The Twin Falls times. [volume] (Twin Falls, Idaho) 1905-1916, 1914-02-27
COURT uPhOLDS
AUTO LICENSE
Hands Down Decision Denying
Writ Of Mandate
COURT SAYS LEGISLATURE IS
RESPONSIBLE FOR ACTS.
Lawmakers Have Power to Exempt
Any Glass Of Property From
Taxation.

Held that it was the intention OF the
trainers of the constitution to confer
upon the legislature the sole right to
determine what property should be
exempt from taxation, and the leglsla-
ture having provided such exemption
in the highway commission act with
reference to automobiles, motorcycles
and motor vehicles, such property was
not subject to taxation in Ada county
for the year 1918, and the county COM
missioners and assessor of said coun-
ty properly refused to cause such
property to be assessed-Co Conclusion
of the supreme court in the automobile
tax case.
Petition for writ of mandate to COM
pei the board of county commissioners
and the assessor of Ada county to as
.sess all motor vehicles in the county
that escaped general taxation for 1919,
under the highway commission act,
was denied in an opinion handed
down by the state supreme court We'd
nesday.
But while upholding the constltu-
tionality of the automobile license tax
the court is frank to say:
1--WE have no hesitancy IN saying
that we are not thoroughly converted
to the advisability of exempting any
particular class of property from tax
alton, but on the contrary firmly be-
lieve that all property of every KIND
and description should bear its just
proportion OF taxation, and uniformity
and equalization of taxation are just
as essential as taxation. However we
are not disposed to declare the law to
be other than we find it. The legisla-
ture is answerable to the people, and
IL unfortunately, through legislative
enactment, certain property has been
exempted from taxation, the people
will correct the error through the leg
islature, where alone the power ex-
lists"
This action was instituted by Henry
Aehenbach against the county officials
to compel the assessment and collec-
tion of taxes on all motor vehicles.
Suit was started July %, 1913. 1t was
alleged in the petition that there were
700 motor vehicles in the county
valued at $1,00O,OO0. 1t was held IN
the petition that certain sections OF
the state highway commission law
were null and void.
After the demurrer was sustained II
the district court the case was ap
pealed, and the decision Of Wednesda,
was on this appeal. Chief Justice ALL
shie in his concurring opinion raises
another interesting point to be d1spos
ed of by the court later Here it Is. II
the words of the justice:
81 agree that the legislature had tn
power under the constitution to ex
empt automobiles from taxation l
they saw fit to do so. The language o
the constitution itself leaves the matte
in doubt, but the debates had in tn
constitutional convention over tn
adoption of section s., article Z, max
it clear that it was the intention
the convention to confer unlim1te
power of exemption on the Legislature
I feel. however, that the determinatio
of the foregoing question does not dis
pose of this case 1t is set up in tn
complaint and constitutes the secon
assignment of error in the briefs, tht
this act of the legislature violates SET
tions 2 and of article OF the COZ
stitution, in that it attempts to rails
revenue by taxation according
horsepower of automobiles instead I
according to the valuation thereo
The act Is a revenue act and not
police regulation. 1t is clear to
that the legislature would never ha,
exempted this property from taxatie
by valuation, If it had not believed
could tax 1t by the horsepower as pr
vided for in the highway act. So
the act is unconstitutional for failu,
to tax automobiles by valuation, Il
exemption section (19) would fail all
and the property would be taxable
any other property under the gener
revenue laws of the state"
The decision in this case will en-
BILE the state highway commission
proceed with work 1t has in hand
the matter Of constructing permane
state roads. Up to this time It b
been held back because OF lack
funds. It was estimated that the au
license tax would produce $4,000
year to be expended on the roads.
will produce but little more than NJ
this sum, but even with this ron
available It is felt by the commissio
ers that good work can be done.
It is also felt now, since the
- preme court has passed on this qu'
ton. that the state will have less tre
BILE in selling Its 5000, 900 in bonds p
vfded for by the act OF the legislatu
Statesman.
II you are in need Of anything.