Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1914-11-24

the neAt day and shortly thereafter
the attorney genera! returned from
Washington. ~
Riuht TO Assume. ~
THE state auditor had testified to
. furnish The basis for Tie action OF he
Court on the application hat was be-
fore t.. The court had a right to as
sumo that the state auditors teStl-
moAy was accurate in every part'cn.
lar. He is custodian and the keeper
! If he books which show the fina1-
cial condition CT the state treasury
and each fund>in ii. The Court found
the facts as testified to by the state
auditor and had no intimation that
they were in ANY particular mislead.
ing or incorrect until the return OF
the attorney general from Washing
ton, when he anne to me. as chief
Justice, and suggested that he desired
20 be heard with reference to the
matter, that he was the only person
in his office who had ANY accurate or
intimate knowledge of the state ii,
nances; that he knew nothing about
the application being about 20 be
made until after he had reached
Washington, and therefore was in no
position to give the court any infor-
nation on the subject, but on mis- re-
tun he had found that the statements
and the figures given were misleading,
were based upon an incorrect inter
probation or reading Of the accounts
in the office of the state auditor, and
he made application to open the deci-
sion, or judgment, and to be allowed
to take testimony showing the real
facts, and reargue the matter. 1t was
a matter Of great Importance, of vital
Importance, not only to the direct adj
ministration of the government Of
this state, but also to the public in
stitutions and educational institu-
tons of this state; it was not only Of
great Importance to them, but Of
great Importance to the tax payers.
To Protect Individual.
1T is the duty of the courts, as
everyone is aware, to protect the III.
dividual against the oppression of the
many, as we'll as the many against
the oppression Of the individual, and
our constantly increasing burdens Of
taxation are becoming more and more
the SUBJECTED litigation,. and more and
more clearly within the duties of the
proper officials and the courts to pro-
tect the people againstruIlawful and
unnecessary eXactions by means If
taxation, and the court a no desire
in the premises except to arrive ut
the facts and announce the law cs
applicable to the facts found.
Governor Was Absent.
When the first hearing was had the
governor also was away, and the only
testimony taken was that of the state
auditor, and on the presentation, Of
the facts by the attorney general the
court granite his petition for reheaT-
ing and permission also to take fur
Their testimony. On that rehearins
and the taking of further testimony it
was disclosed beyond the p%era1ven-
ture. Of doubt that there had be2n, an
honest mistake by the state auditor in
his computation, and in the concll-
sions which he drew from the figures
Oh his books. The attorney ge leials
department did not question the law
laid down on the first hearing. 1t
did question, however, the applica-
ton Of the law to the facts, and on
the reargument and taking Of addi.
tional testimony, the court Simply
was compelled to reach the conclu-
sion that it's former decision was en-
roneous, that is, its decision on the
facts, and to- make new findings of
fact and apply the law to the facts
so found. This it did with no per-
sonal knowledge whatever as to The
condition of affairs in the state treas
urer and auditors offices, and with
no knowledge of any roli;lcal effect
1t might have, andad I'm warranted in
saying, and more than warranted in
saying without any regard as to wha:
the political effect would be; that was
the last thought Of any membe-, of
this bench as to what the political
effect of any decision we might make
in that matter or any other matter
should be.
Scale Down Appropriations.
1--WE are only seeking to apply the
law to the facts disclosed, and the
second opinion was prepared supple
mentary to the first. 1t developed as
we construed the law when applied
to the facts that certain a%ppropria-
tio1s would have to be scaled down
in order to bring the levy within the