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…
1Opinion of the CourtChristianson, J.
This is an appeal from an order of the district court of Burleigh county commanding the appellants, Dutton, Aasness, and Hughes, to appear before the state tax commission and give testimony and produce books and records relating to the value of the property, the earnings, expenses, and general financial condition of the Hughes Electric Company.
The powers and duties of the state tax commission are defined by § 2Ó88, Comp. Laws 1913, as amended by chapter 232, Laws 1917. The statute, so far as now pertinent, is as follows:'
“It shall be the duty of the commission and it shall have the power and…
2Cases cited4 opinions
- Interstate Commerce Commission v. BrimsonSupreme Court of the United States · 1894
- Board of Railroad Commissioners v. Oregon Railway & Navigation Co.Oregon Supreme Court · 1888
- First National Bank v. LewisNorth Dakota Supreme Court · 1909
- Miller v. Township of OakwoodNorth Dakota Supreme Court · 1900
3Cited by5 opinions
- Gange Lumber Co. v. HennefordWashington Supreme Court · 1936
- STATE BY & THROUGH DORGAN v. Union State BankNorth Dakota Supreme Court · 1978
- Merchandise Warehouse Co. v. Bowers, Court of Common Pleas of Ohio, Franklin County, Civil Division1960
- Huber v. Farmers Union Service Ass'nNorth Dakota Supreme Court · 2010
- Kelly v. Harrisburg National Bank, Pennsylvania Court of Common Pleas, Dauphin County1937