The Lake County times. [volume] (Hammond, Ind.) 1906-1933, 1920-01-30
IMPORTANT
DECISION IS
ANNOUNCED
Ruling LegaIizes Horizontal
Increases Ordered by
Tax Board.
INTERNATIONAL NEWS srsv,crt

INTERNATIONAL NEWS sERvcEI
lNDlANAPOIlS, Ind, Jan. 50.-Hold-
ing the decision Of the lower court 70 be
contrary to law. the state appellate court
today declared invalid the Injunction
which prevented Marion county taxing
officials from collecting taxes based on
horizontal increases In assessments Or
dered by the state BOARD Of tax COM
missioners. This decision has the effect
Of iesaHzing horizontal increases Or
derec every county OF tho state.
IN number Of counties suits wers
brought to cnloin the collection Of taxes
based on these increases In Marion
county farmers living in eight OF the
nhle townships brought suits to enjoin
the collection Of these taxes. judge
Linn D Hay OF the superior court issued
IN Injunction Dec. ). By its provisions
the horizontal increases could be certi-
fed p the county treasurer but they
could not be collected by him. This pre-
vented the collection OF any taxes in
Marion county although. under the pro
visions Of the Law. taxes are payable
jan OF each year.
Ia rendering its decision the court goes
into detail concerning the results Of the
inability of local authorities to collect
taxes based on these increa ses. holding
that nearly every taxing unit OF the
state would as a consequence have insult
hcient funds TO operate.
1t is a matter Of common knowledse
that the order Of the state tax commits
sioners. the enforcement OF which the
appellees arc seeking IS q part Of the
general order affecting every county in
the state and many Of the taxing units
il the several counties" says the opin-
ion.
The opinion was written BY Judge Nc
Mahon.
If the contention Of the appellees
should be sustained the opinion reads.
-it means that the order is void. not only
insofar as it affects Washington town
ship in Marion county. but as to every
county and almost every taxing unit in
the state. It means that property as
scssed by the local tax officials will a ;
rule. be valued for taxation much be-
low the true cash value. while the prop
crty assessed by the state tax board will
be assessed at its true cash values 1t
means Widespread litigation throughout
the state-great curtailment Of revenue
tOI iiC Sldlcs COUNTY lONbs tDN HStltps
schools. hospitals. roads. bond pas ments,
in fact for all purposes OF government;
irreparable injury and confusion in the
collection of taxes and the breaking down
of the revenue system for the year"
should the decree of the trial COURT
be sustained. it means revenue. not only
for state purposes. but for all local gov
crnment viii be depleted; that deficits
Of serious character will occur. that bond
obligations viii be defaultcd, school
terms cut short roads neglected. meth
eds for the protection Of health and san
uation curtaiIcd. and all processes OF
government. state and local seriously
interfered with. Confusion and chaos
III lcyylng and collection OF taxes VIII
follow"
The Injury suffered BY the appellees in
tho refusal 10 grant the Injunction when
compared and balanced with the injury
to the public. should their injunction
granted b. the lower court be upheld. is
not such as calls Cor or 1ustifies ths
court of equity in granting in5unctiys
relief. the court contends.
1T follows" the court concludes. that
anpolleos should be left 10 their legal
remedy and that the decision OF the
court is contrary to law"