The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1897-09-23
IT HAS WIDE POWERS
STATE BOARD OF EQUALIZATION
NAY RAISE ASSESSMENT.
Important Opinion Affecting Rail-
roads Gov. Rogers Talks On
Pullman College Controversy-A
White Hercules Among the Indians

Special Dispatch 70 the Post-IntsIIsgencer.
OLYMPIA, sept Ze-Constderabie discus
sion has been INDUCED Il among the STATE
officers over the exact powers possessed by
the gtase beard Of equalization. and today
Aseistan. Attorney General Vance gave lis
opinion on tae disputed question, the par-
port being iha. ths board has more power
tran Il has given Itself credit for.
The board dictated the following inter
rogatoEisS, which IL desired 20 be enllgat-
eued upans
'sFirst-Attsr classifying any property "A
this state Is the board bound by the aver
age OF the county reports In is work OF
equalization within any gwen class, or
may Il tx the value either above or below
ssgeeond-May the board Increase or de-
crease. horizontally, the value OF whole
class cf property. and II 50. within what
iimiis7
.aThird-where It Is apparent 20 the board
upon evidences thai any class of property
exists in any county, but has been omitted
from is reports may the board insert such
and ax is value in the work OF equaliza-
sion2"
II response Attorney Vance rendered the
following opinion:
Replying 20 the three questions. beg
''Efrst-That the state board Of equaliza-
ton. IN determining valuations In any given
class OF property, is not bound by the ay-
SFASE OF the county reports IL LIS WOEE Oh
equalization. but that il may TX said valu-
atoms without regard 10 the average Of ths
county reports
Il am led TO this conclusion after care
full examination OF the revenue act and a
laborious consideration OF the true mean
ing OF equalization as intended by that
act. There seems 20 be somewhat OF a con-
fict OF authority as 10 whether a stale
board Of equalization may Increase the to-
tal valuation OF properly beyond he total
aggregate on the ASSESSMENT ron, when
presented to them from the county. How
ever. i am inclined 10 believe that. under
The Constitution and revenue statute OF this
state the term equalization Is used, not
IN rs narrow and restricted sense OF COM
pairing one class of property upon the as
sessznent roll OF a county with another
class but in the broader sense, as express
Ell in the constitution. in effect, 20 equal
ize and make Uniform taxation upon all
properly within the state.
''Sacond-The board OF equalization may
Increase horizontally. II by that term you
mem by percentage, the value Of whole
class OF property. and the limit wlihip
which this may DO done BY the board Is the
constitutional limit, thai taxes shall be
equal and uniform on all classes Of prop
erry in the state, at Its actual cash value
at the time Of the assessment.
'Third-There is no authority In the
board Of equalization 70 add property o.
classe Of property 20 the assessment rolls
of counties, where the property or classes
Of property do not appear therein. The
custom Of your honorable board in suggest
ing 10 the proper county QHtclats VINO has
the power to add omitted property TO the
assessment roll. 10 transmit for the consid-
Grafton OF the board supplemental lists
showing omitted property. Is the proper
one
The board adjourns next Saturday and
up 20 this time representatives of but three
railroad companies have appeared, and
those did not represent large corporations
Il appears now to be a settled policy Of the
railroads TO ignore the board and make no
attempt whatever to influence lis action
regarding their interests. and TO adopt
other methods OF combating any radical
measures that may be adopted.
u Is thought here that the state board
viii equallze the rate per mile on railroads
In the state al $4,000. the maximum fixed
By the county boardA