Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1914-10-29
Institutions to Get Theirs
CONTINUED from Page One)

to exceed the constitutional limit,
but it will now have to be done.
The matter will cause considerable
interest throughout the state, and it
is freely predicted taht the coming
legislature will trim all a%ppropria'
tons to fit the states pocketboOk.
This will precipitate a fight for the
next session.
Inasmuch as some members of the
board are out Of town and others
could not be located last might, it is
not known just what they will think
of the decision of the court. How
ever, they will probably v very
soon and take up the question.
Its Effects.
There was much political discus
sion regarding the. matter last night,
the decision and it's far.reaching ef-
fects being the topic of conversation.
1t will in all probability be used in
the judicial fight for the next few
days; it will be a bone of conten-
ton before the legislature right from
the opening; it will make precarious
shedding for all appropriations here
after; and will be used in many other
ways.
The syllabus follows:
'First-Tha Legislative assembly by
various acts has assumed to levy
taxes to raise revenue for the main
tenance of certain educational insti-
~turions and for Other purposes, and
| by chapter 140, laws 1913, it levied a
tax Of n and ona-eighth mills on
each dollar Of the assessed valuation
of all taxable property in the state
tor the maintenance Of certain desig-
mated educational institutions. Sec
tiCn ia of the state constitution d.
reefs the legislative assembly to pro-
vide for raising revenue sufficient to
defray the expenses Of the state for
each year, not to exceed in any one
year four mills on the dollar of the
assessed vamation OF the property
in he state. Pursuant to such on
stitutional mandate the legislature,
by sections 1881 and 1888, r. c. 1905
OSec. 2141 and Pas Comp. Laws 1879
designated the state board of equaIi-
cation as the agency for levying the
safe taxes, but limited it's powers
to the amount necessary to raise for
the purpose of meeting the a%ppropria-
lions made by the Legislative assembly
and the estimated general expenses
OF the state as made by the auditor"
The state board Of equalization at
its 1914 meeting, which has not ad-
jollrned, assumed to levy three mills
for the purposes designated in sad
statute and but one mill in addition
to NEE. the special levies made by
the Legislature in the various acts
aforesaid, leaving but a fraction of a
mill for the educational institutions.
1t is held thai. in doing Sc the board
exceeded it's powers in that it at
tempted TO impose a tax to raise
revenue greatly in excess of that re-
CURED to meet appropriations made
by the legislature and the estimated
| general expenses Of the state. It is
also held that such excess, if elimin,
ated, will enable the board, within the
four mill limit, to levy the full amount
for the educational institutions pro
vided for in chapter 148.
Second-The question of the con
stitutionality of chapter 148, laws
1913, not decided for reasons stated
in tha opinion.
Third-Section 174 OF the constitu-
ton fixing the limit of taxation fo1
state expenses at four mills, was in.
tended to thus limit the raising OF
revenue for all state purposes what.
ever, excepting for the purpose OF
paying the interest on the state debt,
Four;h-Sections 1881 and 1888 r.
C. 1905 NSec. 2141 and Pas Comp