The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1908-12-18
WESTERN UNION CASE.
Judge Pollock Sustains Demurrer of
state Tax Commission.

Judge Pollock of the United States
circuit court today sustained the de-
murrer filed by the attorneys for the
state tax commission and State Auditor
Nation in the case in which the West
ern Union Telegraph company is the
complainant and the members of the
state tax commission and State Auditor
Nation are the defendants. The case
was heard in chambers by Judge Pol
lock, who also allowed the complain
ants 1 5 days in which to amend their
complaint and tender amount of their
taxes.
On the second day of July the West
ern Union Telegraph company ap-
pealed to the United States circuit
court for an order restraining the tax
commission and the state auditor from
certifying to the various county clerks
Of Kansas the valuations as found by
the tax commission through the office
of Auditor Nation.
The restraining order was not ap-
piled for until week or so after the
state auditor had furnished the coun-
ty clerks of the state with the de-
sired Information and they in turn, or
at least a number of them. used the
figures supplied as a basis for taxation
in their several counties.
Following the action of the Western
Union Telegraph company in applying
for a restraining order the tax COM
mission and Auditor James Nation,
who was made a party to the suit,
filed a demurrer. The defendants in
terposed a demurrer to the bill of
complaint of the Western Union COM
pany, holding that a court of equity
would not afford the complainant the
relief asked for until after it had ten
dered all taxes which it is rightfuIly
entitled to pay.
They also alleged that the suit was
prematurely brought because that at
the time it was filed the Western
Union Telegraph company had not ex-
10 ctr al &c
ing relief. 1t had not invoked the
power of the state board of equaliza-
ton to fix value on its properties
which would be uniform with the
values of other property in the state.
Judge Pollock strongly intimated to
the complainant that an application
should be made to the board of
equalization to equalize the values of
other values in the state for purposes
of taxation.
The case has been a complicated one
owing to the fact that prior to the
time the suit was commenced the state
tax commission had certified the value
of the property of the Western Union
Telegraph company to the state aud
itor and he in turn had certified it to
each county clerk in the state.
When the state board of equaliza-
ton convened a temporary order
obtained in the United States circuit
court was in force. This order re-
from taking any action in relation to
the property of the Western Union
company. The result was that all
values excepting those of the Western
Union Telegraph company were certi-
fed to the various county clerks of
the state by the board of equalization
through the office of the state auditor.
In a great many instances the coun-
ty clerks of the state, not being under
restraint have extended the taxes
against the values certified to them
by the state auditor. The contention
of the state tax commission which was
sustained today was that inasmuch as
the complainant had no equitable
rights at the time the action was in
stituted, 1t having failed to present its
grievance to the board of equalization,
that nothing which can now be done
will confer jurisdiction upon the court
in this case.