State ex rel. Johnson v. Annual State Board of Equalization of Railroads

Ohio Supreme Court

State ex rel. Johnson v. Annual State Board of Equalization of Railroads

65 Ohio St. (N.S.) 544

DecidedFebruary 4, 1902

StatusPublished

This text of 65 Ohio St. (N.S.) 544 (State ex rel. Johnson v. Annual State Board of Equalization of Railroads) is published on Counsel Stack Legal Research, covering Ohio Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

State ex rel. Johnson v. Annual State Board of Equalization of Railroads, 65 Ohio St. (N.S.) 544 (Ohio 1902).

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Opinion

.By the Court:

The issue of law raised is whether or not the annual board of equalization of railroads has power to act as a board of appraisers, and, if satisfied that it ought to be done, proceed to increase the aggregate value of the railroads of the state for the purposes of taxation in excess of that fixed and returned by the boards of county auditors.

We answer the question in the negative. The power delegated to this board is given by sections 2811 and 2812 of the Revised Statutes, by the provisions of which it is made the duty of the board to equalize the values of the property of railroad companies as the same are fixed by the county auditors by adding to the valuation of the property of such companies as have been undervalued, and deducting from the valuation of the property of such as have been overvalued, not, however, reducing the aggregate; and when the board has complied with these requirements, its duties are fully performed.

Demurrer sustained and petition dismissed.

Min shall, C. J., Williams, Burket, Spear, Davis and Shauck, JJ., concur.

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.By the Court:

The issue of law raised is whether or not the annual board of equalization of railroads has power to act as a board of appraisers, and, if satisfied that it ought to be done, proceed to increase the aggregate value of the railroads of the state for the purposes of taxation in excess of that fixed and returned by the boards of county auditors.

We answer the question in the negative. The power delegated to this board is given by sections 2811 and 2812 of the Revised Statutes, by the provisions of which it is made the duty of the board to equalize the values of the property of railroad companies as the same are fixed by the county auditors by adding to the valuation of the property of such companies as have been undervalued, and deducting from the valuation of the property of such as have been overvalued, not, however, reducing the aggregate; and when the board has complied with these requirements, its duties are fully performed.

Demurrer sustained and petition dismissed.

Min shall, C. J., Williams, Burket, Spear, Davis and Shauck, JJ., concur.

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Bluebook (online)

65 Ohio St. (N.S.) 544, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-ex-rel-johnson-v-annual-state-board-of-equalization-of-railroads-ohio-1902.