ed to pay into the county Treasury the
original assessment. The amount invol-
we'd will be over 100000. Prominent
attorneys from several other counties in
the southern part of the State are
preparing cases parallel with the above,
seeking to overthrow the assessment
made by the Board, and no one can tell
where the trouble will end
1t goes without question that the Board
acted hastily and without proper legal
advice on several important matters
which came before them at the last meet
ing. The errors committed are develop
ing rapidly. Attorney General Roberts
informed , your correspondent tonight
that he saw no grounds upon which to
have an appeal, and lays the
BLAME OF THE WHOLE DIFFICULTY
on defective Legislation.
ID. C. Lockwood, attorney for the
Union Pacific Railway, who has been in
the city watching the case for some days
past, departed for Pocatello this evening
Before leaving he refused to state what
line of action his company was liable to
pursue. A telegraphic report reached
here tonight that the farmers and stock
men in Bingham and Oneida counties
were jubilant, as they see big savings
and feel sure that the railroad will be
forced to disgorge."
Robert NJ. Clarke one Of our leading
State attorneys in his recent correspon-
dence with Senator George o. Sawyer
expresses himself on this subject as fol.
lows:
An examination and stuy of the Act
of the Legislature Of Nevada, passed in
1891 and commonly known as the Estate
Board Of Assessors and Equalization
Act" and of the proceedings of said
board in assessing and equalizing taxes,
has brought me to the belief, that, the
action of the Board, both in respect Of
assessment and equalization is illegal and
can be defeated by proceeding in court.
The remedy in tax suit, l think, is
certiordre against the Board of Assesses
and Equalization. The special point re.
lied upen, is that the Board exceeded its
jurisdiction in raising the railroad anil
general assessment for State and county
purposes in one order, no notice having
been giUen TO the owners Of railroad pro-
perty. There are also grave objections
to the constitutionality Of the act, but
this position need not be urged.
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