Idaho County free press. [volume] (Grangeville, Idaho Territory) 1886-current, 1911-06-29
Seat Of State Government City Of Crangve for Two Days
of This Week.
ADDRESSED LARGE CROWD OF CITIZENS MONDAY EVENING
In His Speech He Swated the TaxDodger and Paid His Respect
to the Peanut Political Shysters of Idaho

They disregarded my express views
on this subject. A tax commission
would materially assist in the future
if such commission could be ap-
pointed under the law.
"A number of changes in the nature
of slight amendments to the present
law, especially the law apparently
fixing the amount of certain levies,
could have been made that could
have met most Of the objections that
have been urged. These objections,
however, are not we'll founded in my
opinion. and l have given very care
ful consideration to the whole subject.
Law Mandatory.
"The requirement of the law that
all property should be assessed at its
full cash value is positive and man.
datory, and admits of no excuse to act
otherwise on the part of any officer
connected with the assessment of
property. This law can be enforced
without working hardship on any
!! community in the state or any indi.
vidual. Not one single tenable OBJ
lection can be urged against the en-
forcement Of the law as the law now
stands.
"The objections that have been
raised are entirely based upon the
misapprehension of the law, except
those that have been urged by per-
sons who have heretofore avoided
their full share of the burdens of
taxation.
Constitution Limits Revenue Raised.
Certain mill rates are fixed by the
statutes for certain state and certain
county purposes. A man without
knowledge Of legal principles picking
up the statutes and finding provi-
sion that certain mill rate should
be levied by the state board of equali-
zation, or board of county commits
sioners, for certain purpose, would
think that ended it, and that levy
at such rate must necessarily be made.
No greater fallacy than this could
be entertained, and | do not believe
that there is lawyer in the state who
has given the matter his serious con-
sideration, who would assent to such
u doctrine.
In the first place the constitution
Of Idaho, section 2, article 7, in con-
ferring the power upon the Legislature
to enact laws to raise funds for gov
ernmental purposes, limits the power
to raise such revenue, and provides
that it can only be raised for needful
purposes. This is an inhibition against
raising revenue for any purposes not
needful, and would of itself prevent
the governing board from levying a
rate for any given object even where
the statutes SO provided, when such
rate would cause large amount oi
money to accumulate in the state OF
county treasury. In order to recon.
cile the statutes in this regard with
the constitution, the courts would un
doubtedly hold that the provision in
regard to such levy was directory
and not mandatory, and that the rate
could be lowered by such governing
board SO long as sufficient fund fol
the needed purpose was raised from
! the lowered rates.
] While our supreme court has never
been required to pass upon this propo
sition, the highest tribunals in othel
states have so declared. Even if thii
constitutional provision did not exis.
would entertain no doubt, however
that our courts would justify lower
| ing of the rate where the amount o
levy would raise an unnecessarily
large fund, upon the ground Of publi'
policy. Sound public policy forbid
the accumulation Of an unnecessary
amount of money in any of the vari
ous funds Of either the state or count,
treasures. The statutes fixing sucl
rate were passed at q time when ,
certain amount of property was showl
to exist in the state or the county a
the case might. be, from the assess
, ment Of the preceding year. Whil
the amount Of property would natur
! ally gradually increase, the amour
!, required for the particular fund woul'
!, supposedly increase in about the sam
proportion If, however, for any extra
ordinary circumstances the assessmen