Wallace v. Hughes Electric Co.
North Dakota Supreme Court
From an order of the District Court of Burleigh County, Nuessle, J. Commissions such as the tax commission of North Dakota are mere «reatures of the statute, and possess no power except what the statute expressly confers upon them. Bailroad Comrs. v. Oregon Biver &• Nav. Co. 17 Or. 85, 2 L.B.A. 195, 19 Pac. 702; Grand Bapids, Indiana B. Co. v. Michigan B. Commission (Mich.) 150 N. W. 154; Mechem, Pub.
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From an order of the District Court of Burleigh County, Nuessle, J. Commissions such as the tax commission of North Dakota are mere «reatures of the statute, and possess no power except what the statute expressly confers upon them. Bailroad Comrs. v. Oregon Biver &• Nav. Co. 17 Or. 85, 2 L.B.A. 195, 19 Pac. 702; Grand Bapids, Indiana B. Co. v. Michigan B. Commission (Mich.) 150 N. W. 154; Mechem, Pub. Off. § 511. The tax commission has no power to assess the property of light, • heat, and power plants. State ex rel. Miller v. Leach, 33 N. D. 513, 151 N. W. 492. A legislative body cannot…
1DissentBirdzell, J.
I dissent from the conclusion reached by the majority of the court in this case, and, owing to the importance of the main question involved, I deem it a duty to set forth the reasons for my dissent.
*433As I read the majority opinion, it is founded upon a misapprehension of the poAvers and duties of the tax commission that is so gross and so far reaching as to amount to the practical nullification of the obvious purposes which the legislature had in view in providing for the creation of the commission. In order to malee clear the reasons for my dissent, it is necessary to advert to the character…
2Cases cited12 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Hale v. HenkelSupreme Court of the United States · 1906
- Counselman v. HitchcockSupreme Court of the United States · 1892
- Interstate Commerce Commission v. BrimsonSupreme Court of the United States · 1894
- Matter of DaviesNew York Court of Appeals · 1901
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