Lewiston evening teller. [volume] (Lewiston, Idaho) 1903-1911, 1908-12-11
ANNEXEDPORTIOp
PROTEST TAXES



preparation that will be Of unusual
interest to every taxpayer Of Ne8
Perce county. as the result OF the
suit will determine the liability ~
the warrant and bonded indebted
ness at the time Of the annexatiou
of the section Of Shoshone county
The suit will be filed In the inter-
ests Of the taxpayers Of that pof.
t'on OF the county annexed from
Shoshone county and the purpOoo
will be to prevent a further colleo.
ton Of taxes assessed for the pur-
nose Of paving the warrant anA
bonded Indebtedness Of Nex Perez
county at the time the annexation
was perfected. The form of suit -
be instituted has not been determin~
ed. but action viii be commenced
within short time. ~ II Is hoped
to secure decision that will apply
to this years taxes.
The case for the taxpayers ho0
hean piaced IN the hands OF the Il
gal Arm OF OGDEN. Norman q Nor
ran. and for the past several weeks
ATTORNEYS have been gathering date
where decisions have been rendered
on points Of law similar to the c0ndi-
tions existing In Nes Perce county.
At the time OF the annexation Oe
the south part Of Shoshone county -
Mes Perce county. the bonded indsbt~
edness Of Shoshone county was ~
proximately S3S6.00O. and che war.
rant and bonded indebtAdnees Of MeB
parce county approximately elo3,-
900. Nv decision Of tho suurorne
court Of Idaho the annexed portion
Of the county was held rssponsibIs
for the payment Of IT., properties ~
the indebtedness Of Shoshone coun.
~ and 4 special tar to meet thle
OBLIGATION has been annually collect
ed from the annexed portion. The
annexed portion has also been taxed
for It's portion Of the indebtedness Of
Neg Perce county at the time the
annexation was perfected. and It 70
against this latter taxation that the
protest has been made. While tho
attorneys have declined to discuss
the case. the taxpayers Of the annex
ed portion have stated action viii b.
taken to recover the amount paid On
the old county indebtedness provid.
ing the suit to stop further payment
ig successful.
In the Idaho revised codes rrovi-
sions are made for the liability ana
collection of taxes for the payment
OF an indebtedness incurred BY any
county before being segregated. IN
section 1868 is as follows: "The
faith, credit and all taxable proper
ty within the limits Of the county.
Ms constituted at the time OF such
Issue. are, and must continue,
pledged to the payment of such
bonds"
The attorneys for the taxpayers
claim that a further Interpretation
o. this law would mean that as far
as former obligations OF the terri
tory in question Is concerned. this
boundaries remain unchanged and
that while the segregated portion of
the county is held for its portion OF
an indebtedness contracted In thu
other county, It cannot be taxed for
an Indebtedness existing in the
county to which 1t Is annexed, -
the original county is holding for
all former obligations.
In section 1864 of the Idaho revis.
ed codes are the provisions for the
special assessment and the collection
OF the special taxes by the assessor.
y At the present time the taxpayers
OF the annexed portion contend they
are being doubly taxed and the
court action will be taken for the
purpose OF securing equity to the an
nexed section.
At the time the first assessment OF
the new portion of the county was
made the footings in the assessors
Office showed that approximately
one-seventh of the taxable property
In the entire county was north of the
Clearwater river and in that section
OF the county acquired by annexa-
tion. The second assessment in
c. eased the valuations in that Sec
tion by about 100 per cent, while
|, the valuations in the other part OF
the county had increased less than
% per cent. II is alleged by the
taxpayers that this year they have
been assessed for approximately one
fifth OF the entire taxation Of the
county. and with the steady increase
in valuations and greater areas be.
coming taxable because Of being pat
enter. pronertv owners OF the annex
ed norton nrorose to have the SUI
rreme court determine what portion
% the taxes they should pay.