The Idaho Republican. [volume] (Blackfoot, Idaho) 1904-1932, 1923-05-31
ASSESSOR MALCOM WINS
Left over from last week

D for personal taxes which it was alleg
: ed he should have collected or takel
= security for at the times the propert
was assessed, under the law making
it a part of his duties, his attorneys
: COwen, Whitcomb and Clark, de
: Tended on the grounds that the as
SCISSOR and his duties are provided
for by the constitution; that the
constitution was amended some tel
years ago, and collecting the taxel
4 was made part of the treasurer!
duties. Then at later date wher
the legislature amended the law an(
directed that the assessor should col
lect the personal taxes, they exceed
ed their authority; that the legisla.
ture cannot amend the constitution
that when the constitution provides
| for the taxes to be collected by the
treasurer, and an act of the legisla-
ture provides that the assessor shall
do it, as it now does in the case of
personal taxes, the provision of the
constitution stands, and the act of
the legislature is void, therefore it
has been the duty of the treasurer
to collect the personal taxes the past
ten years and not the assessors, not
withstanding the law on the case
The matter was passed upon by
Judge Ralph Adair in. a demurrer
last Friday, and the suit in the dis
trict court will not come to trial
at all, unless the point is carried up
to the supreme court and Judge
Adair's ruling is reversed. County
Attorney Hamilton Wright asserts
that he will appeal the case and get
decision, not only affecting this
county but all the other counties of
the state.
If the supreme court sustains
Judge Adair's decision that ends the
responsibility of Mr. Malcolm and his
bondsmen, and shows that forty
some assessors in Idaho have been
doing more or less to collect per-
sonal taxes which they had no bust
ness to collect and that an equal
number of treasurers who have been
waiting in their offices for the per-
sonal taxes to come in, have been
doing just about all that is required
Of them under the constitution. The
law does not direct that treasurers
shall go out where the property is
and get the money or the property
10 take security
If, on the other hand the supreme
court reverses Judge Adair, then the
case will come to trial at some future
.erm of the district court.
The county attorney, the county
the Idaho Republi-
ian and one tax commissioner in this
county have been saying that the
aw names the assessor as the one
hat should attend to collection of
taxes, and long ago advised
hat the assessor should press col
ections or the taking of security for
t and thereby save some losses each
ear, but if the supreme court sus- 4.
aims Judge Adair's ruling, and I'M
IL they pass upon it we shall say, ..
hat while such is the law, it is not
he duty of the assessor to follow :
he law.
1t does not appear that these
oints have ever been expounded at i
he annual state convention of as
essors, nor given to the county Of
icials in their several discussions of /
ersOnal taxes, as the reason for not
ressing more diligently to get the
honey, so for the present at least,
= stands as lucky discovery to Mr..
Ialcom and the bonding house. AS n
Or he county and the chances of O
citing taxes on personal property a
GREATER, as well as fixing the re- e
possibility for these old claims, it t.
,oks as if property owners can do u
lst about as they please about pay h
lg. b
The situation in regard to real 5
roperty is such that payment may f
OF be attended to, for the last leg $
lature reduced the penalty for nom "
ayment, and reduced the rate of in O
,rest on delinquent taxes, so that "
lie prospect for getting tax money
under the present laws is n
i'm. s
We take occasion to sound a note n
warning at this time, that peo- Il
e cannot longer expect to go to n
lie county commissioners and ask
r things that cost money, because 8
10 commissioners will not have CT
UGH money at their disposal The Of
WIS have been tinkered with until v
is now legal not to have money W
Elected by any strong hand. 1t is "
wv legal to have that money left X
the hands of the people and to al
we but little in the public treasury. pl
People who have been in the habit L;
asking the commissioners to ap- ia
opriate money for the fair, the hi
rm bureau, for roads, for bridges, al
r immigration schemes, for the 10
lildren's home society, for the aid te
indigents, for widows pensions, DC
ould now seize upon current in of
rmation and not bother the COM tn
ssioners any more but merely go lie,
out among the people and have to
3 people pay such bills or arrange
do without these things that cost M
,ney. II the information given to of
2 public thru our tax reports is to
pleasing to the readers we can in,
help it, we give the facts as we mi
d them. We assert that the last 81
islature in its efforts to relieve tel
, farmer, have crippled the public re,
asury infinitely more than the re- for
ing assessor has done or was al Tn
ed to have done by what we con- pa
cred partial failure in attending pal
certain duties, and the rebound po
inst the farmer from reducing da
crest and penalties on delinquent
es will result in non-payment of