Elmore County Republican. [volume] (Mountain Home, Idaho) 1910-1915, 1913-05-24
TREASURER NOW
TAX COLLECTOR
Supreme Court Holds That constitu-
tional Amendments Are
Self Executive

Every county treasurer in Idaho Is
the tax collector for his county, and
has been such since the election last
fall, because Of the adoption by the
voters, of the amendment providing
that the treasurer shall be tax collec-
tor by virtue of his office. The con-
stitutional amendment on this point
adopted by the voters was self-exe-
cutting; 1t required the enactment Of
no act Of legislature to put 1t in
operation: and therefore the statute
enacted by the legislature last win
ter to put the constitutional amend
ment in operation the second Monday
in January, 1915, Is null and Of no
effect whatever.
This Is the purport Of decision
rendered by the state supreme court
on Friday, decision that will be Of
vital interest to every county in the
state. 1t is of far-reaching impor-
taLce, because 1t holds that tconsti-
tutional provisions are self-executing
when there is a manifest intention
that they should go into immediate
effect, and no ancilliary legislation
is necessary to the enjoyment Of
the right given or the enforcement
of any duty"
The action upon which this decis-
ion is baseN originated in Ada coun-
ty in the form of a petition by Maud
Lowry Cleary, county treasurer, for a
i Of mandate to compel William
Kincaid, the assessor to turn over to
her the records and other property
belonging to the office of tax col
lector and to permit her to collect
the taxes for the county.
Justice George H. Stewart, who
wrote the opinion for the supreme
court, draws fine distinction be-
tween the present case and that of
Blake VS.. Board of County Commis-
sioners, and the case of Hays VS..
Hays. I'm the first case mentioned a
new office was created, that of coun-
ty superintendent of public instruc-
tion, and the duties heretofore per-
formed by the probate Judge were
transferred to the superintendent. In
the case of Hays VS.. Hays the office
of district attorney was abolished and
a prosecuting attorney for each coun-
ty was created.
But Justice Stewart reasons that in
the present case no new office was
created and no existing office was
abolished. All that was done was
to transfer duties from one office to
another, both Of which offices were
provided for in the constitution and
the laws of the state.
The situation is thus analyzed by
Justice Stewart:
"The sole question involved is,
whether or not the amepdment of SET
tion s, article 18 of the constitution
of The state, approved and adopted
by the voters of the state of Idaho
November 5, 1912, making the county
,.>t s.ler tax collector instead Of the
county assessor, is self-operative, or
whether such section requires legis-
lative action in order to make the
same effective.
Petitioner contends that the
amendment Is self-operative and
that no action on the part Of the
legislature was necessary to make it
effective. While defendant contends
that the section is not operative and
that before 1t can be effective there
must be an act of the legislature, pro-
viding for the election of, and de-
filming the duties of the tax collector
and assessor.
Section 6, article Is Of the con-
stitution OF the state of Idaho, be-
fore the adoption of the amendment
now in question, provided that the
county assessor Is ex-officio tax col
lector. The amendment transferred
the duties of tax collector from the
duties of county assessor, and i'm
posed such duties upon the office Of
county treasurer. The office of coun-
ty assessor and county treasurer
were in no way affected as to the
terms of office or the time of the
election to the offices, or the com
pensation Of such offices.
''The amendment In no way af-
fects or changes the laws of the
state providing for and fixing the
respective duties Of the two officers,
assessor and treasurer, as to the par
ticular offices. The amendment only
deals with the duties Of tax collector
and imposes the duty upon the treas
urer Of the collection of taxes.
Under the amendment the duties
of the assessor remain the same as
they were before the amendment. ex.