South Bend news-times. (South Bend, Ind.) 1913-1938, 1920-07-08
DECIDES COMMISSIONERS
EXCEEDED THEIR POWERS
IN RAISING VALUATIONS
Approximately S75O,OO0,0O0
in Tax Raises Nullified
by Ruling.
SITUATION CHAOTIC
Legislature Must Take Hasty
Action in Making Ap-
preparations.
By Associated Press

BY Associated Press:
INDIANAPOLIS Ind, July I'M
creased assessments OF approx
mately $3.50, 100000 are nullihed by
the decision OF the Indiana supreme
court which Wednesday affirmed the
decision OF the Marion superior
court in which the lower court ruled
that the state board OF tax COM
missions exceeded its authority when
il ordered horizontal tax assessment
increases last August IN such man
ner as 10 differentiate between class
es of property and parts OF coun-
ties.
Gov. Goodrich. after a couferercs
with members Of the state board OF
tax commissioners directed Charles
Marlborough. head OF the legisla-
tive reference bureau. TO stop the
printing OF tho bill amending the
state tax law which had been pre-
pared for submission 10 the special
session OF the legislature next week.
Tax Experts Talk.
The experts declared that mas
much as practically every tax levy
in the state was fixed last Septem-
Der and October on the basis OF
the assessment totals after the hor-
izontal increases were ordered the
taxes have been collected on the
basis Of these levies and the taxa
| tion situation in the state has been
made chaotic.
1T will be seen that the state
board not only undertook 20 de-
/ termine the question OF equaliza-
| ton as between counties" the court
| decision reads, but extended rs
! considerations 10 the matter "a
| ra-fs D, ,frs
| the counties by means OF horizontal
/ increases varying in amounts as be-
ing the units as the judgment OF the
board might determine.
When the board assumed 10
equalize the various taxing units OF
a county at the time and in the man
ner here shown, II thereby exceed
ed its authority. in that IL assumed
10 exercise statutory functions not
within its powers or authority eth
er expressly or impliedly given 10 il
by the state.
No Authority.
Paragraph eight does permit the
board 20 make rules and regula-
tions but IL does not give authority
TO enact or amend the law or 20 en-
large its duties or extend its powers
beyond those given II by law. The
pose for which the board was con-
stituted and made certain rules for
its guidance. Insofar as the leEis-
lature has prescribed rules. the
board must comply with them and
the tax payer has a right 10 rely on
their being followed.
However, for the orderly trans
action OF business conhded 10 tho
board and 70 enable IL 20 perform
the duties enjoined upon Il by law,
il may make rules and regulations
not Inconsistent with legislative ac-
ton. There is not a section. par
agraph, sentence, clause, phrase or
word in the present tax law, save
the sentence heretofore construea
that can under any reasonable rule
OF construction, be construed as
giving the state, board authority on
its own motion at its fourth session
20 review and reassess or assess or
iginally by horizontally Increasing or
decreasing the assessment OF real or
personal property as was done in
purporting 70 give Il additional au-
previously admitted receiving S250o
CONTINUED ON PAGE FOURD