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

year 1899.
The board, having been notified
that an amount of money was re-
quired from Idaho county by the
statute, made the proper records
on September IL, 1899, fixing the
percentage that would be necessary
to raise this amount of money
from the taxable property Of Idaho
county. The following are the
rates fixed:
For state purposes $500 acct. on each 500
valuation ....-....s...... .....,.........$ 10
For state purposes. delinquent acct. ON
each 800 valuation ...... .s......... 10
For state purposes, wagon road get, on
each 800 valuation. .,......,............ O5
For county purposes, current expense
acct, on each 500 valuation. .....s.... 90
on each 800 valuation ...........,..... 4s5
500 valuation .........'....., .......... O.
For county purposes, redemption acct, on
each 800 valuation ....... .:..:..-... 40
For county purposes. general school acct
on each &loO valuation 80. ......... so
Total ........ 50 O35
Also the following per capita tax:
county poll TAX OBSERVATION-DISCLOSURES. WV
All of the foregoing taxes to be
collected by the assessor and tax
collector of Idaho county, as by
law required.
1t is hereby further ordered
that road poll tax to be collected
by the overseers OF the several
road districts of the county be,
and the same is hereby. levied as
follows:
A road poll tax of 81 or two
days work to be done upon the
roads in the district where the
person 80 liable resides.
The appellants in this case insist
that the board of commissi oners,
having made levy for state pur-
poses, and that by SO doing they
have exceeded their authority,
for the reason that the power to
make levy of taxes for state
purposes, is vested by the constitu-
ton in the legislature alone. This
is correct as proposition of law,
but in this state, the levy was
made by the legislature in passing
the act found at page 467 of the
acts of 1899 which is in part as
follows:
"There is hereby levied for state
purposes for the years 1899 and
1900 respectively, upon all proper
ty not exempt by law from taxa
ton, an annual ad valorem tax
of $245, OO0," etc.
This constitutes and is the levy,
and all property Of the state not
exempt from taxation, is bound for
the payment Of this tax, which is
to be paid upon an ad valorem
basis. Former statutes made the
levy in Il differerent form. The
legislature went more into details,
and fixed the percentage. The
act of 1891 provided:
can ad valoram tax OF SO cents
of each 500 of the assessed value
of all property in the state, is
hereby levied for state purposes,
etc" See acts Of 1901 page 236.
In the present statute, a gross
amount is levied. In the former
statute, tax upon each 500
valuation Of property of S5 cents,
was levied. Each and both are
levies. Under the present act,
however, computation is to be
made SO as to arrive at the percent
age. 1t requires but the
formal computation to distinguish
the one from the other. The act
Of the legislature constitutes the
levy,
| See Am. & Eng Enc. of Law,
page lsl, Vol. Is.
fhe board of commissioners do
no more than notify the tax payers
what is the proportionate amount
of the gross fund, The matter of
making the computation may be
delegated to any person by the
Legislature. 1t may be delegate
to the state auditor, or it may be
delegated to the board of county
commissioners of the different
counties. See same authority,
page 70.
| For the purpose of collecting a
tax or levy, the state may COM
mand the aid Of municipal sub
divisions, such as counties, towns,
etc., these subdivisions being made
the agents of the state for the
purpose of collecting the fund
which is required for the proper
conduct of the state business.
Is is therefore clear that the
board of commissioners of Idaho
county did not make the levy,
but that it was made by the
legislature, and that in whatever
form the minutes of the board may
} be, they mean no more than il
above indicated.
1t is contended that the levy OF
3 the tax for state purposes is not
8 uniform, and this contention is
made upon the theory that the
commissioners of the different
counties make the levy. The
! views heretofore expressed in this
opinion are adverse to this con-
: tention. The court is clearly OF
r the opinion that the levy was made
. by the legislature in passing the
act, and that its uniformity cannot
!, be doubted as it is laid upon all
. property of the state, not exempt