The Wichita daily eagle. [volume] (Wichita, Kan.) 1890-1906, 1897-09-04
WARRANT BUYERS
KNOCKED OUT
Continued from First Page)

values of property in that county, by an
addition of As per cent TO the assess
ment and valuation of that which had
already heretofore been ascertalned py
the legal method prescribed in the
statute, and subsequent application 10
the territorial board Of equalization 10
further initiate the aggregate valuation
OF all property in the territory to an av-
erage addition of So per. cent. Is ii too
much 10 assert that this is just what
occurred in this case? Or would such
an assumption be going beyond the prop
er limits Of judicial opinion? A vast
amount of illegal warrants were current
in the territory before the action refer
red TO was taken by the board OF county
commissioners Of Kingfisher county, and
by the board of equalization for the ter
ritory. and still suDsists. The existence
of such a sum of illegal indebtedness
furnished a fertile field for investment
and speculation and large quantity Of
such Illegal warrants issued in excess or
the per cent limit having become final
~ located in the hands Of a COMPARE
lively few persons, the incentive became
active and vigilant to secure, not the
small amount of percentage which had
been originally paid upon the purchase
Of and for the assignment of these lille
gal warrants and Indebtedness, but TO
secure the payment Of them for their
face value, ana since the adventurer In
this line of industry had failed TO secure
the co-operat ton OF the courts In the at
tempted abrogation Of the federal stat
ute limiting the indebtedness of munich
palities to per cent OF their last assess
ed valuation, no device remained ex-
cept that of widening the basis of tax
atom by the successive illegal and unau-
thorized overvaluations which were
made in this case. If successful, and if
the supreme court could now be induced
to conSummate the scheme and COM
plete and crown its success by an affirm
alton of this court the federal statute
of limitation would be completely evad-
ed, and the taxpaying citizens Of the
territory loaded with an Indebtedness
not theirs to carry under the law.
IF, indeed, fhe illegal and fraudulent
addition OF 81, 900 20 the value OF
property for taxation, by the action
thus taken, be made the subject of tax
alton and further Indebtedness, then
by the means of the Indebtedness on be-
half of the counties respectively up to
the per cent limitation, and OF the
townships respectively up to the per
cent Limitation, and of the territory it.
self up 10 the limitation OF / per cent,
permitted by the federal statute. then
the spectators, who are back Of the
illegal assessment thus made by the ter
ritorial board here sought to be upheld
would have been successful in saddling
upon the taxpayers Of the territory, by
| means of the board of county commits
sioners of Kingfisher county and the ter
| rtorial board OF equalization, an added
/ annual tax Of Is per cent upon such ad-
| dition 10 the aggregate valuation Of the
whole territory. to-wtt: Upon s1l,000.-
/ 600. in other words, it would have beer
made possible to collect from the tax
! paying citizens of this territory $780,
900 of illegal taxes. a large part OF
which Illegal Indebtedness was undoubt
| edly held in warrants by those who de.
vised this gigantic and nefarious scheme
| Of robbery.
ave cannot understand how the de-
feat of such a scheme could result ir
/ the violation of private rights, and the
impairment OF public faith, or might ser
/ iously impair the usefulness of territor
! ial, county and municipal governments
| by depriving them of their just revenue
ITO accede to such a proposition
would be to hopelessly mingle the high
duty Of the court to interpret the law'
as they are, regarding such simple in
terpretation as the surest and safes
foundation OF the integrity Of the state
with the corrupt schemes of those wht
would destroy the citizenship of the ter
ritory by loading down upon them obi
cations in violation Of the statute anI
not honestly theirs to carry or 10 pay.
I'VE think that the courts best dis
charge their duty and are held in tn
| highest esteem and reach their highes
| usefulness, when they confine themselve
| most carefully to the duty of interpret
ing and stating the law as it is. an,
when We, as judges, do that. We cal
safely rely upon the public honor, faitl
and credit Of this territory, and the non
or of this court, taking care of them
selves.
I'VE conclude that assessment is tn
same as valuation OF the property taxed
that this assessment or valuation mus
be made by the officer or officers t
whom it is by the statute expressly com
mitJed; that the duty and function Of as
sessment cannot be shared In by an,
officer to whom il is not So granted b
| the language OF the statute; tha
/ equafzat5on Of property is a vhoaS dit
ferent- matter. comprehea .iily,- las
does, simply an ascertainment OF tn
average between valuations alread
found. 1t is the equauzing OF iniivid
uals among each other by the TOWNSHIP
boards, and OF the townships anon
each other by The state board Of eQuali
zat,on.
1t il, in the present case. the aggre
gate amount Of property having bee
ascer;ained by the abstract OF assess
ment rolls furnished 20 The auditor c
tse territory from the various countie!
an asceriainment OF the proper percent
age which should be added - some cour
ties and taken away from others. in o.
der % place the counties on an equs
footing, the aggregate amount oc pror
cry remaining the same. except froY
such slight raising or lowering Of III
amounts as may be incidental 10 the OF
Grafton OF equalizing the taxes anon
the various counties. and that II the ar
sumption % such authority and its san,
.i0n by the court sere be indeed the Law
then i would make very little differenc
r-h-,th.ar. th..-.a n, -.