The Emmett index. [volume] (Emmett, Idaho) 1893-1925, 1917-01-18

100000 to S40,000.00 a mile on the
other branches of the system. The
values were then apportioned among
the several counties according to this
plan.
The result, of course, was that the
counties where the trunk was locat-
ed obtained large apportionment of
value for taxation; while the coun-
ties having only the other branches
obtained relatively smaller appor-
tionment of value. The same result
was obtained with reference to other
lines of railroad within the state.
In the month of August, 1915, a
protest was lodged with the Attorney
General complaining that his con-
struction of the statute was erron-
eous, and that the apportionment of
values under his advice was inequit-
able. 1t was argued that the counties
through which the trunk of the Ore
gon Short Line extended were not
the counties wherein only branches
were situated; that the branches fed
the trunk and gave the trunk it's
value; that the trunk was given value
further from commerce outside the
state; that the railroad system should
be assessed and apportioned in its en-
tirety, and not be broken up into frag-
ments so as to result in throwing to
some counties a large part of its
value and to others but small part
of it's value.
After considering some decisions
in other states that were submitted
to him, the Attorney General admit
ted that probably the original opinion
given by him to the State Board of
Equalization was erroneous; but he
insisted that a reversal of policy
would create great disturbances and
upset the taxing systems Of so many
counties that he could not recommend
the change for the year 1915. He
asked that the matter be postponed
until 1916. In Difference to his wishes
no action was at that time brought
before the courts.
Before the sitting of the State
Board of Equalization in 1916, the
Attorney General assured the Prose
cutting Attorney of Boise County, in
a private conversation, that it would
be unnecessary to bring the matter
before the courts for the reason that
he would for that year himself re-
commend reversal of policy. How
ever, after the board had been in
session for some days, the Attorney
General seems to have got another
revelation, for he announced that the
board would for that year assess and
railroad property as they
had in former years.
There was only a few days, after
this announcement came, to get de-
cision from the Supreme Court. The
State Board of Equalization were re-
quired to adjourn the next day. One
member of the Supreme Court Nor
GAM was in North Idaho. Chief
Justice Sullivan was campaigning
for denomination in Southeast Ida
no, and Judge Bulge was sick in bed.
Finally, however, just three hours
before the members of the Court were
required to depart by train to at
tend the session of the Supreme Court |
in North Idaho, Sullivan and Bulge |
to get to the bench in Boise. |
There was hardly an opportunity to
get the matter properly before the
Court to either read or digest the
decisions cited on the point involved. |
The Attorney General offered no ar
gument other than that reversal of |
policy would upset valuations all over
he state so suddenly as to give no
for a REIMBURSEMENT. At
hat particular time, there was much
force in the contention, because some I
If the counties would lose from two
% five million of the valuation of rail |
roads that they had been getting for
he previous three years. About an
hour after the argument was closed, |
he Court announced through the
Clerk that the relief applied for would
,e denied; but no written decision
vas ever made and no opinion ever
'endered by the Court.
1t is now proposed, at the present
session of the legislature, to attempt |
he enactment of a law which will
cave no room for doubt as to the
manner of assessing railroad, tele- |
graph and telephone lines, such law
o provide that a railroad, line, tele-
,raph line, or telephone line is to be
to mean the total and en-
ire mileage of a railroad, telegraph,
n telephone system under a single
or management. The law
will expressly provide that the State
Board of Equalization will assess the
otal value of such a system within