The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1880-07-09
SALT LAKE CRY. July g. 80.

Taxes differ from subsidies in being
regular and orderly, and differ from
forced contributions, loans and be
nevolencies of arbitrary and tyranni-
cal periods in that they are levied by
authority OF law and by some rule OF
proportion which is intended to insure
uniformity of contributions and a
Just apportionment OF the burdens OIL
government. In an exercise of the
power to tax the purpose always is
that common burden shall be sus-
tanned by common contributions, reg
ulated by some fixed rule and sppor-
toned by the law according to some
uniform ratio of equality.
There are a few msxims of policy
Gu this subject which the most able
iurists have adopted; few of which l
will here state. See Cooley on taxa
ton, 6:
THAT the subjects OF every state
ought to contribute to the support of
the government as nearly as possible
In proportion 10 the revenue which
they respectively enjoy under its pro-
lection.
2-Tbat the tax which each is to
pay ought, as respects the time and
manner OF payment and the sums to
be paid, to be certain aud not arbi
trary.
3-Thst it ought to be levied at the
time and in the manner which is
most likely to be convenient to the
contributors to pay it; and
4.-Thst it ought to be go con-
triped as both to take out and keep
out of the pockets OF the people as
little IS possible over and above
what it brings into the public treas
uTy.
These maxims appear to me to be
in harmony with q good, sound judg
ment, and coDsonent with elementary
usages and adjudged adses, as well
as IN harmony with our revenue law,
so far as it relates to a property tax
IN contra distinction from an in
come tax. Our revenue act is based
in the value of property, not on the
income derived from the property
nor an income derived from earn
ings or wages. As our Law now ex-
lets two persons having each an in
come OF $1,000 are unequal in
burdens.
To explain this let Us suppose one
Of these persons owns taxable property
in Salt Lake City assessed at $50, 900,
on which he realizes an income equal
to 10 per cent. interest per annum,
making the income 81. 600 each year.
Such person pays on each 81 900
valuation, territorial taxes, So; county
taxes, Sc; school taxes, IS; city taxes,
IS; equal to $17 on the income of
each $lO0; or on each 81, 900 of the
income $40, or on the $1,000 in
come $40.
Then let US suppose the other has
an income Of $1,000 per snnum der
iVed from earnings or wages. This
last not having any taxable property
pays nothing. Both are protected in
their lives, liberty, and the pur-
suit OF happiness. The property
owner isprotected in his property also,
but his property pays all the taxes.
We have the terms equal rights,
equal processes and equal burdens.
which sound well on paper, and
really are OF some use, but they are
exceedingly difficult in practice.
There are persons, and those not
few, who think them chimerical
| only.
But to our statutes: Our statutes
require the assessor to, between the
LIST day of January and the 31st day
of May in each year, assess to the
owners the taxable property at its
fair cash value. To return this as
sessment to the County Court. This
court sits as board of equalization.
Up to this period the officers of the
law act in s species OF judicial cspa-
city. They may exercise q reason
able discretion. The County Court,
on completing the examination of the
assessment roll and equslizing it,
turns it over to the clerk to make an
entry of its corrections. From this
point the acts OF all the offices are
ministerial. The clerk, the collec-
tor, and the attorney of the people,
must do IS the law commands. AS
to them, it may appropriately
be said, do as you are
bid. In my opinion, this il
right; it is as it should be,
The clerk returns this corrected rol
to the collector, who, between Sep
TENDER LIST and October S1st, collectI
the taxes OF al who pay within those
months. Those who pay within
these periods have no additions
amount to pay in the shape Of costs.
Between October 31st. in the year the
taxes are levied, and the 31st Of MAJ
following, the collector may levy OF
and cell the taxable property OF the
delinquent. This makes costs, but
does not increase the revenue, 1t ONLY
pays the collector for his increas ed
trouble. Yet he must be paid Ii
my opinion this is the only justice Il
the collector.
1t is further provided By the act o
the Governor and Legislative Assem-
bly,of this Territory, approved Febru
. airy 22d, 1873. on the subject o
revenue (see p. 20. sec. 2Sl that th'
collector shall settle on, or before to
; S1.t day of December in each year
and that if any tax shall remain IN
! paid to the collector on the 31st ds
I of December, the collector shall have
= in his own individual right, q right
action the same as in an express cor
! tract for the direct payment of none
! against each delinquent, and no prop
erty Of such delinquent shall be e1
empt from execution on judgmeu
s in such cases. Under this law MI
Il Justice Scbsefer, in the cases OF To
9 Bingham C4fion and Camp Floy
4 Railroad Company Us. OrismoD, an
the Wasatch and Jordan Valley Raj
road Company rs. the same, bel
that after that date sill deliquent tax
1 L and MI