Elmore County Republican. [volume] (Mountain Home, Idaho) 1910-1915, 1911-05-20
J Power Of State Board

q rover Vi otdte DVdIu
That the state equalization board
has no jurisdiction over fixSd levies
either to raise or lower them, that
1T only equalizes ais betwee4 classes
of Spfoperty, and as between coun
ties and that the legislature alone 5iay
thfs jurisdiction is the opinloh of ex4
Attorney General j. j. Guheen of yooI
cateHo who is visiting in NE &ty.
Genaal Guheen also takes the PsN
tion sthan state bonds are cover ped
byslsvies fixed by the Legislature, arr
that Sho changes in these leues can
beemAde by any individual, officer Or
board, and that any effort to do so
viii have following i'm It's wake evil
consequences i'm the way Of retard~
ing and possibly making impossible
the sale of state bonds, and Iikewise-
that Sof impadring the credit of the
statey He points out the danger at
tending such an attempt and ,empha-
SIZES that Dit would be a daplorable
cobdHion for the state if this power
wepe vested i'm anindividual Or a boai
General Guheen is persona friend
of Governor Hawley, and lor thxt
matter every other member of the
sta&e9 equalization board, and when
firA asked to state his viewsznpons
this Subject, declined to do SO, but
whs1f asked to merely make state
me4tFas to the legality Of the ques-
tod said:
1T 1t be understood that what l
say y not In the wayof criticism of
Gotetnor Hawley or any other men,
beGSof the board. Now, with referenc
to me recent order of the state board
Of EQUALIZATION in which 1T Instruct
ed the assessors to assess al proper
tyat rum csah Valuation, | am IN
formed that practically all members
OF the board. except the governor
take the position that this resolution
was passed without due consideaa-
ton, and that they subsequently dis
covered thai 1thAy wore exec cling
their authority In attempting to ex-
eacise any authority or, Jurisdiction
over the county assessors and conn1
tyl commissioners Their position I'm
this matter ds correct, as they have
no power I'm this respect whatever,
neither has Governor Hawley, as a
member Of the state Board fofequAiEII
zation and any authority eSlnay trat
else or attempt to exercise over the |
county assessors on county. C commits |
sioners relative to their official dutie
Gao only be exercised IN conformity
with the state statutes aud is no
greater than that possessed by any
other citizen OF the state of Idaho. |
The law fixes the duties of the asses
sors and 1T prescHibea that they shall !
assess all property at FUN cash value, |
but cash Valuation Is a matter solely |
within the judgnient OF the assessor
and he is responsible othepeople
and not to the state board Of equal |
cation, and tisJ judgme cannot be
dnterferredwith hythem. IT hese, pro
positions are fundamental and are
not technical construction Of any law |
because there are no laws that give
the state board Of equalization any
control over the assessors relative to |
their duties in making assessments
%The state board of equalization |
has nothing to do with the fixed lev.
les made Joy the legislature, neither |
has the governor. II any change
should be made in the fixed levy it |
would have TO be made by the board /
of~county commissioners, who would |
haye to assume the responsibility and
there 10 no law authorizing them to |
make any Change neither to raise Or |
lover, nor ANY poharA siveAsrdhe gov
eatnor or board of equalization to inr
strt1ct them upon the matter
1.-THE board of equalization only
makes one levy that Is a levy in a
hump sum. 1t must be raised by each
county in order to pay their proper.
ton of hte state taxes. But this levy
has nothing to do with special levies
made for special purposes fixed b.
the legislature, and the state board
of equalization has nothing to do
with these dlevies. The board of
county commissioners are either pre-
summed to be familiar with the law,
or to ascertain from the statutes the
number of fixed levies made by the
Legislature, and to include these lev
les when they make their total levies.
1.-THE fixed levy providing for the
common school fund, in which there
is a maximum and minimum amount
described, 10 not susceptible to a