Salisbury v. Lane

Citations

• 7 Idaho 370
• 63 P. 383
• 1900 Ida. LEXIS 70

Syllabus

<p>Assessment of Mines. — Mines and mineral lands, the title to which is in tie private owner or claimant, and not in the United States government, are, under the revenue laws -of Idaho, subject to assessment for taxation.</p> <p>Revenue Statutes are to be Libebaiay Construed. — Revenue statutes are to be liberally construed under section 4, of the Revised Statutes of Idaho, so as to effect the object of such statutes and promote justice, while exceptions contained in such statutes are to be strictly construed.</p> <p>Statutory Construction — Taxation.—A construction of a statute to raise revenue which extends the terms of a proviso therein contained making exceptions, so as to exclude from taxation a large proportion of property in the state, and which is owned and held by private persons for their individual benefit, the title thereto not being in the United States government, tends to defeat the object of such statute (raising revenue), and does not promote justice, and, therefore, violates the provisions of section 4 of the Revised Statutes, which provides that “statutes must be liberally construed, with a view to effect their objects and to promote justice.”</p> <p>Same — Judicial Construction. — It is the policy of the revenue laws of Idaho to tax all private property the title to which is not in the United States government, and this policy should not be abridged by judicial construction.</p> <p>Exemptions From Taxation. — Courts should not, by technical or strained construction, extend the exemptions of property from taxation.</p> <p>Same. — To exempt certain private property from taxation under a statute making all private property taxable, the exemption must be in terms so specific and certain as to admit of no doubt.</p> <p>(Syllabus by the court.)</p>