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Show COTIiOBTOBE ASSESSEDAT VALUE Carbon County Commissioners Commis-sioners Reprimanded by State Supreme Court. Ablins approximately .$000,000 to the tax income, of the state, upholding the contentions of tbe state board of equalization and the state auditor that coal lands in Carbon county should be assessed at their actual value, and not at a fiat rate of $50 an aero, and incidentally in-cidentally reprimanding- the -assessor and commissioners of Carbon county, the state supreme court yesterday handed hand-ed down a decision in the case of Joseph Jo-seph Ririe, state auditor, against Benton Ben-ton Rudolph, county assessor of Carbon Car-bon couuty, and Albert Brynor, W. T. Hamilton and .Emil Ostlund, commissioners, commis-sioners, j It is remarked by the state supreme ; court that had the action been begun ! in time the maudamus prayed for by I State Auditor Joseph Ririe would, have been granted. This would have made it apply to this year's assessment, but as it is it will control in next year's valuations. !Mr. Ririe complained that the assessor as-sessor erroneously assessed all the coal lauds in Carbon county, both those purchased from the United States and those purchased from the state, at a uuiform rate of $50 an acre, and that the county commissioners failed to equalize and correct the error. Prior to commencement of the mandamus man-damus proceedings by the state auditor, the members of the state board of equalization held a meeting with the Carbon county auditor and commissioners commis-sioners and endeavored to have them correct their assessment of coal lands in the county. These county officials were obdurate, however, and refused point-blank to make the correction. In the supreme court decision of yesterday yester-day they arc declared to have shown "flagrant disregard" of the constitution constitu-tion and the law. That a couuty has the right to collect col-lect a tax under the dependent mothers' act of the legislature of 1913 is declared in a. decision handed down by the supreme court in the case of the Denver & Rio Graude Railroad company, com-pany, respondent, agaiust Grand county, coun-ty, appellant. In the year 1014 the county collected $912.66 tax under this act from the railroad. The railroad sued for recovery and won its case. The supreme court reverses the judgment and remands the case to the district court to make conclusions of law in accordance ac-cordance with the opinion and enter .judgment dismissing the complaint. Other decisious handed down were: William H. Swanson, respondent, I against H. A. Sims, appellant; judgment reversed and case remanded to dis-'j trict court with instructions to dismiss1 the bill. Swanson sued Sims for alleged al-leged violation of contract, in that Sims took a position as manager of the Isis theater and proceeded to organize a corporation for the erection of a new building on the site of the Isis theater, contrary to an agreement entered en-tered into with Swanson and others. In the district, court Swanson won his contention aid Sims was restrained from proceeding with his new enterprise. enter-prise. This decision releases Sims from being bound by the agreement, which is held to bo unduly restraining. ; W. H. Goan, appellant, against Og-den, Og-den, Logan & Idaho railway; suit for damages on account or! personal injury. ; n the district court the judgment was ! in favor of the railroad, and this is j affirmed. |