State v. Ada County
Idaho Supreme Court
APPEAL from District Court, Ada County. The legislature cannot commit to the board this power to increase (by way of allowance for delinquency or otherwise) the amount of the tax to be paid by the people. And under the California statute this power was delegated to a state board, and not to a board in each county. (San Francisco etc.
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APPEAL from District Court, Ada County. The legislature cannot commit to the board this power to increase (by way of allowance for delinquency or otherwise) the amount of the tax to be paid by the people. And under the California statute this power was delegated to a state board, and not to a board in each county. (San Francisco etc. B. B. Go. v. State Board, 60 Cal. 34; New York v. Davenport, 92 N. Y. 604.) Every political subdivision of a state when it demands taxes from the people must show due authority from the state to make the demand. (Cooley on Taxation, 678.) The statutes provide for…
1Opinion of the CourtSullivan, J.
This action was brought by the state against Ada county and John W. Eagleson, treasurer of said county, to recover judgment for the sum of $796.47, and interest thereon; that being the balance of state tax due from said county for the year 1897. The complaint alleges, among other things, that the state board of equalization met pursuant to law on-the fourth day of August, 1897, to determine the amount of state tax that each county must pay to the state for the year 1897; that such amounts were determined; and that the amount apportioned to Ada county had all been paid, save -and except the…
2Cases cited4 opinions
- Houghton v. AustinCalifornia Supreme Court · 1874
- Mayor, Etc., of City of N.Y. v. . DavenportNew York Court of Appeals · 1883
- San Francisco & North Pacific Railroad v. State Board of EqualizationCalifornia Supreme Court · 1882
- Edwards v. PeopleIllinois Supreme Court · 1878
3Cited by3 opinions
- Gooding v. ProffittIdaho Supreme Court · 1905
- Town of Amherst v. County of ErieNew York Supreme Court · 1932
- Town of Amherst v. County of ErieNew York Court of Appeals · 1933