Idaho semi-weekly world. [volume] (Idaho City, Idaho Territory) 1875-1908, 1892-01-29
GENERAL ROBERTS
CALCULATES.
Equalization, and Representation OF
Alturns ana Logan Counties Dis
cussed--thc Supreme Court
Tapped Gently ON the
Head by the n. q.

The Supreme Court suggested in
reply to letter OF Gov. Wiley, asking
them to submit to his office such de-
fscts and omissions in the constitu-
ton aud laws as they find to exist,
"That provision should be made by
law for proper representation in the
next Legislature for the counties of
Alturas, Logan, custer and Elmore;
and that tho Governor submit to the
Legislature the question as to wheth-
or the State Board Of Equalization
should be clothed with such power as
would enable said board to secure
uniform assessment on tho same class
OF subjects throughout the State in
accordance with the provisions Of the
constitution.
In reply TO questions Of Gov. Will
10y, relating to those subjects, the At
torney General replies at length. Fol-
lowing are few extracts:
The constitution OF tho State cre-
atcs State Board Of Equalization,
whose duties shall be prescribed by
law.
Under tho Territorial regime the
Territorial Board OF Equalization,
consisting OF the Governor, Trsasur-
or and Comptroller, to whom on or
before the first day Of April, annual
~, "ths President, Secretary. Super.
intsndent or other principal account
ing officer Of any railroad or tele-
graph company having property in
the Territory, where any portion Of
the property Of said railroad or tele-
graph company having property in
tho Territory 10 situated in more
than ono oouaty, shall list for assess
msnt and taxation," etc, must value
and assess tho property Of said corpo-
ration, for each mile OF said road or
line.
Section 2 Of article XXX OF the con-
stitution provides that: "All laws
now in force In tho Territory Of Ida
no, which are not repugnant to this
constitution, shall remain in full force
until they expire by their own limita-
ton, or be ordered or repealed by tho
Legislature"
Under and by virtue OF an act ap-
proved Jan. 2S, 1891, the word "Ter.
ritory and the word "Comptroller" are
changed to estate and "Auditor."
The revenue system under the Ter
ritory thus becomes the revenue sys-
tenn under the State, except whom re-
pugnant to the constitution, or or
dered or repealed by the statute.
Section 1863 is not repugnant to
tho constitution, is not repealed by
enactment, and is the law OF the
State. Under the Territorial regime
there was Territorial Board oil
Equalization, whose duty and power
it was to originally value and assess
railroad and telegraph property where
situated in more than one county oil
thu State, the County Assessor being
empowered to assess and value all
railroad and telegraph property when
situated only in one county of the
State. This Territorial system re-
mains unchanged, aud is the revenue
law of the State, being unrepealed
and no other system being provided
in its stead.
Courts in new States sometimes
seem to experience great difficulty in
understanding and applying the some
what elementary principle that al
consistent statutes can stand to-
gether, though enacted at diffsren,
dates, separated by long or short in
tervals or on the same day. They
are to be compared, harmonlzed il
possible, and if not susceptible of !
construction which makes all thei
provisions harmonize, they are made
to operate together, so far as posi-
bic, consistently with the evident in
tent Of the Legislature.
1t was said by Supreme Court
which ranks second to none in the
union, precisely like this one under
consideration, that:
"The State Board of Equalization
has full power to equalize and assess
property under the act of 1876" Thi,
act was in force when the new eonsti
tuition was adopted, and when the new
board equalized, adjusted and assess
ed REALTORS property.
In my opinion, therefore, the State
Board of Equalization are the success
sors of the Territorial Board and alon,
have the power to assess and value
the property of railroad and telegraph