The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1918-05-18
SATURDAY EVENING LETTER
BY Justice J. E. Robinson

anu PROCURE EIcCOIuS, UUOho, SpdpO16
and documents relating to any matter
which the commission may have au.
thority to investigate and determine.
This is an appeal from an order of
the district court which is that on
November q, 1917, the defendants do
appear before the tax commission at
their office in the capital to testify
concerning the value of the property,
earnings, expenses and general tinan.
cial conditions of the Hughes Electric
Light company and to bring with
them the minute books ledger, stock
books, inventory books and blue print
books Of the company showing the To-
cation and cost of the. property. Now
under the constitution the property of
every party must be assessed for tax
alton in the county and city where it
is situated and the assessment must
be made in the manner prescribed by
law. There can be no valid assess
ment without law prescribing the
manner of making it and unless it Is
made. in the manner prescribed.
There is no claim that in the year
1917 sthe property of the company was
not fairly assessed for taxation and
equalized in the manner prescribed by
law, or that the proper boards OF
equalization failed to approve of the
assessment and to accept the same
as basis for the tax levies of the
year 1917, There is no showing eth,
er in the complaint or in. the order OF
the court or elsewhere that the inves-
tigation demanded and ordered has
any legitimate and necessary purpose
and object For aught that appears,
it may be for the purpose OF satisfy
ing the idle curiosity. of the commits
sioners. True, it is alleged that the
information sought is necessary in or
ded that the board may fulfill its
functions and duties and that it may
cause the property to be assessed and
make necessary recon1m endatiOns con-
corning the assessment, but that is a
mere conclusion which is not sus-
tanned by any statement of facts
The order of the court Is that on
November 81, 1917 the defendants ap-
epar before the tax commission to
testify to the value Of the property,
expenses, earnings, and general finan'
kcial conditions of the company at said
time and to produce the minute DOCKS,
ledger, stock books. inventory books,
blue prints or, books. of the engineer.
ing department, showing the location
and cost Of the property. 1t needs no
argument to show that. any such a
procedure must be harrassing and vex'
atious inquisitorial and expensive. TO
enforce the order would be to de
prive the defendants of their time and
i property in an arbitrary manner with
! out any compensation and without
due process of law.
Time is money. Money is property
To deprive man Of his time Is tc
deprive him of his property. Under
such an order the examination OF de
PENDANTS might be continued from day
to day until the loss Of their time and
business would amount to hundreds
of dollars. and their valuable books
and papers might be detained indef
initely to their great loss. For it is
we'll known that like the Irish police
man, al Those boards are inclined to
show and to exceed their authority
There is too strong a desire, in the
human heart to exercise authority.
Every administrative; board is we'll dis
posed to exceed its authority.
! Ely the constitution the defendants
are guaranteed the right to acquire
possess and protect property and to
pursue and OBTAIN liberty and happi
mes sand to hold their books and pa
pers without unreasonable searches
and seizures. But what avails the
guarantee if it may be countervailed
by such an order on defendants tc
quit their business and with the books
and papers to appear and waste their
time and money undergoing bootless
and vexatious examination by the tax
commission.
So far as the statute gives the com
missioners power to demand such an
4 examination it is void. Clearly the
! order to produce the books and papers
lis not based on any legal or reason
able cause and the order is void be
cause it is in direct conflict with the
constitutional rights of the people to
be secure in their persons, houses, pa
1 pers and effects, against unreasonable
searches and seizures. In many cases
people would prefer to burn their
books or to keep no books rather than
to hold them subject to such an impo-
sition and examination. OF necessity
the tax system is burdensome but