Spalding v. Hill

• Decision Date: 11 February 1888
• Citation: 86 Ky. 656,7 S.W. 27
• Parties: SPALDING, Collector. v. HILL.
• Court: Kentucky Court of Appeals

7 S.W. 27

86 Ky. 656

SPALDING, Collector. v. HILL.

Court of Appeals of Kentucky.

February 11, 1888

Appeal from circuit court, Marion county.

Action by Cordelia Hill against Thomas B. Spalding, tax collector to enjoin him, as tax collector of the state taxes in Marion county, from collecting the state taxes on her real and personal property in said county in excess of the values fixed thereon by the county assessor. Judgment for plaintiff. Defendant appeals.

S. T Spalding, for appellant.

Rives &amp Spalding, for appellee.

BENNETT J.

The state board of equalization, at its regular session as fixed by law, increased the value of the land of Marion county, as fixed by the assessor of that county, 13 per cent. The said board also increased the value of personal property, as fixed by the assessor, 30 per cent. The appellee instituted this action in the Marion circuit court, to enjoin the appellant as collector of the state taxes in Marion county, from collecting the state tax on her real and personal property in said county, in excess of the values fixed thereon by the county assessor. The chancellor, upon the hearing perpetually enjoined the appellant from collecting this tax. He has appealed to this court.

It is conceded that the state board of equalization proceeded strictly in accordance with its powers under the act approved May 10, 1884, creating the board, and defining its powers. But the appellee contends that this act is unconstitutional and the lower court sustained that contention. Under the law for assessing real and personal property in this state for taxation, the owner is required to list it under oath with the assessor of his county. The assessor, upon his own knowledge and other evidence, usually the oath of the owner being all that is required, fixes a valuation upon it. The county board of supervisors, consisting of three citizens and tax-payers of the county, and appointed by the county court, revise the assessment roll as returned by the assessor. It is the duty of this board to correct any error of the assessor in relation to the valuation he has placed upon the property of the citizen, and, when his property has not been correctly assessed, to fix a proper value upon it. The act of the tenth of May, 1884, provides for the election of a board of equalization. This board consists of a member elected from each congressional district of the state. The members are required to meet in the city of Frankfort at stated times. At their meeting they are required to examine the assessment rolls of each county of the state, and to classify the assessed property of the state into three classes: First, personal property; second, lands; third, town and city lots. They are then to ascertain the value of each class of property in each county, and to equalize the value of the same. This is done by increasing the value of any or all of said classes in any county where such classes have been assessed too low, and by decreasing the assessed value of any or all of these classes in any county where such classes have been taxed too high; but they have not the power to increase or decrease the total valuation in the state. Their power is limited to equalizing the value of said classes of property among the several counties of the state, so as to arrive, as...