Indiana daily times. [volume] (Indianapolis [Ind.]) 1914-1922, 1920-09-15

county Board or Reviews some weeks
ago when the board bowed to the viii
Of Governor Goodrich's tax board that
unless the board upheld the decision
Of Judge Linn Hay and the Indiana Su-
preme Court in declaring the horizontal
increases Illegal, action would be in
srituted to test the legality of the Tut.
hiil-Kiper act
The action taken by the plaintiffs is
IN the interest of other taxpayers in
Washington Township, who seek relief
from the arbitrary" and reputed illegal
action of the Goodrich Legislature at
tempting to legalize the illegal and in
valid horizontal increases"
Judge Hay is the judge who was sus-
tanned by the Indiana State Supreme
Court in holding the horizontal increases,
as ordered by the State Tax Board, in
valid
The action of the Washington town
ship farmers in fling the new suit, prac-
tically will restrain the treasurer of
Marion County from compelling pay
n1ent of the taxes based on the hori-
zontal Increases. if Judge Hay sustains
the prayer of the petition.
In attacking the pretended" actions of
the State Tax Board on jury 81 last in
reviewing and reconsidering its order
dated Aug. %. 1919, as provided for un-
der the Tuthill- Kiper act. the plaintiffs
base their legal stand on the following
points:
That no notice of any kind was given
to the taxpayers of Marion County that
the tax board proposed to consider the
Increases of such assessments and that
the pretended" action to equalize as
sessments is illegal and void.
That the Tuthill-Kiper bill does not
authorize the tax board or the County
Board OF Review to reverse and set aside
the judgment and decree of Judge Linn
Hay.
That the Tuthill- Kiper act recognizes
the binding effect of final judgments
rendered in the courts and such de-
eisions practically enjoins the collection
Of taxes based on order of Aug. %, 1913
That such pretended" action OF the
board Of review and the tax board de-
prives the plaintiffs and other taxpayers
of the right to protect their property
without due process of law and the ac-
tons are in violation of the fourteenth
amendment of the United States Consti-
tuition.
That such pretended equalization order
results in the reversal of the judgment
rendered by the Superior Court Of
Marion County,
That if the Tuthill- Kiper act purports
20 authorize such action, then 1t is void
because it violates constitutional provf-
sions,' and If such actions by the TuthiIl-
Kiper act then the actions are void be-
cause they were taken without authority
Of law by the tax board and the boato
Of reviews.
That 1t is not in the power Of the Gen
eral Assembly while the Judgment of tl.s
court is in full force, to dissolve and set
aside the Perpetual injunction granted
by the court by the actions of the tax
OFFICIALS TO authorize collections from tAo
plaintiffs and other taxpayers.
That the TuthiI1- Kiper act does not
purpOrt TO validate assessments which
were made In contravention of the pro-
visions Of the taxing act Of 1919. but pur-
ports to validate assessments which were
made in pursuance Of the said law.
That the tax board and the Marion
County board of review is without au-
thority OF law to enter an order Of
equalization, the effect of which is to
reaf6rm the void order Of equalization
Of Aug. %. 1919
That the latest pretended order of
equalization results in an assessment
against the property of the plaintiffs
and other taxpayers In exactly the same
amounts as fixed In the order of Aug
%. 1919, and that this action is beyond
the power of either the tax board or
any board Of review.
CHARGE NO REVIEW
WAS MADE.
That the state tax board and the Ne
rlon County board of review did not IN
fact review and equalize the assessments
on property in the several townships.
but attempted to readopt and reafirm
the pretended order of equalization of
Aug. %. 1919.
That the failure to properly and legally
notify the taxpayers of a meeting to be
held to take such pretended equaliza-
ton steps has resulted in the taxpayers
being taxed on personal property and
real estate without due process Of law"
That statute which attempts to con-
fer on a board OF equalization power to
increase the assessment of property of
individuals or Of all taxpayers within a
certain territorial subdivision is invalid
and void and results in the taking Of
the taxpayers property without due
process OF law.
That the Tuthill- Kiper act purports
TO authorize the State Board of Tax
Commissioners and the County Board of
RsFisw to take certain proceedings win
reference to a particular order, that is
the equalization order Of Aug. %, 1919,
and SeFHlts said board to take special
and e2Cvptional action in a particular
case, and Is, therefore, In violation Of
section % Of article " of the Indiana
Constitution.
CALLS ACT
SPECIAL LAW.
That the Tuthill-Kiper act is a spe-
cial and local law en- the question of
taxation and therefore. violates the state
constitution because 1t attempts to lay
down particular and special rule for d
particular order of the tax z0ard, name
" an order Of equalization made on Aug.
%. 1919
The suit charges that County Auditor
Leo K. Fesler has entered the pretend
ed" order of increase and equalization
on the tax duplicates of Marion Sounty
and has delivered the same to the county
treasurer.
The petition contends that the pre-
tended order of equalization" has become
a lien" on the real estate Of all tax
payers in Washington township.
It is charged that the treasurer will
collect the illegal increases unless re-
strained and contends that an injunction
issued at the hands Of Judge Linn Hay
is necessary to prevent the carrying out
Of the pretended" order.
The plaintiffs claim that unless the
Injunction is granted that they will sus-
tain and suffer irreparable injury" by be,
ing compelled to pay taxes largely In
excess of those authorized by law ana
their real estate and personal property
viii be subject TO levy and sale becaus.
Of the "illegal taxation"