The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1898-09-29
COUNTY TAXES RAISED
IMPORTANT INCREASE OF LAND
VALUES IN NORTHERN
MINNESOTA
DOUBT OF ITS LEGALITY
Stute Board of Equalization Takes
Action After Spending Half IA
Day in Debate, but Thinks Its
Methods May Re Assaulted in the
Courts - Additional Acreage
Makes Il Difference.

Makes Difference.
The assessed valuation OF property
in a number of counties was raised yes
to-day by the state board Of equaliza-
ton. who proceeded on the assumption
that it was proper to class land and
buiIdinEs together until the law IS
changed This decision was maue al
ter an entire morning session and part
Of the afternoon session had been spent
in debate. 1t was admitted several
times by members Of the board that
their method was open to attack IN
the courts. but they agreed that they
were proceeding according 10 the pest
light Ohtainable on the subject.
Mr.. Cooley said the law prohibited
q change of valuation on structures
without making a similar change on
the valuation OF the land. He did not
think it a just way of assessment be-
cause there are many Instances, he
said where buildings have changed in
. value, while that of the land has not
Mr. Potter said that. in spite of the
law. he believed the board should deal
separately with the land and build
irgs although the attorney general had
insisted upon a compliance with the
statutes.
Mr.. Gordon said, if the attorney gen.
erals opinion was disregarded, assess
ments could be successfully attacked.
Mr. Peck said he desired it to be
known that his vote would always be
cast in support Of the law.
4 don't believe We have power to
make law" he said.
We are a law unto ourselves" said
Nj Potter There is no higher law
We are proceeding in a free and easy
way"
Il think We acted unjustly yester-
day" said Mr. Gordon, in the mat
ter Of taxing the undivided profits Of
the banks"
Mr.. Cooley and Mr.. Sprague went
out to consult Attorney General Childs,
and upon their return Mr.. Cooley re-
ported that the attorney general said
he thought he gave the board to un-
derstand that the board could deal with
real estate this year as in previous
years. treating land and buildings sep
arately. The attorney genral thought
It would be more just to assess them
that way.
Isn't the state board obliged to pro-
coed differently from the county
boards" asked Mr. Potter.
Yes" said Mr.. Cooley, but, while
the county boards raise or lower as
seSsments by lump sums, we must pro-
coed by percentage"
Mr.. Cooley moved to take up the
question Of the value of land, exclusive
of structures. and Mr.. Sprague sec
Onded the motion, but the members be-
came involved in a wrangle as to
whether it was proper to take up that
subject before the total value of real
property as equalized by county boards
was considered.
GEN. CHILDS EXPLAINS.
Mr.. Cole moved to have the attorney
general explain the law again, and
Chairman Potter directed him to sum-
mon Mr.. Childs. Mr. Childs responded,
and Chairman Potter explained the di-
Iemma Of the board, and asked for fur
Their light en- the subject.
The statute" said Mr.. Childs, pro
vides that land and structures thereon
shall be included in real estate, and that
the board shall raise or lower values
by percentage. In my view, the board
shall conform to the term real prop
erty, but it is not contemplated that
the board shall not separate real prop
erty into the elements which constitute
it. But the board has always placed
different construction upon that stat
ute, and the courts are disposed to give
heed to that construction. The supreme
court has held that such construc-
ton shall not prevail, and 1 cannot
advise the board how to cOnstrue the
law. No question has arisen in the
office Of the attorney general about
it."
rs there a statute which says we
shall not separate the land from the
buildings?" asked Mr.. Cooley.
1T is not usual for the legislature
to say you shall not, when it has said
you shall do SO and So said Mr..
Childs.
Here is a brick house worth $4,000;
here is a wooden building worth $1,000;
here is another not worth anything
You raise the values Of all. Are you
not afraid you viii do an injustice to
all Of them, if you apply the rule that
has always been followed?" asked Mr.
Childs.
Here is the county board bound by
no set rule; and here is the state board
ignorant Of the local conditions. How
can you do justice to the matter?"
We want to equaliZe between the
counties not in county alone,' said
Mr. Cooley.
THAT raises serious question:" said
Mr. Childs. you must act on your
Judgment"
Il think We have handled this ques-
ton in the past" said Mr.. Lawrence,