Salt Lake Tribune | 1913-11-30 | Page 23 | Tax Commission is Deprived of Power

TAX COMMISSI IS DEMED0F POWER Idaho Supreme Court Takes Away the Right of Supervision. Special to The Trlbuno. BOISE. Idaho, Nov. 29. The (state tax commission of Idaho was given a oolar plexus blow, so far as Its mandatory powor Is concerned, through an opinion hnndod down hero tonight by the su- Ercmo court of this state. That tribunal old that the commission can only act In an advisory capacity. In Btripping the commission of powor to supervise county and slate boards of equalization, tho court held that tho loglelaturo did not Intend In-tend that It should UHurp or perform the duties of assessors of such boarda. The opinion Is handed down on the application for a writ of mandamus to compel tho commisslonera of Bannock county to certify on Its tax roll tho assessed as-sessed valuation that the tax commission found for tho Franklin Hayes brewery property. This the county commissioners commission-ers refused to do. Tho supreme court denies tho application. It Is hold by the court that tho act creating tho tax commission Is constitutional, consti-tutional, but it Is also held that the legislature legis-lature had no right to vest the commission commis-sion with powers that tho constitution convoys to the county and Btate boards of equalization and that the tax commission commis-sion has not tho powor to compel these boards to nccqt Its views. Underlying the case was a test as to the relative Jurisdiction of tho tax commission com-mission and the state board of equalization. equaliza-tion. The opinion Is a sweeping victory tor the latter and defeat of far-reaching effect for the tax commission. Hereafter Here-after tho tax commission may advise, but cannot enforce Its commands, which is held by the court to hav0 been the Intent In-tent of tho legislature In creating It.