Evening capital journal. (Salem, Or.) 1888-1893, 1892-06-20
STATE BOARD KNOCKED OUT.
The Supreme Court Sustains the
Southern Pacific in the
Taxation Case.

The supreme court Saturday de-
cided the all-important taxation
question.
The decision came In the following
case:
Oregon and California railroad
company, appellant, vs. E. M.
Crulsan, respondent, appeal from
Marion county; judgment Of the
lower court reversed and the cause
remanded to ascertain such amount
Opinion by Bean, J.
The above case, involving the va
lidity of the action of the state board
of equalization, was decided Satur-
day,
The court holds that the state
board, being board of equalization
and not of assessment, has no au-
thorlty to change individual assess
NEXT or classify property into any
classes other than those authorized
by law, and appearing upon the
county assessment rolls; that the
only classification of real property
for the purpose of assessment and
taxation known to the law Is mort
cages, city, village or town property,
and other real estate, and when the
state board undertook to classify
real property into railroad lands,
wagon road lands, swamp lands, rail-
road tracks and telephone lines, and
add to each of these classes certain
per cent. on account of the manner
in which they are designated, its acts
were Unauthorized and void, but so
far as 1t confines its action to the
classification known to the law its
acts are void. The court declined to
pass upon the question whether the
state board should have taken the
abstracts of the assessment rolls GER
titled by the county clerks and not
the tabulated statement of the state
board of equalization as the basis
upon which to levy the state tax,
because there is nothing in the record
of the case upon which this question
can arise or nothing to indicate the
basis upon which the state board
proceeded in making the state levy,
although it is said in the opinion,
at is difficult to conceive that
county or taxpayer could refuse to
pay the state tax for the reason sug-
gested.'
OTHER PROCEEDINGS.
Minerva Ann Dice, respondent VS..
Mary E. McCauley ct al, appellant,
appeal from Polk county; judgment
of the lower court reversed and the
suit dismissed. Opinion by Strahan
g. J.
Il. E. Hogg, respondent, vs.. M. M.
Davis, appellant, appeal from Ben
ton county; Judgment of the lower
court firmed. Opinion by Lord, J.
J. @. A. Bowlby and w. w. Park
er, respondents, VS.. G. w. Shively,
appellant, appeal from Clatsop coun-
ty; judgment of the lower court con-
firmed. Opinion by Lord, J.
Jane Skottowe, respondent, vs.
o. s. l.. & U. N. r. r. Co., appell-
ant, and j. II. Mullen as admins
trstor of the estate of Nicholas J.
Skottowe, deceased, respondent, vs.
o. S. l.. d U. N. r.. r. Co., appellant
appeal from Waeco county; judg-
ment of the lower court affirmed in
both cases. Opinion by Lord, j.
G. P. Kellogg & Co., respondents,
VS.. d. III. Miller, appellant, appeal
from Jackson county; judgment of
the lower court affirmed. Opinion
by Bean, j.
Eugene Water Co., appellant, vs,
the city of Eugene, respondent, ap-
peal from Lane county: judgment
reversed and remanded back to the
court below to be tried on the plead
ings. Opinion per curiam.
Court adjourned until July 2, 1892