84 P. 519 | Ariz. | 1906
The territory, by and at the relation of the attorney-general, has filed its petition in this court, praying for a writ of mandamus to issue against the board of supervisors of Yavapai County and its clerk, to require them to add to and carry out upon the assessment-roll of said county certain increased valuations ordered by the territorial board of equalization to be placed upon said assessment-roll, and to compute and carry out thereon the territorial tax fixed by the order of said territorial board of equalization.
The petition alleges that said territorial board of equalization, pursuant to law, met at the office of the territorial auditor of the territory, on the fourth day of August, 1905, a,nd continued in session until the seventeenth day of August,
It is further set forth in the petition that since and including the year 1887 the territorial board of equalization has raised the valuation of classes of property substantially in manner and form as it did for the year 1905, and has in each of said years thereby raised the aggregate valuation of all the property of the territory as returned by the assessors and supervisors of the several counties; that since said year it has been and become the settled practice and usage of said board to raise valuations by classes, and thereby to raise the aggregate valuation of all the property of all the counties of the territory; which practice and usage have been assented to, acquiesced in, and carried into effect by the county and territorial officers charged with any duty in that regard. It is further alleged that thereafter, and before the fourth Monday in August, 1905, the territorial auditor duly transmitted to the board of supervisors of Yavapai County, and the clerk of said board, a statement of the changes which had been made in the assessment by said board of equalization, and the rate of tax to be levied and collected within said county for territorial purposes; which said statement was duly received by said board of - supervisors, and by its clerk on or before the said fourth Monday in August, 1905; that it became thereby and was the duty of said board of supervisors, and of its clerk, to add to and carry out upon the assessment-roll of said county the changes so ordered by said territorial board of equalization, as shown in said statement, and to compute and carry out in the proper column on said assessment-roll the territorial tax upon the valuation so increased as aforesaid, and as shown by said statement, and at the rate as shown therein; but the said board, and its said clerk, wrongfully and unlawfully refused and neglected, and still refuse and neglect, to add to and carry out upon said assessment-roll the changes and increased valuations aforesaid, and to compute and carry out in the proper col
Counsel for defendants in their briefs have argued two propositions: 1. That the petition shows upon its face that the territorial board of equalization in increasing the aggregate valuation of all the property of the territory, as shown by the assessment-rolls of the various counties, and in making this increase upon classes of property within the various counties affected, and not upon the valuation of the property of the several counties as entireties, acted in excess of its jurisdiction; and 2. That, assuming that the board of equalization had power and authority to increase valuations of classes of property, and to add to the aggregate valuation of all the property of the territory, there is no statute or law giving authority to or imposing the duty upon the defendants to add to and carry out upon the assessment-roll of the county the increased valuations and changes made therein by the territorial board of equalization.
In considering the demurrer, w'e will take up the latter proposition first. It is true as a general proposition that mandamus will not lie to compel county officers to perform an act which they are not authorized or required to do by some plain provision of law, .and that the office of the writ is not to create duties, but to require the performance of duties already existing. Not only so, but the law must afford the means by which public officers may discharge the duty which the law prescribes. It is contended that our statutes not only omit to prescribe as one of the duties of the board of supervisors to place upon the assessment-roll the changes made by the territorial board of equalization, and to compute and carry out in a separate column the territorial tax thereon, but they likewise fail to prescribe the means by which the board of supervisors may carry out the order of the territorial board, or cause the same to be carried out, and particularly after the duplicate assessment-roll has been made
It is true that the form prescribed for the duplicate assessment-roll by paragraph 3884 omits any reference to such a column as is provided for by paragraph 3881. It will be noted, however, that paragraph 3884 is directory in its terms, and, in the light of the preceding paragraphs, must be regarded as simply indicating the form of the roll, rather than its contents. It will also be observed that ample time is afforded the board of supervisors after the transmission to it by the territorial auditor of the statement of the changes which have been made by the territorial board of equalization, and the rate of tax fixed, before the duplicate assessment-roll is made up and turned over to the tax-collector, for such changes to be noted upon the assessment-roll; nor do we
In the case of Copper Queen Consolidated Mining Co. v. Territorial Board of Equalization, ante, p. 383, 84 Pac. 511, it has just been decided by us that it is within the power of the territorial board of equalization, in equalizing the rate of assessment in the various counties, to raise and lower valuations of property by classes, and, as incidental to such equalization, to increase the aggregate valuation of all the property of the territory.- That decision disposes of the first contention of counsel herein, under the demurrer.
The petition, however, discloses a state of facts not involved in either of the propositions hereinbefore discussed, which demands consideration. The statutes confer no power or authority upon the territorial board of equalization to make an original assessment of property, other than railroads. It may equalize assessments which have been made by the
Therefore, if the assessed valuation of any class returned by one or more of the counties be adopted as the standard of valuation for the purpose of equalization by the territorial board of equalization, such method can only lawfully be adopted where the result is not a decrease in the aggregate
Applying this rule to the ease before us, we find that the petition discloses that a uniform standard of valuation was either not determined or not applied by the territorial board of equalization to the various assessments throughout the territory by its order made in August, 1905. For instance, the board found that in Cochise County patented mines were assessed at less than two one-hundredths of one per cent of their true cash value; that in Graham County they were assessed at ten per cent of their true cash value. The assessment of patented mines was ordered to be raised fifteen hundred per cent in the former county, and four hundred per cent in the latter county. The result of this order is that in Cochise County patented mines are required to be assessed at thirty-two one-hundredths of one per cent of their true cash valué, while in Graham County they are ordered to be assessed at fifty per cent of their true cash value. Again, in Pima County the finding is that patented mines were assessed at ten per cent of their true cash value, while in Yavapai County they are found to he assessed at three per cent of their true cash value. The board raised the assessment in Pima County five hundred per cent, and in Yavapai County only one hundred per cent; thus fixing the assessment of patented mines in Pima County at sixty per cent of their true cash value, and in Yavapai County only six per cent of their true cash value. In two counties — namely, Maricopa and Pinal — patented mines are found to have been assessed at fifty per cent of'their true cash value, and these are permitted to stand, without increase or decrease. It is possible, therefore, that the board intended to fix as its standard of equalization the assessments made in these counties. If so, the same standard should have been applied in the other counties, so as to make a uniform assessment throughout the territory.
Again, range-horses are found to have been assessed in the counties of Mohave, Navajo, Pima, Pinal, Santa Cruz, Yavapai, and Yuma at seventy per cent of their true cash
For the reason, therefore, that it appears upon the face of the petition that the territorial board of equalization failed to adopt and apply a uniform scale of valuation by its order made in August, 1905, and which is sought to be given effect by the writ prayed for, we hold that the petition shows upon its face that the action of said board was without authority of law, and the demurrer must be sustained.-