The Mitchell capital. (Mitchell, Dakota [S.D.]) 1879-1918, 1897-08-20
THEY COULDN'T AGREE.
The Governor and Attorney General Wer.
at Variance on Railroad Assessments.

equalization and assessment which
completed its work yesterday, was the
first one which ever met in this state
on which there was Populist represent
tation and on which the followers of
that party has an opportunity to ex-
press themselves in regard to their the
ory of taxation. They had two repre-
sentatives on the board-the governor,
and the attorney general.
There did not seem to be any great
difference between the representatives
of the different parties except upon the
assessment of corporation property, and
in this particular the governor stood
alone against the other members of
the board. On several occasions the
attorney general was called upon for a
legal opinion OF the rights and powers
OF the board in regard to the PROPOSE
tions which were brought before them,
and in each case he gave his opinion as
against the theory of taxation advanced
by the governor, and in one case, on q
motion presented by himself under the
provisions Of section SO, chapter %,
laws OF 1897-the new railroad law
which provides penalty for railroads
which have not presented proper re-.
port to the assessing board, after an in
vestigation, he declared the validity Of
the law 80 doubtful that the whole as
sessment might be endangered by at
tempting to enforce it, and voted
against the motion.
The governor took position which
seemed to have good deal Of reason in
it that railroads should he assessed at
not less than one-third of the actual
value, and that actual value be ascer-
tanned from the sworn statements as to
such in the suits brought against the
railroad commission by the different
roads, to prevent the new rate from be-
ing put into effect. He took the posi-
ton that while theoretically all proper
ty WAS assessed At its actual value, it
was in fact assessed at about one. third
such value, and it would put railroads
on the same footing as other property
to take the one third rate. The attor-
ney general was called upon for state
ment as to the duty of the assessing
board in taking such statement as the
roads had made in their suits into con-
sideration in placing value on them
for assessment, and held that under su-
preme court decisions, the actual cost
alone of railroad could not be taken
as the assessment value for taxation,
but that it's value for earning income
must also be considered, and as most of
the roads operating in the state showed
by their reports, net loss for the past
year, the board, with the exception of
the governor on the final assessment,
voted to place most of the roads at the
same valuation as last year, q few mi
nor changes being made. The position
taken being that the state could collect
taxes from the roads on the value set
on them, which is larger per cent
than is collected from them in Mime
sofa, Iowa, or other adjoining states,
while an effort to largely raise their as
sessments would only mean fight in
the courts which would at least delay
for long time the collections of any
tax and endanger the whole as .essmen Mt
and levy.
The governor presented his motion
for raise to the amount he desired on
the main systems of the state, but voted
against any minor raises made by the
board, on the theory that they were
not enough to amount to any relief
The governor while working for g
raise on corporation property was very
particular that everything should go to
record" and was as particular in re.
gard to this as he was on any other one
thing which came before the board.
II there had not been quite 80 strong
desire to play politics, the board
would have got along with great dea,
less friction than it did, and severa
passages which did not tend to smooth
ruffied tempers would not have
occurred.
out great deal of matter for publica
tion in the "reform press" ever the
state, and in letter since the boarG
begun its work he took OCCASION t,
"roast" the memb bers of the board TO,
their acts, and at the opening of tn.
last session OF the board resolution
was introduced condemning the actor
OF an employee Of one of the state of
ficers, under pay of the state, and de
ploring that such articles, in which
state officers had been slandered, shoult
60 out from such source, and call
ing upon the head of the department il
which he was employed to take notic
OF such action on the part of his EN-
ployee. The resolution was adopted b,
a vote OF all the members of the boar
but the governor, who refused to vot
on the ground that it was boys play.