The Lamar register., 1916-04-05
SUPREME COURT UPHoLDs THE
BOARD OF EQUALIZATION
Tribunal Makes Four Sweeping De-
cisions-Governor May Appoint
New Heads for State lnstitu-
tions-Denver Cares for Own
Insane

DENVER NOlO.y ApIh os-lhS staNe
supreme court today handed down
several important decisions. There
were four of particular interest to all
Colorado as they affect to great
extent all citizens of the state. These
opinions are:
First: The court upheld the right
of the state board of equalization to
place the final value for taxation pur-
poses on all property in the state.
The opinion holds that county assess
ors must obey the orders of the state
board Of equalization and raise or de
crease the valuation of property ac-
cording to the mandates of that body.
The opinion holds that the state tax
commission is an agency of the state
board of equalization and that the
acts of the tax commission in reaching
the valuation of property are purely
for the purpose of advising the equal
ization board as to property valuation
and cannot be called into question.
The effect Of the decision is to com
pei all county assessors who are dl-
rected by the state board of equaliza-
ton to raise the value of any or all
property in their respective counties
to follow those directions In fact
the opinion specifically says that the
assessors are under the state board Of
equalization which board is their su-
perior officer.
Denver county assessor must in
crease the appraised property of Den
yer S55,O0O,OO0, while the several
assessors Of the state must increase
the total value Of the property $685.
22S,697. If any property owner feels
that the order of the equalization
board raising his Assessment il un-
Just he may go into court and secure
rebate but not until after he has
made payment of his taxes. The opin-
ion also puts "a stop TO rebates and
reductions made by county boards Of
equalization insofar AS they effect
payment Of state taxes. The opinion
places the assessing power Of all prop
erty in the state completely in the
hands of the state board Of equaliza-
ton.
Second: The court held that the
legislature is the sole judge as To
whether a law is for the Immediate
Of peace, health and safe
ty of the people Of the state and by
so holding, the legality Of the civil
service law as passed by the last
legislature is established. The law
takes the heads Of all departments
from under the provisions Of civil
service and unless some other legal
point is raised, Governor Carlson may
now go ahead and appoint whomever
he pleases as heads Of the various
in the state. Incidental
ly the opinion upholds the legality Of
the acts Of the new civil service board
which Governor Carlson appointed
some months ago.
The positions in question were the
warden of the reformatory the war
len Of the penitentiary, the bank
commissioner, the several division en-
yineers and a number of other minor
places.
Third The court held that the
BOARD of control of the insane asylum
1t Pueblo has complete jurisdiction
over the asylum and has the right to
say when the asylum is caring for it.
.apacity population and that the board
ioes not have to care for the insane
patients from Denver or any other
county if it does not feel that there
S room in the asylum for patients.
The court ordered the mandamus re-
emily issued by the district court OF
Denver against he board Of control
If the asylum dismissed and the case
.hrown out of court.
Fourth: The court declined to re-
view the proceedings in the trial
James Bulger was declared
o be sane and unless Governor Carl
son interferes Bulger will be executed