Idaho County free press. [volume] (Grangeville, Idaho Territory) 1886-current, 1911-05-25

law is wrong, is to enforce it strictly.
The next legislature will undoubtedly
give the necessary relief The same
remarks apply !. to any law that is
wrong in principle or obnoxious to the
people.
The matter Of fixed levies has been
commented upon considerably in the
past. l have already answered these
objections. 1t is unfortunate. how.
ever, for the best interests of the peo-
pie. as well as for thorough under.
standing on my own position, that my
statements in this regard are neces-
sarily forgotten to great extent by
the persistent misrepresentation on
the subject made by the newspapers
in question, followed as they have
been by other newspapers Of lesser
Importance.
Can Reduce Levies.
| repeat now what | have hereto
fore stated on many occasions, that
the levies fixed by the statutes of the
state and which under those statutes
are to be made by the State Board Of
Equalization must be made in an
amount only sufficient to provide rev.
enue for the particular fund for the
maintenance of which such levies are
made.
Under our constitution, even if the
statutes based upon former assess
ments provide for a fixed sum to be
levied, still if the amount Of the as
sessments for any year shows that
such fixed sum would raise an exces-
sive amount Of unnecessary money,
then it is the duty of the State Board
of Equalization to cut such levy down
despite the wording Of the statute.
This is a principle of law which can
not be gainsaid, and is in accordance
with the constitution Of the state
which no statute can override. q
The Interpretation of the highest
tribunal Of other states on similar
constitutional provisions fixes this
priuciple past peradventure.
Same With County.
There has been considerable dis
cussion as to the fixed tax rate under
our statutes to be levied by the Boart
of County Commissioners.
am satisfied the same principle
would prevail and the County Com
missioners would not be justified a
matter of public policy in fixing th'
assessment for such purposes at thu
statutory rate, when it was apparent
that fund largely in excess Of TIN
needs of the county would thereby b.
raised.
Works No Hardship.
While l am satisfied that the court
will take this view of the law, still i
they think otherwise no great hard
ship could be worked or would b.
worked by an accumulation Of ou
school funds as the money could no
be wasted and the amount paid b.
each individual taxpayer would. b
comparatively small, would work n
great hardship upon him and subse
ouent tax rates would be correspond
ingly lower, in order that this exces
fund should be expended.
Law is Plain.
Again l say the law in regard t
the assessment of property in thi
state is plain. 1t must be assessed a
it's full value. This is constitutions
as we'll as statutory provision. N
one entrusted with governmental a
fairs is privileged to wink at a d.
Walton from this course, but it is th
official duty of all officers to maintai
the law.
| No taxpayer can claim to be a goo
citizen who gives his countenance
support to a violation Of the law o
the part Of the officers.
If absurdities or incons istencies d
velop in the future by reason OF tt
enforcement of the law, or if it
shown that hardships will be worke
upon pasticular industries, then the1
is something upon which to base a
appeal to the Legislature for chang
| in the law itself.
| Old Plan Unjust.
To any citizen who has given tn
matter attention it must be appare'