The Coeur d'Alene press. (Coeur d'Alene, Idaho) 1892-1907, 1905-10-14


equalization Was acting without It's
jurisdiction. acting ia q judicial cap.
getty, and reforming judicial func-
ti0ns which are not vested In it. by
the constitution Of the state, but de-
MED 70 said board by the constitu-
tion. Attiant says that be is advised
and believes, aud therefore ayers,
that the power To impose taxes neces
saFily includes and carries Rith IL
the poser 10 tiK the valuation Of
propaFty 10 be subjected 60 such tag
alton, aud that the act Of the Iegisla-
tuFe Of the state Of Idaho, relating tn
revenue aud taxation, approved
March -. 1901, aud sections Its.
10, T7,7s, 10. SO, 81 50. and SO there
Of, IN 70 far a. the same attempts to
authorize tbs said board OF eqnallza.
tipn 10 assess, OF 20 Ok the raiuation
OF railways and other property, real
and personal. aud the different coun.
tsas Of the state, for purposes of
municipal taxation, Is unconstitu-
tional and void. That notwithhtand.
ing the provisions Cf said constitu.
tion, aud said state board OF equali.
nation, during lie session, above
mentioned gave audience 10 the rep.
resentsliEea Of the various railway
companies Operating In the state. on
the 10th day of August. 1905. aud
thereafter said board % equal tzatiun.
withOut authority or Jurisdiction 80
10 do, assumed 70 make. and fix the
IvaInsiinn o. said railway lines. and
each aud all Of same. within the var.
ious aud different counties Of the
state, aud aid, without jurisdiction,
poser, or authority % TO do, cause
% " entered IN the record Of the
proceedings Of the said state board Of
equalization the following, to.wIt.
by a unanimous vote Of the
board. Il WAS ordered that the var.
ious railway lines. 10 the several
counties 81 tbs state, be- assessed by
the folloWinR schedule, to-Wit': Here
follows schedule Of railway assess.
menL reaching a total valuation Of
| 10, 67s, 7G0.aO.
That thereafter. aud on the 9sth
day Of August, 1905. the sAid state
board Of equalization approved the
aasd order. and ali u The proceedings
81 and aid session Of the said board.
''Afiiant says that be il ndvtss q.
aud verify believes. that the said
oIder, made ns aforesaid. by The state
beard Of equalization. was. when
made, aud IL nov. Of no effect. made
sithoui authority or power. and that
tbs same l. void that the ouly power
10 imposo taxes and 20 asaoss proper.
~ Tor TAXATION fer county purposes
IL vested Ia the officers uf the various
counties % the state. aud not In the
defendant board, or IN ihe member
thereof.
Petitioner and afiiant. further Al.
lsEus aud states, upon Information
and belief, that the said order 90
made by the said board Of equaliza.
ton, was, when made, and ever
since, void. without authority. aud
made 10 excess Of the powers aud
Jurisdiction OF the said board. and
that IL should be held that said act
Of March 20, 1901, 10 not void, but
valid and Of binding force, which
athant doea not admit, but. on the
contrary, danles, that then, the said
rRsAmN ms.A A. .sk~im aAmm..a A. -
and Of no effect. for The following
reasons, to-WIt: The said beard,
wroOafully, unlaWfully, and without
Jurisdiction 90 10 do, failed and ~.
fused 10 On the full cash valuation
Of, and upon the said railway llnea,
and each and every one Of them, as
required hy The provisions Of the
statute In such case made and pro.
vtded, but, on ths contrary, placed
The valuation thereof e not 10 exceed
one-elghth Of The fair cash value Of
The same, that the sAid railway llnea
are Of the value, ~ aHaant Il inform.
ed, and verify be believes. IN the az.
aroaate, eel, 900, 600; whereas, the
uaid defendant board Elxed the same
81 less than ons-sighth Of that
amount, and that the average value
per mile Of said railway lines Ia the
state OF Idaho, during the present
year, and al the time the aaid dsten.
dant bnard met, as aforaaald, was
more than SEQ, 900, based upon
the earning capacity OF said lines,
and upon thslr actual marketable and
commercial value, whereas, said
board ilxSd = valuation upon same Of
less than 81, sbs per mile, average.
Afiiant says that the valuation placed
upon cows, horses and sheep BY the
county assessors Of The various coun.
ties, and other property appFoximat.
cd naer che ectual cash value Of the
same; that said beard, In eauAllEinR