Idaho County free press. [volume] (Grangeville, Idaho Territory) 1886-current, 1900-01-05

tie stale Tor payment IN the pro-
portion in which the assessed val
uation Of the property in each
bears to the total valuation
of the property of the state for the
year to that for which
the tax is levied This is a step
taken for the collection of the tax;
it is not part of the levy.
The only difference between the
former method Of apportioning the
taxes of this state and the present
method, is that under the present
method it is absolutely necessary
to take the valuation for the pre-
ceding year as a basis. The state
obtains the exact amount of money
required. while under the former
method it might obtain larger
amount of money, or smaller
amount than was necessary.
1t is argued that the tax is un.
equal because the different counties
will have a different per cent for
the tax payers to pay. This is not
shown to the court as "a fact, and
in passing upon the constitution
ality Of any law, every intendment
and every presumption is in favor
of upholding the law.
A large increase in the value of
property during the year 1899 in
any particular county might make
the percentage necessary to be
levied for state purposes less than
it would be in another county
where no increased valuation of
property existed, but this is con-
lecture. and ought not to be con-
sidered in passing upon the
constitutiOnality of the acts of the
legislature. Exact uniformity in
apportioning taxes cannot be
obtained. If it is as near uniform
as is practicable, this is all that is
necessary. Cooley on Taxation,
page 1865.
And if the levy of taxes is to be
made in a gross amount, as was
done by our legislature, then in
order to raise the exact amount,
the court sees no better way than
that which has been adopted. 1t
is as nearly uniform and falls as
nearly equal upon the different
portions of the state as it is possible
for it to be made to arrive at the
objects at which it is aimed.
1t is insisted by appellants that
the item of ten mills for state
purposes, delinquent account on
each one hundred dollars valuation
is not warranted by the law.
This is admitted by the respond
ents in their brief, and the court
sees no authority for this collection
OF tax. 1t therefore sustains the
appellants contention as to this
item.
1t is next insisted that the .4S5
for county purposes, general road
account, on each 500 valuation is
and should be included within the
limit made by the legislature,
limiting the county to 81 so on
500 for county purposes, and that
the general road account is not
special or additional tax authorized
by the laws of this state to be
levied.
Section l4l0 under which the
state is limited to $3.50 for state
taxes and county, expenditures
provides thatthe county COM
missioners may levy such ad-
ditional special taxes as are
authorized by section 1411 of
the revised statutes of Id.ho as
amended, OF any law Of this state.
Iie funds of the road ac-
count are to be kept separ-
ately. The acts Of 1899, at page
go provide that the treasurer Of
each county shall Immediately
transfer all funds in his hands
belonging to the county, except
the road or bridge fund, the school
fund, and such special funds as
may have been established for the
payment of interest on warrants,
etc. In addition to the funds
being kept separate, as above
shown, the session laws of 1899
provide that the annual property
tax for road purposes must be
levied by the board of commission
ers at their session when the tax
is by them levied for county
purposes, and it also provides that
money so secured must be turned
over for the use of the road fund.
This being fund which is to be
kept separate, and which if there
is any amount remaining at the
end of the fiscal year is not to go
into the general fund for county
purposes, the court is of the opin-
ion that it is such a tax as should
be levied by the commissioners in
addition to the provisions made
Tor county purposes generally.
The appellants also contend that
that portion of the assessment
made by the commissioners for
general school account on each
500 valuation, 80 cents is includ-
ed within the amount authorized
to be levied for county purposes,
and is not such an additional
special tax authorized by the laws
of this state as is provided may be
levied in addition to said amount