81 Neb. 139 | Neb. | 1908
This is an application to the court, invoking its original jurisdiction, for a writ of mandamus directed to the respondents, as the state hoard of equalization and assessment, commanding them to convene as such board, and make special findings of facts in response to requests in Avriting submitted to them on May 31, 1907, and certain Arerbal requests made on June 1 of said year, to spread the same on the record of their proceedings in valuing and assessing the. relator’s railroad property for taxation, and to allow and record the relator’s exceptions thereto. The
It appears that the relator returned a sworn statement or schedule of its property on the 31st day of March, 1907, to the state board of equalization and assessment in accordance with the provisions of section 87, ch. 77, art. I, Comp. St. 1907, and has complied with all of the requirements of the board and of the revenue law in that behalf; that on the 6th day of May, 1907, the respondents held a meeting as a board of equalization and assessment, and proceeded to consider the question of the valuation of the relator’s property; that other meetings for that purpose were held by theni from time to time until May 31, 1907, when the officers and attorneys of the relator were present and presented their views as to the proper valuation to be placed upon its property; that on the said 31st day of May, and before any order had been made by the respondents valuing and assessing said property, the relator presented a written request to the board for special findings, in substance, as folloAVs: First. To sIioav to what extent and at what value the board considered the capital stock and bonds of the Union Pacific system (Union Pacific Bailroad Company, Oregon Short Line Bailroad Company, and Oregon Bailroad & Navigation Company), and at Avhat value such stocks and bonds Avere considered as applicable to the railroad mileage of the relator in Nebraska. Second. To state what deductions or subtractions were made from the entire capitalization of said system on account of its holdings of securities representing properties outside and distinct from the railroad mileage of the Union Pacific system; also, what deductions Avere made, if any, from such capital stock on account of the land assets and Avater-right properties belonging to said system; also, what deductions Avere made from such capital stock on account of right of way, grades, railroad tracks and buildings, and other railroad property on new lines belonging to the relator, subject to assessment by
The relator contends that it was the plain duty of the board to make and enter of record the special findings requested, and to alloAV and record exceptions thereto; while the respondents, by their ansAver and brief, insist that the foregoing facts are not sufficient to constitute a
It is insisted by the respondents, however, that neither appeal nor error Avill lie from the final action of the board in valuing and assessing railroad property for taxation. We can readily agree Avith the first part of this contention, for appeal is purely a statutory remedy, and where no proAdsion therefor is made by laAv the right to pursue that remedy does not exist; but when we come to consider the question of the relator’s right to prosecute error to a court of competent jurisdiction an entirely different rule prevails. By section 580 of the code it is provided: “A judgment rendered, or final order made, by a probate court,
This brings us to the determination of the question whether the court, by mandamus, will require the respondents to perform the particular acts requested and demanded of them by the relator. The state board of equal
Coming-now to the special request that the respondents state the particular value of the stocks and bonds of the Union Pacific Railroad Company, the Oregon Short Line Railroad Company, and the Oregon Railroad & Navigation Company, considered as applicable to the railroad mileage of the relator in Nebraska, we are inclined to think that there is much merit in the claim of the respondents that it is impracticable and perhaps impossible for them to make a finding fixing, with mathematical precision, the value of the aforesaid properties as considered by them in arriving at their final conclusion. It is a matter of common knowledge that usually in estimating values the judgment of a court, assessing board or other tribunal composed of several individual members is arrived at by the sacrifice to some extent of individual opinion. It is quite likely that no two members of the board could agree upon the same value .of any of the particular items of the relator’s property, and yet by calculation, compromise and sacrifice of individual opinion they might all finally agree upon the total value of such property for taxation. And so the board should not be required to state the particular value of the several items of property included or excluded in their consideration leading up to the final order of valuation and assessment. The same may be said as to like demands found in the rélator’s second, third, fourth and fifth requests. Such matters should not be made a part of their record, and we are satisfied should not be made a part of the records of the assessment unless they are preserved and made so by a bill of exceptions settled and allowed by the presiding officer of the board. There is no provision of the statutes
We have already set out and considered the requests made by the relator on the 31st day of May. It is shown that on June 1 the same requests were renewed, and that the relator asked that the refusal to act thereon be made a matter of record, which was refused. We are of opinion that the same considerations apply to these proceedings as to those of May 31. If the relator desired to make its requests and the rulings thereon a matter of record, it should have preserved them by a bill of exceptions. They are not a proper, necessary or essential part of the record of the proceedings, and hence a writ of mandamus will not issue to compel the board to make them so. It may be well to say that, in valuing and assessing railroad property for taxatkm, the rights of the taxpayer as well as those of the state should be carefully preserved, and all proper objections should be ruled upon, and exceptions thereto should be allowed. As clearly pointed out in State v. Savage, supra, the field of review of the action of the taxing board is only a narrow one at bust, and this
For the foregoing reasons, the writ of mandamus prayed for is refused.
Writ denied.