The Lewiston teller. (Lewiston, Idaho) 1900-1905, 1902-03-06
STATE MAKES A TEST CASE
Gate Auditor Jeaes After Bank ucensss-Wlll
Institute Suit Against Bank Of Wallace.

Institute S0W ASss"ss Os"" " "s"sSs'
State Auditor Jones in carrying out
the ruling of the supreme court, relative
TO bank licenses, is meeting with con-
siderable opposition on the part of the
individual banking institutions through
out the state.
Some time ago Auditor Jones sent
circular letter to all the sheriffs in the
various counties, instructing them that
they would be held responsible for the
collection of bank licenses in their re-
spectiye counties. This letter was later
followed by one from Attorney General
Martin to the county attorneys. request
ing them to cooperate with the sheriffs
in the matter, and where the banks re-
fused to pay such licenses to commence
suit for its recovery at once.
Yesterday Auditor Jones received the
following letter from Sheriff Angus
Sutherland of Wallace:
"Wallace, Ida. Feb. 26, I9o7.-E. w.
ZONES, State Auditor, Boise, Ida: Dear
Sir-The First National Bank of Wallace
refuses to take out any banking license.
Advise us as to procedure.
"ANGus SUTHERLAND,
"Sheriff.
"By J. c. M'DIARMID, Deputy"
In reply Auditor Jones writes as fol-
lows:
auditors Office, Boise Ida, Feb. %,
I9o2.-Angus Sutherland, Esq, Sheriff
Shoshone County, Wallace, Ida: Dear
Sir-In answer to yours, will say that
the First National bank owes for licenses
for the years 1900, 1901. 1902, which
have been regularly demanded by the
state, as the bank licenses have been
regularly sent out by this Office, as the
books show. Commence suit immediate
ly through your county attorney, and
should any information be needed as to
commencing the same, advise with the
encouragement. He tells me to say
that suit should Se commenced for the
three years named. Do not delay, but
commence suit at once"
Speaking in regard to the bank license
matter, the auditor said;
"For many years some banks have re-
fused to pay the licenses on the grounds
of double taxation, and others on the
grounds that national banks could not be
required to take out licenses. Why such
grounds could be considered either legal
or just meyer seemed clear to me. Sa-
looms must pay taxes on the buildings,
bar fixtures, liquors and all other pro.
perty, yet license is required before the
owner can open and conduct saloon
business; farmer must pay taxes on all
his real and personal property, but can
not branch out without licenses; a
merchant cannot canvas for business, al
though he offers nothing for sale except
goods upon which he has paid taxes, and
SO we might continue through all lines
of business. My experience has been as
state auditor, that it is the rich and
privileged classes that try to avoid pay
ing that which people of limited, and
oftentimes very moderate means, pay
cheerfully.
II proprose to show no distinctions be.
tween property" he continued. "Be'
cause man happens to be banker and
is endowed with supposedly great politi'
cal influence, will cut no figure. The
law will be maintained aud every class
of property will be required. as far in my
power. to stand its just proportion of the
public expense. Were the banks to be
exempt from paying license for the
privileges guaranteed to them, then ali
other licenses shonld not be collected
treat all exactly alike.
"The question has been asked as te
whether parties investing in county OF
state warrants should be required to take
out license. No, unless they follow
dealing in securities as business. A re
cent decision of the supreme court is tina
license is not tax: but privilege
and l propose to do all in my power t
collect it.
"The case Of the First National Banl
of Wallace is not to be made test case
but suits will be ordered in every cas-
where banks refuse to pay the license
and suits will be started to collect 70
three years, and would 60 back farthe
were it not for the statute of limitation.
Sheriffs Visit Penitentiary.