State Ex Rel. Showalter v. Cook

(dissenting)—Being unable to concur in the interpretations of the statutes contained in the prevailing opinion, nor the reasons for the result reached, it seems incumbent upon me to briefly set forth my views.

I assent to the statement:

“The passage of that measure [40-Mill Limit Tax, Rem. 1933 Sup., § 11238-1]' immediately presented an acute situation so far as the state’s needs and its portion of the tax were concerned. ’ ’

It does not seem, however, that the situation above mentioned warrants the straining of the powers of the state board of equalization under our taxation acts.

It is…