The Vinita daily chieftain. [volume] (Vinita, Indian Territory [Okla.]) 1902-1913, 1906-01-04
w. b. Coley, ct al ,
Defendants.

/
Defendants.
In this case the plaintiffs are seek
ing to enjoin the officers of the city OF
Vinita from collecting what they
claim is a tax assessed against them
Illegally, the illegality consisting OF
an attempt to tax the complainant
by said city on an assessment made ny
board illegally constituted
The facts are that the complainant
returned certain listed sum, to-wit:
$50, 900 to the assessor as their total
property to be assessed for the yeal
1906 that the Mayor had appointed
three certain persons, viz, Lee Bar
rett, j. +. Hamilton and w. @. Cham
berlain as Board of Equalization'
that said persons as such Board OF
Equalization equalized the tax OF
complainant by raising the valuation
of its taxable property to 100000 and
that the defendants are threatening
to extend levy and collect taxes upon
said 800. 600 instead of upon $780,
as returned by the complainants.
Complainants aver that there is no
provision Of law whereby the Mayor
has authority to appoint Board q
Equalization; that consequently the
persons acting as such Board were
without authority IN law TO increase
the valuation OF compla!nant's prop
erty, and that All ordinance Of said
town providing for the appointment
Of such Board of Equalization by the
Mayor was invalid, there being no au
thority vested in the Mayor and town
Council to pass such an ordinance
under the law
The defendants have appeared and
demurred to the complaint filed here
In, and have fully answered thereto.
The Court is Of opinion that the de
murreT to the complaint should be
sustained for several reasons. First,
because such complaint was filed
prematurely, there being at the time
OF the filing OF such complaint no tax
extended against the property of the
ccmplainants, nor any attempt on the
part of said city or defendants to en-
force collection of such tax. Second,
because the complainants have moi
rendered into court the amount Of tax
which was claimed to be due from
them to said City of Vinita Third.
the next inquiry is as to whether such
complaint, admitting that the cour
has jurisdiction, states facts sufficient
to constitute cause of action. TIC
decide this question, to do which is
veiy important that the court reach
correct conclusion, we must investi-
gate what powers Incorporated towns
I'm Indian Territory have to assess.
equalize, levy and collect taxes for
municipal purposes
Section Il of tile Curtis Act pro-
vides as follows:
"And the Council Of such cities and
towns for the support of the same and
for school, and other public purposes
may provide by ordinance for the as
sessment, levy and collection annual
ly of tax upon such property, not to
exceed in the aggregate two per CEN
tum Of the assessed value thereon, m
manner provided in Chapter 129 Of
Mansfield's Digest entitled Revenue.
And said bill in said section also pro-
yides that "All Inhabitants Of such
cities and towns, without regard To-
race, shall be subject to all laws and
ordinances Of such city or town gov
ernments, and shall have equal rights
and privileges and protection therein
but all other property including all
improvements on town lots, which for
the purposes Of this act shall be deem
ed and considered personal property
together with all occupations snd
privileges, shall be subject to taxation
Section 731 Of Mansfeld's Digest, is
as follows:
THE corporate authority OF cities
organize Z, or 10 be organized, shall be
vested Ia one principal officer, TO be
styled the mayor one board Of clder-
men, to be styled the city counciL to-
gether with such officers as are mgn-
tioned ia this act, or may be createSt
under its authority
Under Chapter l29. entitled "Bevl-