The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1893-02-08

fully or enormously assessed TO voluntarily
appeal before such county board ana show
that the assessment made against any property
j. erroneous, and have IL corrected and IL vests
in such county boards the power on sucn show
ing being made. or on their own motion, 70
make corrections and change the valuation. and
/ from a decision made against party who 10
before such county board Il gives an appeal 70
the state board OF tax commissioners, whose
decision upon the question shall be hnai.
Ii seems TO as The claim that the statute
denies to railway companies the equal proteo-
ton OF the law Is based on 81 erroneous con-
structiOn OF she statute, Tor with tie view we
take Of the statute aud the right OF railway
companies under II. the eia N that g denies
= equal protection has no subs tantial foundation
/ TO rest upon. Equal protection OF the law does
not require that all persons nave the right OF
/ q hearing trial before the same tribunal and
I In ali the same tribunals, and having the same
right OF appeAl from one 10 another. IL 10 has
1 any sueh Interpretation. then the theory upon
j which our courts are constructed and given
! jurisdiction in various causes OF acuion, the
! right o. appeal given 10 some eases. others not.
( ana the jurisdiction OF some courts made hnHl
/ in class cases and ia others NOT Is all
! wrong aud our system OF jur sprudence must
fall: but that such is NOS the theory or inerpIs-
tadon to be given 10 sec. l. art. II o. the
constitution OF the United states l. TOO Gear
admit OF argument or the citation OF authority.
! la our system OF jurisprudence, courts OF diher-
! ent grades and Jurisdictions are established and
4 appeal 10 allowed from one another only
when the rgh, Of appeal is given by statutory
enactment
Valuation of stock.
The record of the state board which. as We
have said. is conclusive, afirmauvsly shows
that the valuation OF railroad track" and roll
ing stock was fixed upOn such property within
: this state. The record Affirmative shows that
"the state board OF tax commissioners having
had under consideration tie assessment OF TIE
several railroads IN the state, the following
+ valuation per mile Of the various roads within
3 tins state" then folioss tbs schedule aud vala.
: alton. Following such schedules and vslua-
ton 1t /, stated that making liberal allowances
for al proper deductions they FIX the val
/ ues" as here'ubeiore set forth.
Objection is made 10 a recital in the record
( OF the board when it is conieuded shows az
| frmatively that the board fixed. the valus Of
I the rosds upon . wrong basis. We think
there IL nothing IN tina objection. IL rs a mere
statement that ".n arriving az the basis Tor the
estimate OF said values the board considered
the costs OF the construction aud the equip
uent OF said roads. the market value Of the
stocks and bonds aud the gross aud net earn
ings OF each OF sa.d roads. aud ali other matters
appsrtalninR thereto that would Assist the
board Ia arriving alta true cash value OF the
same" They considered all matters Rppsr-
tanning 20 the road that would assist them
arriving at q true cash value. The things they
specifically euumeTate we've proper 10 cOn.
slider. The board not limited 10 the
fixed by them. but bad the right TO such
other Information which woald enable
them 10 arrive at Just vauat,on. but
this court cannot consider or review the ques-
ton as 10 what evidence the board acted upon
in arriving az the value assessed.
ItIsurged that the board heard q speech Of
an attorney m the abs nee OF the railway com.
panies and their counsel on the question Of
the taxation OF railroad pro perry. Even II this
were irregular. Il does not vitiate the pro
eeedings
Its further urged that the method Of assess
mcnt taxes interstate commerce.. but Wo do nOt
think 90. IaKiag the properly oil corpora
tou engaged IA interstate commerce il not tax
ing interstate commerce; bat what We have
heretofore said dispOses OF this question, FOR
IN holding the method by which the valuation
and assessments we're made valid relieves a
from this objection.
As can not aud is not commended that the
properly IL not subject 90 taxation, but only
contended that 10 eau not be assessed IA the
manner prescribed in this act. which il 10
claimed imports values into this state from
other states Tor taxation. thereby imposing un.
authorized burdens on interstate commerce.
Final conclusions.
Its finally commended that the sct oreatins
the state beard and defining ats powers aud du
ties is unconstitutional and void. for the req.
sons, IA brief, that judicial powers are granted
60 sueh board, aud because two state exscutivs
and AdministTattve officers are created and
made continuous appointed by the governor
aud not elected by the people. The eIeeutiys
and administrative officers esnnot eKerclbs
| judicial powers, aud Judicial officers must, by
the constitution, be elected. The members OF
the state board are not Judicial officers, DOR are
/ judicial powers con erred upon them by the act
under consideration within the mean NJ OF the
eonstituion. lLangen0erg ". Decker, u
J., 1901
IL b. very common, n not m almost universal
custom m this sud other states, TO make, by
statutory enactment. certain OF the state
officers exotlicio members OF the stale boards
OF equalization. such. We think. has been the
almost, II not the unbroken, pfaouce IA this
state since the adoption of the present constitu.
ton. aud IL, ~ held la Langenberg ". Decker.
supra they are not vested with such ludioal
powers as To constitute them court but only
exercise such Quasi judicial functions ~ does
every public officer vestsd with Discretionary
power they are certainly eligible 10 be
come member OF sven toard. NOT
do we think the other members OF tho board.
whom the Law provides shtN DO appointed by
the governor. IRE administrative state officers.
charged with such duties rs that b. the con-
sltution they are required TO De elected by
the people. They are not Administrative OH.
GERS IN charge OF any separate department. OF
the state government lie same rule must
govern in relation 10 their selection as the ae-
lection OF members Of tho local aud county
boards of equalization, and any persons or
boards Tor the appmsement aud a..
sessment Of values aud benefits and
injuries 70 property. aud the practice
OF appointing ouch persons and members OF
boards hos nlwayf existed. IL they may BE- APP
pointed for one .ittinV OF board, or 20 mako
nppfaisoment OF specific properly, the value OF
which l. 90 be- asceriaued. then certainly the
law may authorize their appointment Tor
longer term. aud that such appointment may
be authorized 10y statute we have no doaht, and
this conclusion 10 ia harmony with the decision
OF this court m the siaie ~ rel Coliett va.
Gorhy, - Tod H. AMI the stale * rel Nancy
W. IL gde, 129 lid. 206.
, We have considered aud decided all OF the
questions material IN the determination Of the
cnuse We find no error in the record. Judg-
ment affirmed.
FINDS IN MURDFR