83 P. 230 | Idaho | 1905
— This is an action prosecuted by the state board of equalization against the board of commissioners of Nez Perce county to secure a peremptory writ of mandate against the board requiring them to make and enter upon the tax-rolls a sufficient tax levy to raise Nez Perce county’s proportionate share of state taxes for the year 1905, as certified by the secretary of the board of equalization. The defendants have demurred to the complaint upon the grounds that it fails to state facts sufficient to constitute a cause of action or entitle the plaintiffs to any relief. On August 31, 1905, the state auditor, who is ex-officio secretary of the
‘ ‘ To the County Auditor of Nez Perce County, State of Idaho.
“Dear Sir: You are hereby notified that the State Board of Equalization of the State of Idaho at its regular session held at the State Capitol in the city of Boise, State of Idaho, beginning August 14, A. D. 1905, has determined and apportioned to Nez Perce County, State of Idaho, the sum of thirty-three thousand thirty-nine dollars and twenty cents ($33,039.20) as its proportion of state taxes for the year 1905, as provided by Act of the Legislature, Session Laws 1905, page 293.
“other taxes.
“Your attention is also called to the following acts of the legislature: Session Laws 1893, page 30; 1903, page 18 and 330; 1905, page 50, 160, 279 and 280, the provisions of each of said acts require the making of special levies as in the respective acts set out. On account of such provision, of said acts Nez Perce county has been charged with special taxes for the year 1905, as follows, to wit:
State wagon road bond sinking fund tax (1893). .$2,356.00
Industrial school bond sinking fund tax (1903)... 314.13
Livestock sanitary fund tax (1905)............... 541.33
Public building endowment fund tax (1905)...... 471.20
Gen’l interest and sinking fund tax (1905)...... 7,853.33
County indebtedness ........................... 7,853.33
“Very respectfully yours,
“(Signed) EGBERT S. BRAGAW,
“State Auditor and Ex-officio Secretary of the State Board of Equalization.”
The real question presented for our determination and the one upon which the county relies is this: That the aggregate amount which the state requires the defendant county to raise by tax levy for the year 1905 is in excess of five mills
"We can understand that much confusion might arise by the reading of one of these articles and not constantly keeping in mind the provisions of the other article. Article 7 is devoted to outlining a plan for raising revenue for current expenses in the running and maintaining the state government and its institutions, and it places certain limitations upon the law-making and tax-raising powers of the state government. It will be noticed by the provisions of section 9 Of that article that upon the organization of the state a tax levy of ten mills, on each dollar of assessed valuation was permitted, and a sliding scale was therein fixed by which the rate should constantly decrease as the assessed valuation should increase until the time arrives when the total assessed valuation of the state shall have reached $300,000,000, we cannot raise any more revenue by taxation for “state purposes” than we could raise when the total assessed valuation of the state only amounted to $45,000,000. After the assessed valuation shall have reached $300,000,000, the tax levy for “state purposes” can never exceed one and one-half mills on each dollar of assessed valuation. Now, keeping in mind the provisions of this section, and immediately turning to section 1 of article 8, we find that an ever-increasing state indebtedness is authorized at the rate of one and one-half per centum upon the assessed valuation of the taxable property in the state, no matter how large our assessed valuation may grow. While the rate of taxation for
We conclude from the foregoing that the special levies authorized and required by acts of the legislature as set forth in the state auditor’s certificate hereinbefore for meeting the bond issues for state wagon road, industrial school and other public buildings and internal improvements, do not fall within the five-mill limit. That being true, the sum required to be raised from Nez Perce county by tax levy is not in excess of the constitutional limitation, and the board of commissioners are not for that reason authorized or .justified in refusing to make the levy and enter it upon their tax-rolls.
The county attorney insists, however, that the act of the legislature approved March 6, 1905, entitled, “An act requiring the levying of special ad valorem tax by the board
The writ will issue to the effect above indicated. No costs awarded.