20 Kan. 141 | Kan. | 1878
The opinion of the court was delivered by
The questions in this case arise under the tax law of 1874, as amended by the legislature of 1875. The facts briefly are these: The railway company made its schedule and returns to the county clerks of the several counties, and to the state auditor, as required. The valuations as placed by the company were increased in the various counties, and as increased returned to the state board of equalization. So far as the counties other than Riley are concerned, there is nothing to show that the valuations were not so increased upon notice to the company, and full hearing by the commissioners. As to Riley county, it appears that the valuation returned by the company was increased by the township assessors, and the valuation of the assessors slightly reduced by the county board of equalization; and all this without notice to the company. The state board of equalization increased the total valuation of plaintiff’s property, and the valuation of that portion in Riley county, increasing the latter above
We think it clear that if the action of the state board can be sustained, it is immaterial what errors were made by the inferior authorities. If the valuation placed by the state board was correct, and correctly reached, that avoids the need of further inquiry. Section 10 of the law of 1874 reads:
“The auditor of state shall annually, on the, meeting of the state board of equalization, lay before said board the statements and schedules herein required to be returned to-him, and such board shall equalize the assessment of such property in such a manner that the valuation of each railroad track shall be uniform throughout the entire length of the road within the state; and they shall also equalize the assessments of all the railroads, so that the relative assessments of the different roads shall be just and equitable; provided, that they shall not reduce the total assessment of the railroads as returned by the county clerks.”
This section was unchanged by the law of 1875, and was in force at the time of the proceedings complained of. Now, that the statements and schedules were placed before the state board, that such board acted upon them, that they equalized the assessment of plaintiff’s property so as to make the valuation of its railroad track uniform throughout its entire
But it is said that by section 8 the schedules and statements required to be returned to the state auditor by the companies only embrace a certain portion of the company’s property, and that as to the remainder the only assessment that legally comes before them is that returned by the counties; and that therefore, if as to such property the assessment is illegal, their action based thereon must also fail. Section 8 reads:
“Sec. 8. * * * The company * * * shall return to the auditor of state sworn statements or schedules as follows: Showing the property held for right-óf-way, and the length*146 of the main and all side and second tracks and turnouts in such county, and each township in the county, through or into which the road may run, and the number of acres thereof. They shall also state the value of improvements and stations located on the right-of-way, as required in sections two and three of this act.”
Now it would seem a fair construction of this section, that it required a return to the auditor of a schedule of the property known as “railroad track” only as distinguished from that described as “rolling stock,” and for two reasons: first, it specifies only the kind of property embraced within the term “railroad track,” as defined in the statute; and second, if it had been the intention to require as full schedules to be returned to the auditor as to the county clerk, how natural it would have been to have simply said “like schedules,” or something of that kind, rather than enter into a statement of what the schedules returned to the auditor should contain. On the other hand, it may be said the statement or schedule is to contain the “value of improvements” “as required in section three,” and that section three refers exclusively to “rolling stock,” and that the company in fact recognized this as the true construction, for it returned full schedules of all its property to the state auditor.
Now we shall not decide this question, because the matter already considered by us compels an affirmance of the judgment, for it is not claimed that a tender was made of the taxes which, as we have construed the statute, were clearly due, and hence the court properly refused the injunction, and there was no error in its ruling. Sometimes it is proper for this court to go beyond the matters absolutely essential to a decision of the case, and express its views upon other questions fairly in the case, and which may affect the rights of the parties in the further progress of litigation between them. But we are constrained to think this is not such a case. The act under which these tax proceedings were had has been repealed, and no new litigation is likely to arise under it. It is an act full of confusion and difficulties. It has been before us in one or two cases, and scarcely a question presented un