The daily star-mirror. (Moscow, Idaho) 1911-1939, 1914-11-09
COURT RAPS
AN ASSESSOR
CLEARWATER COUNTY OFFICIAL
MUST DEFEND HIS VALUATION
ON RAILROAD LAND
Idaho Tribunal Sends Back for Retrial
Case of Northern Pacific Against
Clearwater Assessor

BOISE, Nov. 9.-Finding that the as
SCISSOR of the county of Clearwater will
fully defrauded the Northern Pacific
Railway company in making his valu-
atoms as basis for the collection OF
county taxes, the supreme court has
handed down an opinion reversing the
decision of Judge Steele in the Second
district who upheld the demurrer OF
attorneys for the assessor and dis
missed the action. The case was sent
back for trial. The title is the North
ern Pacific against the county of Clear
water.
Assessment of 400 acres of land,
owned by the railroad in that county,
at rs per cent more than it's actual
cash value while other and similar
land about it is valued at so per
cent less than it's cash value, formed
the basis for the railroads protest
Assessor Admits Accusations.
1t was admitted by. the demurrer,
that such was the case but the dis
missal of the matter was asked on
the ground that the objection had
been made to the board of equaliza
ton and had been turned down and
that the court had no jurisdiction in
the matter.
Relief in the nature of an order re-
straining the collection of the assessed
taxes on its land, for preliminary
injunction to restrain the tax collector
of Clearwater county from placing the
property on a delinquent list or from
selling it for the delinquent taxes is
asked by the railroad. Upon the dis
missal of the case in district court,
the company appealed.
Word "Fraud" not Essential
AS his reason for dismisSing the
case, Judge Steele said that he was of
the opinion that fraud was not alleged
in the complaint and for the reason
that the complaint did not state facts
sufficient to warrant court of equity
in taking jurisdiction of the matter.
Chief Justice Sullivan dissents from
this view of the matter and in his
stand he is upheld by Justice Truitt.
The supreme court takes the view that
the use of the word fraud is not nee
essary in the complaint. 1t believes
that the complaint had satisfied this
condition when it states that the dis
is due to the systematic,
intention and unlawful valuation" Of
the property, and the differentiation
of similar property of others situated I
in the county.
Fraud Evirent
In it's own language, the courts
opinion on this point is as follows
when the assessor does by sys-
ematic, intentional and illegal meth
ID asse one owners property at
more than double what he assesses
other property of the same class and
1alue, he perpetrates a fraud from
Which a court of equity on proper ap-
)lication will relieve. Here is alleged
IN illegal and fraudulent discrinina-
ion on the part of the assessor in
making said assessments; that he did
lot exercise the judgment required by
aw to be exercised by him in making
UGH assessments.
said assessments were designed to
perate unequally and to violate a
principle of the consti-
ution and statute and equity may
properly interfere to restrain the OPP
ration of this fraudulent and illegal
xercise of power by the assessor.
laid assessment was not made because
f any defect or difference injudg- s
lent, but made Intentionally and il {
egally in order and for the purpose
f effecting an unjust discrimination
gainst the property so assessed.
1T is not question of mere diff g