The Vinita daily chieftain. [volume] (Vinita, Indian Territory [Okla.]) 1902-1913, 1912-01-10
GOING THE WAY
OF FALLEN ROME
Attorney in Argument Against EquaIlz-
ation Boards Order Says Excessive
Taxation Cause Nations Ruin.

Guthrie, Okla, Jan. 9.-"As far back
as we have any account of organized
governments, oppressive taxation has
been the perpetual burden of the peo
pie. 1t is the evil that forever menaces
government in whatever form. 1t de-
stroyed Rome; produced the French
revolution; caused Charles l to be be-
headed, and brought on the American
revolution
This st tement is included in the
brief. pre- red and filed today by At
torney c. e. Horner of Guthrie in the
case, previously filed with the state
supreme court where in is challenged
the right of the state board of equaliz-
alton in ordering a fiat raise of all
1911 property values in the state over
s400, 100000 over the returns made by
the local assessors. Horner contends
that the state board, in making this
raise, did not equalize and adjust val
ues but instead forced an assessment
and thereby usurped the powers of
the city and township assessors
throughout the state.
What Boards Duties Are.
Under Section 81, Article 10 of the
state constitution that creates the
state board of equalization, Mr.. Horner
argues the state board has but two
duties-one to adjust and equaliZe the
valuation of real and personal prop
erty in the several counties Of the
state, the other to assess all railroad
and public service corporation prop
erty. He says in the brief:
IF the state board may raise the
aggregate valuation of the state $780,
100000 it may raise it ten times this
amount. If it may disregard and set
aside all local assessments and fix val
uations of its own upon all the prop
erty in the state, it is neither more nor
less than an assessing board, because
If all local assessments are set aside
there remains no assessment except
that fixed by the board, and if the
valuation fixed by the board is not an
assessment, it is not anything"
Point Against State Board.
1T is rule" says the brief, that
what cannot be done directly, cannot
be done indirectly. If the state board
of equalization could not originally as
sess all the property in the state, it
could not accomplish the same result
through the form and pretense of equal
ization. 1t would seem that to permit
all the property in the state to be tax
ed upon values fixed by the state board
in total disregard of the action of local
assessors, is to vest the state board
with power of assessment. There can
be no taxation without an assessment.
In such case it cannot be said that
the taxes are based upon the local as
sessments, because they are not"
Horher argues that to permit the
state board to be an assessing body is
Capitalization of government. And he
adds: 'It is a part of the scheme and
policy of our law that all local prop
erty sholl be assessed locally
"The brief states, too, that to per-
nit such power to the state obard is
in opposition to the tendency in Okla
homa and the newer states to bring the
government closer to the people. ANY
thing which operates against this prin-
ciple is distinctly hostile to the tend
ency of the times and is prima facie
contrary to the policy of law"
Cannot Raise the Aggregate.
Mr.. Horner argues that the state
board has no power to raise the aggre-
gate valuation of property returned by
the local assessors. If, for instance,
the total amounts to ninety million dol
lars, the state board can equalize and
adjust but cannot raise the grand total
above that figure. The territorial SUI
preme court of Oklahoma made that
finding also.
ITO vest in the state board Of equal
ization the unlimited power to levy
taxes and thereby to take the property
of the citizen, would be to strike down
and destroy the principle upon which
our government is founded. If there
is no limit upon the power of the state
board to raise property valuations,
there is no limit upon their power to
levy taxes. 1t would be farcical to
limit the per cent of their leyies, if
there was no limit on the valuations
which they might fix"
Making the point that the state con-
stitution provides that mans prop
erty shall be assessed at its fair cash
rnl,,o MI. Enrner saws. "Tn assess