The Twin Falls times. [volume] (Twin Falls, Idaho) 1905-1916, 1913-12-05
TAX COMMISSION LOSES POWER
Supreme Court Says Commission Can.
not Infringe on Duties of Assessor.

The state tax commission is strip
ped OF its mandatory power and occu-
pies the position of an advisory board
to the state board of equalization, &C
cording to an opinion that was handed
down by the state supreme court Sat-
urday night.
Former Attorney General D. C. Mac
Dougall, who represented Bannock
county in the contest, and Attorney D.
Worth Clark, who appeared as one of
the representatives for the tax COM
mission, are home from Boise, where
they spent several days in the interests
of their clients.
: The test case of vital interest to the
state, and came over the action of the
tax commission in the assessment of
the brewery property Of the firm Of
Franklin & Hayes of Pocatello. This
property was assessed by the assessor
OF Bannock county as follows: I'M
provements $4,000, machinery $4,000
The firm made application to the
county board of equalization for re-
duct1on In the assessment On tho ma
chinery to $4,000, making the total as
ssessment as eQualizea $4,000. The
Hrm then appealed to the state COM
mission, filing a complaint claiming
the eq0ali2ed assessment to be unfair
The commission held hearing at POI
catello and fixed the assessment Of the
improvements at $4,000 and the as
sessment of the machinery at $1,000
and directed the commissioners of
Bannock county to enter these assess
ments on the tax roll accordingly. The
Bannock county commissioners refus-
ed to do so. The state tax commits
sion then made application to the SUI
preme court for a writ of mandate to
compel them to do So This is the
writ that is denied by the opinion. The
commissioners of Bannock county
were represented by d. G.. MacDougall
Attorney General Peterson, ]. ]. Gu
heen and T. c. Coffin, assisting, while
the tax commission was represented
James e. Babb of Lewiston.
The court cites many authorities in
support of its ruling and concludes
with the following statement:
There is ample field for the legiti-
mate exercise of all the powers in
tended to be given to said tax commits
sion without infringing in any way
upon the duties imposed by the con-
stitution and law upon other officers
that have to do with the revenue of
the state. Such duties are so varied
and important in connection with the
revenue system that there is ample
room and opportunity for it in the
state without in any manner interfer-
ing with the legitimate duties of the
taxing officers.
Assessors and boards of euualiza-
ton and others having duties to care
fully consider the suggestions and OPP
1nions of the tax commission in regard
to their duties, and ought to adopt
them when those suggestions and OPP
1nions will result in more equitable
and more just equalization of the
taxes, and where they will make such
assessment and equalization more uni
form upon the same class of subjects
within the state and thus secuse a
more just valuation for taxation of all
property, both real and personal, with
in the state. 1t is matter of history
that said tax commission has already
discovered considerable property that
ought to have been assessed by the
state board of equalization, and have