Suchergebnisse

Review of administrative authority and procedure has at times some strange and unfortunate results. Such was the case when the railroads protested the payment of taxes levied by the state tax commission of Washington. When the issue was brought to the courts, a special master was designated to secure evidence and to make preliminary findings of fact and conclusions of law. The master found no actual fraud, but concluded that there was constructive fraud in fixing base values and in allocating such values to the counties. He also found gross over-valuation and a grossly excessive ratio of assessed to actual value.With the master's report before it, the federal district court made the usual deferential statement to administrative officers in this field in asserting that great care must be taken not unduly to interfere with the discretion which is confided to the assessing and taxing agencies; within their jurisdiction, except in case of fraud or a clearly shown adoption of wrong principles, they are the ultimate guardians of certain rights. Then the court proceeded to condemn the methods of procedure followed by the tax commission in assessing railway property, and also to disapprove of some of the conclusions of the master. Among these conclusions, the master believed that reproduction cost could not be used as a criterion for tax purposes; but the court held that such cost may be considered a relevant factor in such cases.