The Guthrie daily leader. [volume] (Guthrie, Okla.) 1893-1996, 1898-08-01
Supreme Court Matters.

Note and Comment on Some OF the Opinions
Handed Dotcn, Saturday.
Chief Justice Burford held in the
case Of E. e. Bardrick VS.. j II. Dillon
from Blaine county, that the board Of
county commissioners had the power
to equalize the assessments OF the diff
ferent townships and 10 raise the ag-
gregate valuation Of the townships, in
the same manner as the Territorial
board Of equalization raises that Of
the counties. The county board, how
ever, cannot increase the valuation Of
the property Of individuals beyond its
actual cash value and a court OF equity
will enjoin the excess tax, where the
amount OF tax due on the true cash
value is paid or rendered before suit is
brought.
court will not cripple muni ipsl
government by enjoining its revenues
on The uncertain and speculative allie
cation that the author les will misap
ply the funds when collected. A court
OF equity can prevent such mischief at
the proper time on application 10 en-
Join such misappropriation. The bare
allegation that the county board has
fraudulently contracted liabilities in
excess OF the per cent limit is not
sufficient ground upon which to enjoin
the co lection of tax for general
revenue purposes. IL must be made TO
clearly appear, from the allegations
OF the peti ion, that the last assessed
valuation OF the court was prior to
contracting such indebtedness, the
pnrPOses for which it was contracted; /;
the total legal outstanding indebted
ness OF the county at the time zach
debt was created the available assets
of the county at the time, and that
these revenues are not required to
meet ordinary current expenses OF the
county.
In the Jemima Goodson case from
Pawhuska, the court made the impor.
tant ruling that it was the intention
OF Congress that the Territorial dis
trict court at Pawhuska should not
disturb the general jurisdiction, that
only cases TO which the Usage and
Kansas Indians were pa ties and
those in which the United States was
a party could be tried at Pawhuska.
All civil cases and Territorial crimi
nal cases srising in the Kansas aud
Usage reservations may be tried at
vations nave neither the common law
nor the statutory qualifications Of
iurok Is and all jurors for cases in which
the Territory has jurisdiction at Paw.
husks must be drawn from P4wue
county.
The opinion in the case OF Wilson VA
Wiggins from Woodward county wa
that the only way 10 secure exemption
under the transient tax law, was for
the person TO claim such exemption
and show TO the assessor under oath
that the property sought 10 be taxed
had been listed elsewhere. The as
SCISSOR is the only person who can de
termine the right OF such claim TO ex.
emption Where this showing is neg
lected an Injunction will not lie TO re
strain the collection OF the taxes.
In the case of the Topeka CONNER
cial Security company W. Mcpherson,
from Ok ahoma county, IL WAS held
that the Legislature OF Oklahoma has
no aui hority 10 subject 10 taxation
lots in government townsite pending |
the determination OF contest in the |
land department between occupying |
claimants or until rightful claimant !
has acquired a right. Any proceed. |
ings TO convey the lots for non-pay- !
ment of taxes are void.
The school Insurance fund law was |
upheld, Judge Hainer dissenting. The |
question was involved in the case Of |
school district No. OF Oklahoma |
county against the Territorial auditor |