Arizona republican., 1906-01-21

ton prior to the commencement or the action.
 To the petition the defendants have denurred, upon the ground that it ap- pears Epon the face thereof that the same does not state facts sufficient to constitute a cause of action or to en- title plaintiff to the issuance of said writ.
 Counsel for defendants 1T. their briefs have argued two propositions:
 First. That the petition shows upon it's face that the territorial board of equalization in increasing the aggre- gate valuation of all the property of the territory. as shown by the assess ment rolls of the various counties, and in making this increase upon classes of property within the various counties affected, and not upon the valuation of the property of the several counties as entireties, acted in excess of its Jurisdiction.
 Second. Assuming that the board of equalization had power and authority to increase valuations of classes of property, and to add to the aggregate valuation of all the property of the territory, there is no statute or law giving authority to, or imposing the duty upon, the defendants to add to and carry out upon the assessment roll of the county the increased valu- ations and chances made therein by the territorial board of equalization.
 In considering the demurrer, we will take up the latter proposition first.
 It is true as a general proposition, that mandamus will not lie to compel county officers to perform an act which they are not authorized or required to do by some plain provision of law. and that the office of the writ is not to create duties, but to require the per formance of duties already existing. Not only so, but the law must afford the means by which public officers may discharge the duty which the law pre- scribes.
 It is contended that our statutes not only omit to prescribe as one of the duties of the board of supervisors to place upon the assessment roll the changes made by the territorial board of equalization, and to compute and carry out in a separate column the territorial tax thereon, but they like wise fail to. prescribe the means by which the board of supervisors may carry out the order of the territorial board, or cause the same to be carried out, and particularly after the dupli- cate assessment roll has been made up and turned over to the tax collector of the county. Paragraph 3631 of the re- vised statutes provides that "On or before the fourth Monday in August in each year the territorial auditor shall transmit to the board Of supervis- ors of each county a statement of the changes, if any, which have been made in the assessment by the territorial board of equalization, and the rate of tax which is to be levied and collected el.s poses; but if for any reason, the said board fails to sit. or the board of su- pervisors fail to receive the statement of the rate of tax ordered by said board of equalization, the rate of thirty-five cents shall be deemed to be levied, and the board of supervisors of such coun- ty, in making up the tax list required by this title, shall compute and carry out in the proper column a territorial tax at the rate aforesaid" Paragraph 3S32 provides that on or before the third Monday in September there shall be made up and delivered to the tax collector the duplicate assessment roll" which shall contain, carried out in separate money columns. the terri torial, county and other taxes, and totals of taxes assessed to each per son or name. Taking these two pro- visions of the statute together, it is plainly the duty of the board of super visors, upon receiving statement from the territorial auditor of the changes which have been made in the assessment. to have noted upon the as- sessment roll and computed and car ried out in a proper column the terri torial tax at the rate fixed, upon the property assessed with any addition made thereto by the territorial board of equalization.
 It is true that the form prescribed for the duplicate assessment roll by paragraph 3SS4 omits any reference to such a column as is provided for by paragraph 3SS1. It will be noted. how ever, that paragraph 1884 is directory in it's terms, and in the light of the pre- ceding paragraphs must be regarded as simply indicating the form of the roll, rather than its contents. It will also be observed that ample time is afforded the board of supervisors a1- ter the transmission to it by the terri torial auditor of the statement of the changes which have been made by the territorial board of equalization, and the rate of tax fixed, before the dupli- cate assessment roll is made up and turned over to the tax collector, for such changes to be noted upon the as- sessment roll; nor do we think the power of the board of supervisors to cause said changes to be made upon the duplicate assessment roll ceases when the latter is turned over to the tax collector. Among the powers. of the boards of supervisors, as pre- scribed by paragraph 973 of the re- Vised statutes, is that of Supervising the official conduct of all county off cers | charged with assessing, col lecting, safe-keeping. management, or disbursement of the public revenues" The paragraph further provides that the board of supervisors have "juris- diction and power, under such limi- tations and restrictions as may be pre- scribed by law q *s s ito do and per form all acts and things which may be necessary to fully discharge all duties of the chief legislative authority of the county government" In those provis- ions of the statute we find ample pow