The Nezperce herald. (Nezperce, Idaho) 1900-1957, 1911-05-18
HANLEY ON FULL VALUE.
lconIInned lIom page ID

this method. That is something how
!, ever. that the legislature alone cal
control. AS long as this is the Law
ne assessment must be made in thi
way. and no good citizen can com
plain II the Law is enforced in thi
or any other respect. There is NJ
tangible reason that can be given il
favor Of the belief that the mining
companies viii escape their full share
Of taxation by a compliance with the
Law on the part Of the officers.
Irepeat nov what have hereto.
fore stated on many occasions. thai
the levies fixed by the statutes Of the
safe and which under those statutes
are 70 be made by the State Board Of
Equalization must be made in an
amount only sufficient 10 provide rev.
enue for the particular fund for the
maintenance Of which such leyies are
made.
Under our constitution, even Il the
statutes based upon former assess
menls provide for a fixed sum 70 be
levied. still Il the amount Of the as.
sessments for any year shows that
such fixed sum would raise an exces.
sive amount Of unnecessary money.
then il Is the duty Of the State Board
Of Equalization 10 cut such levy down
despite the wording Of the statute.
This is IA principle Of the Law which
can not Be gainsaid. and Is in accoF-
dence With the constitution Of the
state. which the statute cannot over
ride.
The Interpretation Of the highest
tribunal Of other states On similar
constitutional provisions fxes this
principle past peradventurc.
There has been considerable dis
cussion as 10 the fixed tax rate under
our statutes 10 be levied by the
Board Of County Commissioners.
I am satisfied the same principle
would prevail and the County Com
missioners would not be justified a.
a matter Of public policy IN fixing
the assessment for such purposes al
the statutory rate. when Il vas ap-
parent that a fund largely IN excess
Of the needs Of the county would
thereby be raised.
Again say the lav IN regard 10
the assessmen, Of property IN this
state Is plain. Il must be assessed al
It's full value. This Is a constitution
al as veil as statutory provision.
No one entrusted With governmental
affairs Is privileged TO wink al a de-
Walton from this course, but Il IS the
Official duty Of all officers to main
tain the Law.
No taxpayer can claim to be a
good citizen Who gives bis oOunten-
ance or support to violation Of the
Law on the part Of the officers.
II absurdities or Inconsistencies
develop IN the future by reason Of
the enforcement Of the Law, or Il Il
is shown that hardships viii be work
ed upon particular industries, then
there is something upon which to
base an appeal to the Legislature for
a change in the Law itself.
To any citizen who has given this
matter attention II must be apparent
that a great injustice has been done
In the old plan Of assessment. There
has been considerable talk about as
SCISSORS having agreed heretofore on
a certain fixed rate Of value at which
property viii be assessed but We find !
that no two counties ofthe state have
been assessed at the same rate, and
I say without fear Of successful con-
tradicticn that in no county in the
stale Of Idaho has the same rate Of
assessments been applied to the var
ious kinds Of property.
In Ada county, for instance, pro-
perty was supposed to be assessed
at IS cents on the dollar but still we
lind BY an inspection Of the tax rolls
for the last few years that a great
deal Of property has been assessed
"a low as FIVE cents on the dollar,
while other property has been as
sessed as high as 90 cents on the