64 F. 441 | U.S. Circuit Court for the District of Indiana | 1894
The treasurer of Floyd county, in the state of Indiana, filed his intervening petition in the above-entitled cause, asking that the receivers of the Kentucky & Indiana Bridge Company be directed to pay to him, as such treasurer, the sum of $5,693.18, being the amount due from said bridge company for state and county taxes. The receivers, answering the intervening petition, allege that the taxes were not lawfully assessed upon the property of the bridge company, because the principal part of its property so assessed, consisting of a bridge across the Ohio river, with its approaches and appurtenances, is Located in the state of Kentucky, and that the assessment was made; in a lump sum upon its property in both, states. It is insisted for the receivers that the assessment is void, if not in whole, at least pro tanto, because the slate hoard of tax commissioners were not, and could not be, dollied with power to make a valid assessment upon the property of the bridge company located in the state of Kentucky. For the petitioner, it is insisted that the stale board of tax commissioners is given jurisdiction to assess all property of the kind here assessed, within the limits'of the state, and to hoar evidence, and determine its value for the purposes of taxation, and that its determina lion is final and conclusive, in the absence of fraud.
It is the settled law of this state tha t: the state board of tax commissioners is not a judicial tribunal, within the meaning of the constitution, and that it; has only such quasi judicial powers as are possessed by every public officer vested with discretionary power; but when, in the exercise of its quasi judicial power, it has fixed the value of property falling within its jurisdiction, and has assessed such