The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1904-10-07
DICKSON DECIDES
AGAINST RAILROAD.
Holds That N. p. Contested
Assessment Should Be
Restored to Rolls

If Assistant Attorney General F. N.
Dickson's opinion is sustained the
Northern Pacific Railway company will
have it's assessment of $1,000,000 re-
placed, which was removed from the
assessment rolls by the Ramsey county
board of equalization, and must then
pay taxes aggregating $4,000.
The state board of equalization or
dered reversal of the county boards
action, and County Auditor Krahmer
replied that he could not replace it, as
he was conversant with no law requir-
ing this to be done. The state board
then submitted the question to Assist
ant Attorney General Dickson, who
yesterday made public his report, as
follows:
After an examination of the subject
am OF the opinion that the action of the
county board in assuming to strike this
property from the lists, as reported by
the assessor, was without authority, illegal
and void.
We understand the facts with reference
to this matter to be as follows:
The assessor of Ramsey county assessed
the Northern Pacific Railway company in
the sum of 81, 600, 900 upon certain credits,
to-wit, mortgages and land contracts,
after receiving the returns of the COM
pany of its taxable property in which
they claimed an offset against these cred
its by reason of their bonded indebted
ness.
Action Was Unwarranted
Thereafter the board of equalization of
Ramsey county assumed to investigate
the question as to the legality of the as
sessment and as to whether or not the
company was entitled to Offset it's bonded
indebtedness against these credits and by
resolution ordered the assessment to be
stricken from the lists.
After a somewhat hasty examination of
the subject l am of the opinion that the
action OF the Ramsey county board of
equalization in assuming to strike this
property from the lists. as reported by
the assessor, was without authority, Illegal
and void.
The county board of equalization has
authority to equaliZe the assessments of
all classes of property, and in individual
cases to raise or lower as the case may
require, aggregate valuations of personal
property, but in my Judgment they have
no authority whatever to make any abate
ment of personal taxes, and their action
in this instance would amount to an
abatement The board of equalization has
nothing whatever to do with the question
as to what or how much taxable property
any individual possesses; that matter
rests entirely with the assessor.
When he has done this. the board of
equalization reviews his judgment and
can raise or lower the valuation of classes
of property. or raise or lower his aggre-
gate valuation.
Statutes Silent
But 1 can find nothing in the statutes
comforting on the board of equalization
the power to decide whether property con-
fessedly owned by an individual is tax
able or not, or if any individual may or
may not be entitled to an abatement of
taxes by reason of any Offset or other
wise
In my judgment the jurisdiction of such
questions resides in the state auditor,
and thereafter becomes question for
the courts.
The action of the county board of equal
iZation can be in no sense an equaliza-
ton of taxes; they have not raised or
lowered the assessors aggregate valuation
of the company's taxable property as
found and reported for taxation, by the
assessor, but they have assumed to de-
eide that the company has no taxable
property whatsoever. and to wholly abate
the tax. This can only be done by ap-
plication to the state auditor and through
the favorable recommendation of the
county board.
Replying to your second inquiry, I
would say that it follows as a conclu-
sion from the foregoing that the county
auditor of Ramsey county should obey
your resolution of Sept. Is and restore
the assessment to the lists as made up by
the assessor.