Grand Forks daily herald. (Grand Forks, N.D.) 1914-1916, 1914-10-12
UNLIMITED POWERS.

In making the levy for state taxes
for the current ear the state board
Of equalization appears to have acted
on the theory:
First. that except for the retire.
ment of bonds and the payment of in
terest on the state debt, it could not
constitutionally levy Il tax of more
than four mills.
Second. that under the constitution
the requirements for the state de-
partments must TAKE precedence over
all other demands.
Third. that If, after making this
necessary provision, the %appropria-
tons further provided would increase
the total levey to more than four
mills. a reduction must be made
somewhere in these additional appro-
priations to bring the entire amount
within the constitutional limit.
In the certificate issued to county
auditors this sentence cur
General fund (Section 1888 Revis-
ID Codes 1905). Three mills of the
laid total levy for 1914 to provide
FUNDS to meet the necessary expenses
sf the state as now fixed by law. and
appropriations which may be made
by the legislative assembly Of 1915"
In other words, the board has TAX
81 The estimated cost Of the state de-
partments for the year. a number of
separate appropriations made by the
last legislature for various purposes,
and has added thereto a sum said to
be something like 100000 which IT
apparently expects the next legisla-
tuxe to appropriate. making a total
Of three mills on the assessed valua-
ton Of the state, and has given all of
this priority over appropriations for
educational institutions begun fifteen
years q by tho legislature of the
stste. and continued by that body
over since, and a number Of other
spsdal standing appropriations. and
has ruled that because the inclusion
Of these latter appropriations
amounting altogether to LAT mills
with the three mills would bring the
total appropriation to AT of a mill
more than the constitutional four
mills. these specific appropriation.
and no others must be cut down to
make the total At tho requirements.
II this action Is correct, the board
Of equalization is by far the most i'm
portsnt body that exists in this state,
With powers far exceeding those Of
the general assembly and the su-
presne court combined. The board
assumes judicial powers in undertak-
ing to say what acts Of the legisla-
/ ture are valid and what are not, fol-
- approves some and discards 9TH
Oh. It is superior to the legislature
because 1t not only makes selections
among legislative acts for approval
or rejection, but It nullifes the acts
IT past legislatures because 1t be-
aieves that the money appropriated
Will be needed to meet other appro
iDraations which it assumes will be OF
should be made by a future lesisla-
kure whose members are not We,
chosen.
II the board has authority to levy
- tax Of, say. 100000 in August
laS14. to . appropriations which 1,
expects the legislature of 1915 tc
make. and to withhold from institu.
@dons. and purposes for which pas,
legislatures had ordered money Sc,
apart. 1t had equal authority to levy
In anticipation of the action Of thu
next legislature, double, or treble o,
3ruadruple that sum, and thereby ex.
ahaust the entire 1.47 mill standinf
SHppropriat1on which had actuall,
abeen made. In other words, thu
board has authority to refuse to lev,
tax which the legislature has or.
dered levied for certain be.
pause it believes that a later leeisla.
lure ought to spend the money 70,
pome other purpose. The possession
SSbf such power would make it posi-
sbie for the board of equalization t.
1eto every appropriation made b,
the legislature and lock the doors O.
isvery institution in the state. We d.
hot believe that the makers of tn,
tsonstitution intended the board +,
AVE any such power.