The Richfield recorder. (Richfield, Idaho) 1909-1931, 1913-12-04
PowERLEss COMMISSIONS.

Justice was clearly with the state tax commission when il
reduced the tax assessment of the Franklin & Hayes brewery
in Pocatello, from the high valuation set on it by the county
board of equalization. The state law had taken away the
value of the property, by prohibiting the sale of liquor; and
while property owners must take all their own risks in invest
ing in this sort of prescribed securities, it is clearly wrong for
the state to first legally make the property valueless and then
tax it as though it had a high value The county commits
sioners appealed, denying the right of the tax commission to
interfere. The supreme court sustained their contention, on
the ground that as the state constitution gives the county of
hcers the exclusive taxing power, their right and duty IS SUI
perior to any tax board created by the Legislature, In effect
it shears the tax commission of almost everything but salary
and advisory power.
created taxing board to rule in this matter of assessing taxes
at home, over any mere legislative tax board, this decision is
the only one possible. No court, and fewlaymen who would
study the question for ten minutes, would say otherwise. The
decision does not say that a c central, powerful tax co9mission
is undesirable or wrong; but that the constitution which ex-
pressly charges the county officers with this tax duty, must
be obeyed and the new law ignored.
The trouble with our law-Inaking is that we build most Of
our reforms on notions and prejudices, and not on judgment.
How any one of intelligence could have expected so radical a
change as this tax commission to assume dictatorial power I'M
challenged, is hard to understand. Rudimentary training in
statecraft should have told the legislature to make this as
strong an experimental commission as possible, but to fortifyl
1t with a constitutional amendment giving it real power. In
stead, they build up an imposing law, providing no way to
make 1t constitutional; and a schoolboy court would over
throw it. And because its deyotecs did not provide for the
necessary constitutional amendment, there can now be noth=f
ing done to make it better for at least three years.
1t can hardly be doubted that the more imposing and far
more expensive public utilities commission will come to grief
on the same form of appeal. if any one wants to protest its
innings. FOR example, us QeclSlOn nltne fremont county,
power case, which in effect cinches an existing monopoly byl
denying competition, is probably assalable in spite of what
may be local justice or policy; it must be doubted if the con-
stitution authorizes any such arbitrary power, even for just
ice. Yet the legislature was SO busy electing senator's and
dividing counties that it couldn't take an hour off and pass a
resolution for an amendment that could make both commits
sions effective.
The Recorder again favors its oft-proposed calling of a
constitutional convention, to authorize and make easy these
and many other important measures; one of which is the
abolition of the cumbersome legislature and the creation Of a
smaller, trained, more permanent law-making body that can
really serve the people. r.