Legal Opinion

In re State Board of Equalization

Supreme Court of Colorado

Decided September 15, 1897No. 3829PublishedCited by 6 opinions

The opinion is in response to a communication of the governor hi which is propounded this interrogatory: “ In view of the several constitutional and statutory provisions, is it lawful for the hoard of equalization to levy, and of the several county assessors to extend upon the tax rolls, and of the several county treasurers to collect, a special tax sufficient to pay the interest upon the bonded indebtedness of the state, in addition to, and in excess of, the levy of four…

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The opinion is in response to a communication of the governor hi which is propounded this interrogatory: “ In view of the several constitutional and statutory provisions, is it lawful for the hoard of equalization to levy, and of the several county assessors to extend upon the tax rolls, and of the several county treasurers to collect, a special tax sufficient to pay the interest upon the bonded indebtedness of the state, in addition to, and in excess of, the levy of four mills upon each dollar of valuation ? ” Accompanying.this communication is a statement of facts to the effect that there…

1Opinion of the CourtJustice Campbell

In People ex rel. Thomas v. Scott, 9 Colo. 422, the leading case, this court held that for all state purposes the levy could not exceed the limit fixed by section 11 of article 10, which, since the amendment adopted in 1892 (Session Laws, 1891, p. 90; 3 Mills’ Ann. Stats, p. 68, sec. 446) is four mills on each dollar of valuation. In the subsequent cases of In re *450Appropriations, 13 Colo. 316, People v. Board of Equalization, 20 Colo. 220, Goodykoontz v. The People ex rel., 20 Colo. 374, and Parks v. Soldiers’ and Sailors’ Home, 22 Colo. 86, the doctrine of the leading case has been expressly…

Also in this document: Per curiam.

2Cases cited5 opinions

  1. In re Appropriations by General AssemblySupreme Court of Colorado · 1889
  2. Parks v. Commissioners of Soldiers' & Sailors' HomeSupreme Court of Colorado · 1896
  3. People ex rel. Regents of the State University v. State Board of EqualizationSupreme Court of Colorado · 1894
  4. Goodykoontz v. People ex rel. SawyerSupreme Court of Colorado · 1894
  5. People ex rel. Thomas v. ScottSupreme Court of Colorado · 1886

3Cited by6 opinions

  1. State ex rel. Campbell v. StewartMontana Supreme Court · 1918
  2. In Re Senate Resolution No. 2Supreme Court of Colorado · 1934
  3. Gooding v. ProffittIdaho Supreme Court · 1905
  4. In Re Senate Resolution No. 2Supreme Court of Colorado · 1934
  5. State Ex Rel. Swan v. JonesWashington Supreme Court · 1955

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