Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1895-07-19
OFFICIAL PAPER BuRLEIGH co.

A)OClIob L Va ivy 5
provides that "the governor, state audi
tor and attorney general, with Il quail
fed elector not a member of any county
board of equalization, from each judicial
district of the state, to be appointed by
the governor, with the advice and con-
sent of the senate, shall constitute the
state board of equalization. The per-
sons so appointed shall hold their Office
for the term of two years from the first
day of March succeeding their appoint
ment.' y y y
"The governor shall fill all vacancies
that may occur in said board by special
appointment"
If the term of Office of the members
appointed in 1893 expired on the first day
of March, then there is a vacancy in the
board of one member from each judicial
district.
The language of the law is 'the per-
sons so appointed shall hold their office
for the term of two years from the first
day of March succeeding their appoint
ment." The words land until his sue
cessor is elected Tor appointed, as the
case may be)" is used as to all other Off
GERS in the state, but not as to the board
Of equalization. The term of the ap-
pointees on the board of equalization
would, therefore, seem to be fixed and
certain. While the senate was in ses-
sion Governor Allin was advised that the
board of equalization, as constituted by
the new code, would be the lawful board
after July |, and, therefore, no appoint
ments we're necessary. None we're there
fore made.
The supreme court has now decided
that the law creating a new board does
not go into effect until published, and as
publication can not be had before the
time prescribed by law for the meeting
of the board of equalization, the serious
question land it is indeed a serious one)
is: Do the appointed members of two
years ago hold over; or, are there vacan-
cies existing, to be filled, as provided in
section 4, chapter 100 Of the laws of
1891? As a further complication in the
matter it is found by reference to the
senate journal of 1898 that the governor,
on March g., 1893, appointed members of
the state board of equalization, conclud-
ing the appointment as follows: "Each
for the term of two years from
March l, A, D. 1898, as per section 4
chapter 100, laws 1891"
Under the law of 1891, the
term of office of the appoin-
tees had expired March l, or two days
before these appointments were made.
The governor, however, specifies when
their tenure of office begins and ends for
which ne made appointments. Had he the
power to do this? Again, thelaw provides
that "the persons SO appointed shall
hold their office for the term of two
years from the first day of March sue.
ceeding their appointment" The first
day of March succeeding an appoint
ment made on March 3, 1899, would be
March 4, 1894, in which event the board
would held until March l, 1896. If the
term of Office of the board appointed in
1891 expired March l, 1893, then there
vas a vacancy from March l to March 3,
1891, and the appointments made on the
81 were to fill a a%ncies, as provided
by law. The term with thel advice and
consent of the senate" simply means
when the senate is in session. AS at
other times there is no senate, only n EN-
bers of the senate. The senate being in
session it was necessary to submit to
them the appointments, even to fill va.
c%ancies. If the appointments made in
1893, were to fill vacancies caused by the
expiration on March l, of the tenure of
office of the persons appointed in 1891,
then the terms Of office of the appoin-
tees of 1898 expired March l, 1895, and a
vacancy now exists to be filled by ap-
pointment. IT the members of the
board of equalization hold their
Office until their successors have been
appointed and confirmed by the senate
then the present incumbents hold over
and will act as the board this year.
Chapter 1874 Of the laws of
1890, providing for a gross earnings sys-
tenn OF taxation for railroads was repealed
and Chapter 1876 continued in force.
Section ! Of Chapter 1876 provides,
sThe State board Of equalization shall
at their annual meeting in August in
each year assess at its actual value the
franchise, roadway, roadbed, rails and
rolling stock Of ell railroads operated in
this state" It is known that the
Great Northern, 500, G. NJ. & st
p, and the Northwestern, who have
heretofore paid taxes under {