The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1897-09-12
THE ASSESSMENT CASE.
Arguments Made Before the State
Supreme Court Yesterday.

Arguments were yesterday made in the
supreme court on the assessment case
in which j. A Cunningham and Isabella
NJ Plus petition for a writ of certtorari
TO compel the state board of equalization
TO certify 20 the court for review their
action in raising the county assessor 5
valuation Of property in Salt Lake county
Messrs E. B. CritchIow and John N
Zane made the arguments on behalf OF
the petitioners and Mr.. Arthur Brown did
likewise for the defendant board.
The court gave the parties until next
Saturday TO nle briefs and took the case
under Amusement after listening to the
arguments.
SUBSTANCE OF THE PETITION.
1t is sep up in the petition that the
state board Of equalization has exceeded
its jurisdiction to the injury OF the pesI-
fioners in that the county assessor" of
Salt Lake county, having Completed his
assessment Of Salt Lake county prop
erty and having transmitted TO the treas
urer OF the county the assessment rolls,
the state board OF equalization did, on
Aug. 1B, 1891, adopt a resolution increasing
the assessors valuation By per cent,
The petitioner Cunningham s real prop
erty was increased for the purposes Of
taxation 10 $500 and upSn notes, mort
cages. loans and stock in the DeSeret
National bank from $4,000 to per cent
more, and Mrs Pitts properly, valued by
The county assessor at 81, 219, was in
creased in q similar ratio
1t is alleged that the county assessors
valuation of the property was its full
-7a3pe and it IS then set Up that at the
time the board of equalization ordered
the raise in the valuations the assessment
rolls of all the counties excepting Salt
Lake mad been equalized by the county
boards of equalization and no change
either by way OF Increase or decrease was
made by the county eQuaEZerS in the
valuation OF any county but Salt Lake
county, but by the terms Of the resolu-
ton of the state board of equalization
the value of ali the property within the
state is increased 10 The extent OF 81. SSS. :
S97, representing 3 per cent on the Salt
Lake county valuation.
This action is aIieged TO be Illegal and
the petitioners pray that A writ of re
view issue commanding the defendant
board 10 certify TO the court It's proceed
ings and thss the court declare the reso-
hrtion raising the valuation illegal and
void
ANSWER AND DEMURRER.
In the answer it is denied that The
board exceeded its jurisdiction by max
ing the raise. 1t ls alleged that Cum
ninSham was originally assessed at $40.
600 under the head of promiSsory notes
and mortgages, which was reduced 70
$1,000 by the county board of equaliza-
tion and the assessment Of s., go for per-
sonal property was for household fnrni-
fIre. It is also alleged that the notes
and mortgages held by Cunningham ex-
coed Sl.200 In value by TIRE than 3 per
cent. and that the value of his stock in
by more than ) per cent
In regard 10 Mrs Pitts it is alleged the
valuation of her real estate was reduce
by the county board OF equalization from
$l2.s69 10 a0,26S, and that the same is
worth more than per cent in excess of
that sum.
1t is denied that she is assessed 81 600
on notes and mortgages, and alleged that
her other property is worth more dGlan
5 per cent in excess of the valuation.
Il is then alleged that in order 80
eQDa7iHe the assessns ents of the counties
of the state. il IS necessary 20 raise the
valuation Of Salt Lake county by per
cent.
In regard to the supplemental petit
ton of the Salt Lake & Ogden Gas &
Electric Light company, 1t ig alleged
that the sum of 81 ,205 scheduled as de-
posts on meEers does not show the fun