The Fargo forum and daily republican., 1909-05-26
POWER OF COUNTY
BOARD LIMITED
COMMISSIONERS ARE WITHOUT
AUTHORITY TO CHANGE IN
DlvIDUAL ASSESSMENTS
JUDGE POLLOCK SUSTAINED
RY THE SUPREME COURT.

According to the opinion filed by the
supreme court in the case OF the First
National bank of Casselton against
Aud "A. G. Lewis and the board of
county commissioners, the latter body
Is without authority to change indi-
yidual assessments, being confined to
equalizing classes only
The suit was tried before Judge
Chas. A. Pollock in the district court
the first of the year, resulting in a
verdict in favor OF the plaintiff. The
case followed an attempt on the part
of the board to raise the assessment
of the bank, without changing the as
sessments of other concerns in the
same class at Casselton. Following is
the opinion Of the supreme court:
Syllabus by Court.
First National bank of Casse1ton,
respondent, VS.. Arthur G.. Lewis, as
county auditor of Cass ounty, North
Dakota, and the board of county COM
missioners of Cass county, appellants
1.-The county board OF review and
equalizing acts in dual capacity,
first, as a board OF review to review
and adjust assessments In districts
W.
second, as a board of equalization to
equalize the assessments merely be-
tween the various assessment dis
tricts. AS board of review it may
raise or lower the valuation OF classes
of property only so as to equalize the
assessments as bttween the assess
ment districts. (Ellworth, j., dissent
ing).
Prior to the amendment of the
revenue law in 1897, such board had
the power, and it was its duty, to
equalize assessments throughout the
country by raising or reducing valua-
tions, upon classes Of property and also
by changing individual assessments,
but by such amendment it was the
Legislative intent to adopt a scheme or
system whereby the local board of re-
view, where there are such boards,
shall equalize the assessments as be-
tween individual taxpayers, the county
board Of equalization as between the
several assessment districts, and the
state board as between the several
counties. The old system was retain
ed to the extent only or permitting
the county board to act IS a board of
review in districts having no local
board of review. C4cIlsworth, j., dis
senting).
In making such change certain pro-
visions of the old statute, which are
inconsistent with the law as amend
ed, were continued and re-enacted in
the law of 1897, and in so far as such
inconsistent provisions cannot be har-
ri1onized with the statute as amended,
they are deemed repealed by neces-
sary implication. ellsworth, j., dis
senting).
4-Section 2722, revised codes OF
1905, which expressly provides that no
| changes shall be made in individual
assessments as returned by the city
board Of equalization. shall be made
| by the county board. was not repealed
by the amendment made in 1897, but
| is still in full force and erect. cells.
worth, J., dissenting).
Appeal from the district court of
Cass county, Pollock, j. Action by
the First National bank Of Casselton
against Arthur G. Lewis. as county
aduitor ct al from I judgment in
plaintiffs favor, defendants appeal
| Affirmed.
Stambaugl1 & Fowler for appellants;
Engerud, Holt & frame for respon-
dent. Opinion of the court by Fisk, J.
Spalding and Carmody j. J., concur;
Ellsworth, j., dissents; Morgan C. J..
not participating.