Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1914-02-06

,sseef.l oispArcA 70 MORNING JouRHtL'
santa Fe. Feb. 5.-The tax ease has
sen decided The supreme court of
~ state sustained the state board Of
eopalization In making horizontal
mises hy classes ana by counties
Tho opinion was handed down this
afternoon at 9 o'clock. all the Justices
.oncurring. Il is long debated We'll
considered opinion. and was written
* Judge Frank ". Parker in charac-
,erlstically exhaustive manner lt is
explicit. however. ana confines itself
"a the issues at stake
The case was brought by the South
spring Ranch * cattle Co., corpora
don IN which former Governor Her
bert j. Hagerman is extensively inter-
ested. and others, against the state
board 81 equalization. J, NJ. Hervey'
# Roswell ana Renehan s. Wright
appeared for the plaintiff ana Attor-
ney General Frank W Clancy for the
board Of which he is a member. Tho
syllabus of the opinion says
rhe state board OF equalization has
power ,o eQualize thc vaidauon ol
property for taxation purposes by
eIasos both u.s. between classes In the
ame county and as between counties
throughout the state and the fact
that the action takon results in the
Increase or decrease OF total vaua-
tons in the state is immaterial.
The state board made an order pro-
Edng for q net increase of valuations
throughout the state of $G64S,0S3,
raising valuations hy classes from 20
60 100 per cent or as the opinion lu-
cdB states. First, the board raised
che valuation of q particular class Of
property I'M given county or coun-
lies Ia the same valuation at which II
Was listed for taxation in some other
alven county second the board raised
The valuation of given classes OF prop
efll 10 lhe same comparative Yalua-
lion Of other classes of property both
n the ame county and elsewhere
throughout The state"
Tha opinion proceeds to construe
ihc constitutional provision as wen as
thc statute OH revenue Uniformity
of The burdens of taxation is 10 he
maintained. and the second considera-
iIon of dual Importance is the fact
that the basis of taxation has heen
clearly fixed'bJ statute, TO wit the ac-
iual value Of The property, says the
court The classification Of thc prop
ery for purposes Of taxation is am
Other consideration that is important
As the precise manner Of the exercise
Of thp power of equalization hy the
state hoard is not pointed out in the
statute. therefore II is fair TO assume
the legislative intent to have been TO
confer upon the board an efficient
power Of equalization, and the power
20 equalize taxation necessarily IN
elndes ihc pQYer 10 value property.
The court royiews large number OF
cases, and duntes Judse Cooley az
length as 10 the Interpretation of tax
ing statutes
The opinion continues. THE ques-
lion. thon, as 10 whether the state
board has power to revise and cor
reet the tax rolls and. as an original
Proposition To value more Of the
property in the state at what il deems
iq BE onc-ihird OF its actual value, Us
not involved in this case. The state
board has simply brought up to %
standard which had been fixed by the
taxing authorities Of some counties i'm
lRe state upon some class or classes
q property the valuation Of all other
classes Of property in the state IN
so doing 1t has pursued It's power i'm
lhe only efficient and intelligent man
htr possible under our law ana mas
is TO be presumed. accomplished the
purpose for which Il was created
namely to cqualige the burdens OF
taxation upon all of the citizens The
sAAle heard Is necessarily presumed
e have acted upon evidence and TO
taFe reached correct result, ana
'aeit Judgment Is not open 10 review
The opinion refers the taxpayer who
lAaf be incidentally or accidentally
"f'uged- TO the relief given him toy
statute. saying, "The state board does
"ot investigate the comparative Vdu-
""n OF the property of individuals in
'H' same classes. but compares classes
p" property with other classes. The
-suan OF the state board of eaualiza-
'.A Is not final as against the claim
u any taxpayer in the state If he
'h show that by reason Of the action
.sAen by any of the taxing agencies of
we state he Is compelled 20 pay taxes
apoh more than one-third OF the ac-
v" value ~ his property. it is to be
'ssumed that the district attorney