The Twin Falls times. [volume] (Twin Falls, Idaho) 1905-1916, 1913-05-13
TREASURER MUST
COLLECT THE TAXES
Supreme Court Rules on Dis
puted Issue.
DECISION RECOGNIZES INTENT OF
THE LAW.
VIII Make General Reorganization of
Clerical Forces of Two County Of
fices Necessary.


Of the respective counties of the state
ex-officio tax collectors, is self-opera-
tive, according to an opinion handed
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 made by MrsA Cleary, who is
treasurer of Ada county, against Mr..
Kincaid, who is county assessor OF
the same county to compel the county
assessor to turn over the books and
property used and required by the tax
collector, permitting the county treas
urer to perform the duties of tax col
lector. The opinion is written by
Justice Stewart and concurred in
separately by both Chief Justice ALL
SHE and Justice Sullivan. The two
latter justices fail to concur with all
the conclusions reached by Justice
Stewart but both agree with him that
the amendment Is self-operative.
The courts opinion will result in
every assessor in the state turning
his books and accounts over to the
county treasurer, who will be re-
Quired to receive all taxes paid into
the county when they are due. The
object of the amendment was to give
the country treasurers the duties at
tached to the collection of taxes and
thereby relieve the county assessors
by giving them more time to assess
property The test case was friend
ly one Instituted by Mrs. Cleary and
Mr.. Kincaid after the latter had re-
fused to turn the books relating to
the collection of taxes over to her.
She then petitioned the court for a
writ Of mandamus to compel him to
deliver over the books.
The courts order directing the writ
OF mandamus to issue as found in the
opinion Is as follows:
"It is ordered and adjudged that a
writ of mandate be issued to William
A. Kincaid, assessor of Ada county,
directing him to turn over, within a
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"
The syllabus of the opinion sets
forth the courts construction Of the
constitutional amendment as follows !:
Constitutional provisions
are self-executing when there Is a
manifest intention that they should
go into immediate effect, and no an
cillary legislation Is necessary to the
enjoyment of the right given or the
enforcement Of any duty. This is to
be determined from a consideration
both of the language used and of the
intrinsic nature Of the provision it.
self. II the nature and extent of the
right conferred and of the liability
imposed is fixed by the provision it.
self so that they can be determined
by the examination and construction
Of its own terms, and there is no
language used indicating that the sub
ject is referred to the legislature for
action, then the provision should be
construed as self-executing and its
language as addressed to the courts.
"Second-The cases OF Blake versus
Board of Commissioners, Idaho, 1853,
and Hays versus Hays, s Idaho, 154,
cited. discussed and distinguished
Third s. article Is, of the
constitution, as amended by the
amendment adopted by the voters of
the state on Nov. s, 1912, which pro-
vides, by striking out the words
who Is ex-officio tax collector" after
the words "a county assessor" and
inserting the words ''and also ex-of-
ficio tax collector" after the words "a
county treasurer, who is public ad-
ministrator," il self-operative, and
becomes part of the state constitu-
tion upon its adoption by the voters OF
the state at the general election ON
the 5th Of November, 1872 Capital
News.