59 P. 821 | Idaho | 1899
Lead Opinion
— This action was brought to restrain the defendant, as assessor of Lincoln county, from collecting certain taxes assessed against the property of the plaintiff corporation for the year 1897. Judgment was rendered in the district court in favor of the plaintiff and against defendant, and from said judgment this appeal is taken.
The only question presented by the record for our decision is, Was the assessment by the assessor of Lincoln county authorized by law? It is contended by respondent that under the statutes of Idaho all of the property, the assessment of which
Rehearing
ON REHEARING.
— Respondent has filed a petition for rehearing, in which it complains that the decision gives the county assessor jurisdiction to assess personal property valued at $4,657.50; that the right of way of the respondent through the one hundred and thirty-seven acre tract of land assessed is not excepted from the assessment. And it also complains that the opinion adverts to the fact that the right of way was granted to the respondent by the United States government, when the record is silent as to how it was acquired. On the hearing, the respondent waived all questions as to the sufficiency of the description, arguing and asldng for a determination of one question only, to wit, whether the assessor had authority to assess said tract of land and improvements thereon at all, or not; and in its petition for a rehearing it is stated: “Hoping to secure a general, yet certain and definite, construction of the statutory language involved, as would be a guide, not only to the appellant, in the future, but to the respondent, in listing this and other property having similar features, respondent did not urge upon the court the inadequate, if not wholly incomprehensible, description entered by the assessor upon the roll, as it appears. But this description, as supplemented and explained by the map of record, includes the very roadbed of respondent’s main tracks. Certainly, the court does not intend to decide that this is all within the jurisdiction of the local assessor. But if not, what portion of it is within the jurisdiction?” But for its waiver of the question, the respondent would be entitled to a modification of the assessment so as to exclude from the tract of land assessed, the right of way of respondent, ’both for its main Ene and its Wood river branch, But the entire one hundred and thirty-seven acres was assessed at the sum of $343.50, or at the rate of two doE'ars and fifty cents per acre; and at the same rate the tax complained of would not exceed five dollars, so far as the right of way of respondent for its main track and track of its Wood river branch