The Blackfoot optimist. [volume] (Blackfoot, Idaho) 1907-1918, 1913-05-15
TREASURER THE TAX
COLLECTOR DECLARES COURT

ssN.NSSh6N I'M
COL LEcToR DECLARES COURT
Amendment to the State Constitution
Approved at Last Election Held to
Be s;eIf-operative.
The constitutional amendment
adopted by the electors of this state
last fall making the county treasurer
OF the respective counties of the state
cx-officio tax collectors, is self-opera-
tive, according to an opinion hand
ed down last night by the supreme
court in the case of Maud Lowry
Cleary versus William A. Kincaid. in
which an application for a writ of
mandate was madc by Mrs. Cleary,
who IL treasurer Of Ada county,
against Mr. Kincaid, who is county
assessor of the same county to com.
pei the county assessor to turn over
the books and property used and re-
quired by the tax collector, permitting
the county treasurer to perform the
duties Of tax collector, says the Capt.
tai News.
The opinion is written by Justice
Stewart and concurred in separately
by both Chief Justice Ailshie and Jus.
tice Sullivan. The two latter justices
fail to concur with all the conclusions
agree with him that the amendment
is self-operative.
Assessors Must Turn Over Books
The courts opinion will result in
every assessor in the state turning
his books and accounts over to the
county treasurer, who will be required
to receive all taxes paid into the
county when they are due. The object
OF the amendment was to give the
county treasurers the duties attached
to the collection of taxes and thereby
relieve the county assessors by giving
them more time to assess property
The test case was a friendly one in
stituted by Mrs. Cleary and Mr.. Kin
caid after the latter had refused to
turn the books relative to the collec:
ton of taxes over to her. She then
petitioned the court for a writ of man
damus to compel him to deliver over
the books.
Mandate Issued
The courts order directing the writ
of mandamus to issue as found in
the opinion is as follows:
1T is ordered and adjudsed that a
writ of mandate be issued to William
A. Kincaid, assessor of Ada county,
directing him to turn over, within q
reasonable time, the books and prop
erty used and required by the tax
collector of Ada county and permit
Maud Lowry Cleary, as county treas
urer, to perform the duties of tax col
lector of Ada county. No costs are
taxed
Syllabus of Court
The syllabus of the opinion sets
forth the courts construction of the
constitutional amendment as follows:
'First-Constitutional provis.oLs are
executing when there is a mani
fest intention that they should 20 in
to immediate effect, and no anciilary
legislation is necessary to the enjoy
ment Of the right given or the enforce
ment Of any duty. This is to be de-
termined from consideration both
OF the language used and OF the in
trinsic nature of the provision itself
II the nature and extent of the right
conferred and of the liability imposed
is fixed by the provision itself so
that they can be determined by the ex-
animation and construction OF it's own
terms, and there is no language used
indicating that the subject is referred
to the legislature for action, then the
provision should be construed as self
and its language as address
sed to the courts.
"SecDnd-Tne cases of Blake versus
Board OF Commissioners, 5 Idaho, 1853,
and Hays versus Hays, Idaho, lo4,
cited, discussed and distinguished.
"Third-Section 6, article 18, of the
as amended by the
amendment adopted by the voters of
the state on Nov. 5, 1912, which pro-
vides, by striking out the worLs who
is ex-oflicio tax collector" after the
words "a county assessor and in
sorting the words land also ex-officiO
tax collector" after the words "a coun.
ty treasurer, who is public admins
traitor, is self-operative, and be-
comes a part Of the state constitu-
ton upon lts adoption by the voters
Of the state at the general election
on the 5tn OF November, 1872