Aberdeen herald. [volume] (Aberdeen, Chehalis County, W.T.) 1886-1917, 1898-01-20

preemption or other claims or rights a
the date of fixing the line of definite loca
ton, and which are non-mineral IN char.
acter. 1t is contended by the compan,
that until the issuance of patent the sec
rotary can at any time hold any OF sucl
lands to be non-mineral and thus with
draw the same from the terms of thu
grant; that the right to explore sucl
lands for the purpose of fixing their char
acter as mineral or nom mineral is incon
sistent with the theory that such lands
are the subject OF private.rights, and there
fore such lands are not taxable. AS tt
lands within the place limits, believe
the controlling authorities warrant theil
assessment. So held recently in the U
S. circuit court OF appeals in Meyers vs.
n. =. X. Il. Co.
AS to unpatented indemnity lands there
is graver doubt. In fact the U. S. su-
preme court in the case OF Wisconsin Cen
trail II. Il. Co. vs.. Price county, 1873 U. S.
496, squarely decided that such lands
were not subject to taxation. Since then,
however, in two other cases, the same
court has intimated contrary view. In
the case of N. =. r. II. Co. VS.. Patterson,
154 U. $. 1870, the court held that where
the company was in the undisturbed en-
joyment of land, and sought to evade the
taxes solely upon the ground that it did
not possess the legal title, such evasion
would not be sustained. From the con-
text of this case it is impossible to tell
whether the lands thus sought to be
taxed were within the place or indemnity
limits. Even though it be conceded that
the preponderating authority is against
the power to tax such lands, yet the
amount involved in this case $500, 900 be-
sides the accumulated penalty and inter-
est for several years. is sufficient to rem
der it totally incxpedient to voluntarily
abandon all claim thereto.
AS to the power of the commissioners
to rebate taxes, | have heretofore filed
with you my written opinion to the effect
that there is no express authority given
you by statute to rebate taxes, and that
under the revenue law of 1897 which pro-
vides that after the adjournment of the
county board OF equalization the commits
sioners shall have no power tie alter any
assessment, or valuation except in cases
Of errors in description or double assess
ment, you have no lawful right whatever
to rebate taxes.
The railroad company, however, hav-
ing heretofore instituted certain actions
involving the validity OF the taxes now
sought to be compromised, contends that
since the commissioners have power 10
control all suits against the county, they
can stipulatc for reduction of the taxes
involved in the pending suits, and upon
such stipulation the court would render
judgment accordingly. My first view OF
this matter was that if the county COM
missioners could not rebate taxes directly
they could not do it indirectly; and that
the mere existence OF tax suit did not
enlarge the powers o. the board but on
further consideration believe the com
missioners have such power to limited
extent, viz; OF the taxes involved, a
portion are state taxes, part are school
district taxes, and the taxes levied by
other municipalities. Conceding that
the commissioners can by means OF a
stipulation in pending suit rebate
county taxes, or taxes levied directly by
the board, yet, it is my judgment, they
have not the power to rebate taxes which
in no event goes to the county, or over
which they have not the right OF disposal
If sue Il power existed, namely, to stip-
ulate IL rebate OF state, or school district
taxes, the state or the district could be
deprived OF funds rghtfully theirs, levied
by themselves, and in reference to which
they had contracted debts and conducted
their business. Ii such a power exists
no school district, no municipality, can
with safety involve itself; and when il
levies a tax, it can never be with any
assurance that it will not be related
This would OF itself induce the making o.
higher levies by school districts. and the
like, and thus result in increased taxa
ton. 1t seems to me that in the collec
ton of taxes the county acts as mere
agent for school districts and the like
Will, such powers only as are given by
law, and cannot assume to rebate taxes
not belonging to it on any lawful ground
therefor advise you that your power tt
| rebate taxes, if it exists at all, extend: