The Idaho recorder. [volume] (Salmon City, Idaho) 1886-1927, 1905-09-28
Vnconstitutiona1 Tax.

A matter which threatens 10 in-
yolve the state OF Idaho In long
series of suits by the various counties
OF the state has been brought 10 the I
attention OF the state administration ,
by the county commissioners OF Sho-
shone county. Contending that the I
sum the state board OF equalization /
fixed as Shoshone county's share Of /
the state Is unconstitutional, the
board OF commissioners OF that eoun-
ty have declined TO consider the en-
tire sum when fixing the county levy |
for 1905. According to the opinion !
OF the board and the county, attorney |
Of Shoshone county the amount asked |
as its share OF the state TAX exceeds /
the constitutional limit by over slo,- |
coo, and this sum aas eliminated In |
computing the county levy.
The constitution provides in Sec
tion 0, article !, that when the as
sessed valuation Of the state exceeds
the sum of 100000 the levy for
state purposes shall not exceed five
mills.
The assessed valuation of Idaho is
approximately s750, ZOO, 600 The as
sessed valuation OF Shoshone county
for 1905 is s6, las, ,20s. 76, and a i've
mill levy on this sum would amount
to $50, 74l.04. According to the ap-
portionment made by the state board
of equalization Shoshone's share OF
the state tax Is sil i45.05, being
$40, ,704. Al In excess OF the constitu-
tional Limitation. The county au-
thorities contend that Shoshone
should not pay this large sum In ex-
cess of the limit, and in computing
the county levy, the commissioners
arranged to raise only $50, ,74l.04 for
the state, instead Of s4I, ,445,05.
Ii the contentious of the commits
sioners and county attorney OF Sho-
shone are correct, every county In
the state will be similarly affected,
although not to the same extent as
lShoshone. Shoshone's assessed valu-
alton Is approximately one-twelfth
. CDaI OF UDe WnOie state.
The question will undoubtedly be
taken into the courts, and there Is "a
probability that long and tedious lit
igation will follow.
Attorney General Guheen is busy
looking up the matter to prepare an
opinion. Some fine points Of law ap-
pear to be involved in the question
of the five mill limit.
. Section 9. article I, of the state
: constitution reads:
"The rate OF taxation OF real and
personal property for state purposes
shall never exceed ten mills on the
dollar OF assessed valuation; and II
the taxable property in the state
shall amount to fifty million dollars
the rate shall not exceed five mills on
each dollar of valuation, unless a
proposition to increase said rate, -
shall be submitted to the people at q
general election and shall have re-
ceived a majority OF all the votes cas-,
o for or against it at such election. ~
= Section / OF article 8 of the consti
tuition provides:
1.-The legislature shall not In anl
manner create any debt or debts, liza
bility Of liabilities, which shall singll
or In the aggregate, exclusive OF th'
debt of the territory at the date o
its admission as a state, exceed TIN
sum Of one and one-h alf per centun
upon the assessed value of the tax
able property in the state, ,-unles
the same shall be authorized by Law
o. for some single object or work to b.
- distinctly specified therein, whicl
law shall provide ways and means
exclusive OF loans, for the paymen
of the principal and interest of sucl
debt or liability, within twenty year
OF the time of the contracting thereof
- and shall he irrepealable until tn
principal and interest thereon shal
be paid and discharged.
Section = OF house bill No. 23s
{ passed at the last session OF the Ida
no legislature and printed on page q
OF the session laws of 1905, says:
"That there is hereby levied an a
valorem tax Of three hundred an
= fifty thousand dollars for each of th
fiscal years of 1905 and 1906, upon a
property In the state OF Idaho nc
legally exempt from taxation, for Il
purpose of providing revenues to pa
the necessary general current expent
itures of the state during the perlc
beginning on the first Monday
|, January. 1905. and ending on the fir
Monday in June, 1907, and other gel
eral expenditures OF the state y
Attorney General Guheen only We
terday received notification OF the a
tion of the board OF county comuii
Is sioners Of Shoshone county, and sin'
that time he has been deep In Il
Is work of unraveling what promis'
to be a knotty problem. lie
inclined to belief that the ma
point at issue in the SbosboBe ca
n is as to whether the FIVE mill lin
w. provided for In the state constit