| Show SERVANT OR MASTER THE decision of judge zape zane on the city tax case seems to give general satisfaction it to Is also regarded as sound in lawan justice and in good common sense it was to be expected that the ruling would be very distasteful to the city assessor as it is well known that he is ii anxious to make as much as possible out of his official opportunities which will soon come to an end he is represented as a stating that decision will make no diffene difference nee la in collection of taxes that 96 he wilf will leot the full amount but will rea 20 per cent until a decision is re read in the supreme court to abic which means to take an appeal acif if ju J zane zanes Is decision is reversed he then pay the money into the city t 1 ury and if upheld it will be ret return U to the taxpayers by wha fright can the assessor a collector hold money that does not long to him by what right can enforce collection of that portion 0 tax which has been reduced by byu proper authority whose action has been sustained by a competent cou couri r fite can put the taxpayers or some of them to inconvenience by compelling comp ellina them to resist his bis action accio n through an A appeal to the courts but it will not result 1 in spy any benefit to him would tt not be wise on his part to keep within the bounds of the law and also WOW within the limits of prudence and propriety tue city ordinance in conformity with the charter provide that the council as a board of equalization correct any valuation made b by the assessor either by adding thereto or deducting and nd that during its session igor or as soon as possible after the adjournment of the board the recorder shall enter upon said assessment roll all tiie the changes and corrections made by the board and furnish said assessor and collector with a correct copy of said bala roll and file the original with the office records it is to be presumed that the recorder has attended to this duty and that t te assessment roll thus corrected which is to be the basis and the only le legal I 1 one on which the collector can proceed has been received by the Col collector lefAr if not that functionary has no righetto collect a dollar of the otey city taxes jow anyone the ordinance provides provid esth on receipt of the assessment roll from the recorder the collector shall pra aeed to collect th thac taxes and pay tho the amount collected into the city tre treasury monthly or oftener if required i 1 it is therefore clear that the can collect nothing until he has ta re a correct copy of the asse assessment isme roll from the recorder that the aa ment roll must be corrected as revised by the board of equalization before a copy is furnished to the collector that what he be collects must bt be the amount amodt as corrected on the assessment roll ra and no more and that what he 0 collects must bo be paid into the city treasury not held by him either in trust for the city or for the t taxpayers pending any action by a court it if the collector or any other eq transcends the bounds of his Jr ity ty a remedy can be found in tar the aggrieved parties this test has been opened by the col jl rt and he has ban met with signal ire in the first action we believe artil meet with a similar fate if he be a the struggle but however j be the city council and taxpayers a should bould be determined hio be overridden by one of the to of the people who is ia striving he their waster master f the the fight is to go on in the interest gre reedy edy official there should be no render on the part of the public jat the taxes as decided by the city bouncil lo doll uncil be paid and let the collector mceiver ve his bis more than ample reminer allton as fixed by that body but there ld be no knuckling down to his imperious rious deni demands ands and no money d to him to hold bold pending actions of courts arts or any ally other contingency if B thinks he be can enforce collection of linns e for which there is no warrant on corrected assessment roll let him it and a see if it will not cost him imrey ly the taxpayers have right d lawon y on their side and they are ind nd to win in the end |
