davidaulloa/AmericanStories huggingface dataset:
The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1881-05-26
TAXES.
Judge Snow Elaboratss on One of
His Pet Hobbies.
What May and What May Not be
Taxed.
A Full Discussion of the Important
Question, With Some Sugges-
lions for Coming Legis-
latureS.
SALT LAKE CITY, May 1s. 81.

SALT LAKE CITY, May 19. 81.
Editor Herald:
Sir-It Is known to the readers OF
your paper that l have been in this
territory now near thirty years; and
that during this time have been in
that class of business which tends
to knowledge of the workings
of the law. During this time
some of my views have been prin-
ted and some have been in manu-
script only.
When l first came to the territory
there were only about ii 900 inhabi-
tants and those all poor, not having
on an average much more than 500
taxable property to the person. Now
they have increased in Numbers to
little more than 100000 and in
creased in wealth a little in excess of
the increase of numbers, so that now
the annual revenue for territorial,
school and county purposes Is about
100000. This is exclusive of city
taxes. We have about thirty
seven cities To support a terrific
rial, q county and city government
requires a large revenue. This rev.
enue must be received by the gov
eminent from the people for pub
lie purposes. On the 9th of August,
A. d. 1878, Salt Lake City propoun-
ded certain questions relating
to taxation to myself and Mr.. E. d.
| HOge. we then being the ATTORNEYS
for the city. We answered these
questions in writing but did not
make the answers public. In 1874
the attention of the Legislature was
called to it, but at this session no
action was taken. At the session
of the Legislature in 1876 bill
was passed by the Council and House
of Representative which was vetoed
by the governor. In 1878 our pres
ent bill was passed. In 1876 a case
was before our supreme court, not
yet reported, in which was involved
the legality of a tax on railroad
bond under the law of Utah OF
I1S65. At the hearing in this case
[ wrote a few remarks in addition
| to the opinion of Snow 81 Hoge eX-
pressed in our letter of August
Sd, 1878. If you think these will
benefit the public you will do me q
kindness to insert them in your pa
per. l want them in print for my
preservation.
Yours truly,
u. SNOW.
The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1881-05-26

Since writing the foregoing opin-
ion, the case of the UP. r. r. rs.
Piniston, IS Wall 5, has been de-
cided by the Supreme Court of the
United States, sustaining our views
on the subject of taxing that road. .
The case of Toppan Us. Merchants
National Bank, 10 Wall 400, has
also been decided, in which l find
referred to an act of Congress which
1 had overlooked, passed February
10, 1868. 18th Statutes at Large "a,
but this act does not vary the case.
In the argument of the case the
counsel asked the question; What is
share of stock in a bank? and
then answered it in these words:
Nothing but right to a dividend of
profits as they are declared, and to a
share of the effects Of the bank if it
should be wound up. He added
such a right can have no situs. 1t
is incorporal and intangible, not
like corporal or tangible property.
The court said, when referring to
the point; Shares of stock in
national banks are personal prop
erty. They are a species Of per-
sonaI property which is in one sense
intangible and incorporal, but the
lawythat creates them may separate
them from the person of their owner
for the purpose of taxation, and give
them situs of their own; p. 400. i
The power of taxation by any
state is limited to persons property
and business within its jurisdiction.
Personal property, in the absence of
any law to the contrary, follows the
person of the owner, and has its
situs at his dOmicile. But for the
purpose of taxation it may be sepa-
rated from him, and he may be
taxed on its account at the place
where it is actually located. If the
state has actual jurisdiction of the
person of the owner. it operates di-
rectly upon him. If he is absent,
and it has jurisdiction of his prop
erty, it operates upon him through
his property, id. 400.
Our statute was passed before the
national banks in this territory had
an existence, and provides for tax
ing money loaned and on hand,
without regard to ownership. And
money of certain kinds may, by the
acts of Congress. be exempt from
taxation, yet when this money is |
loaned and obligation taken for it, |
that obligation is taxable, =
The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1881-05-26

To the Honorable Mayor and Cits
Council Of Salt Lake City:
The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1881-05-26

RheuHatism, kidney Disease, Sciaties, Lazns
Back, Nervousness, Paralysis, Dyspepsfa kc :
|SICkNESS AND DISEASE CURED WITHOUT
MEDICINES.
Our Electric Appliances ars the only In thu
world which are Constructed 50 as 20 RfYs their
ENTIRE CONCENTRATED CURRENT DIRECTLY 70 -rzr
NERVE AND MUSCULAR CEETREs, aud the Nervoua
and other diseases 20 common in this hirh aItj
tude, ne matter how chronic must succumb.
NERVOUS DEBILITY.
which no medicine IN the world can overcome
IS positively permanently, cured By ocr Cal,
vRnic Appliances Lost Manhood. tho worst
case OF Seminal Weakness, JExhaustiou. IN
Potency, and all diseases and weakness Of ne
Urino-GenitAl Organs Is speedily cured bv orr
appliances when all other remedies fail, Middle
aged non Often lackvigor, while old nan belieys
y TO Do the natural progress o. age and decav
10 one and al We can say that nature merely
wants natural aid, which our sDecial an.
pnances give without dragging the stomach
we warrant cure In every case short of
STRUCTURAL degeneration. Could We give a.
names OF those cured, We would an = yoIums
Specisl illustrated pamphlet sent IN sesIsd
enveiope on receipt Of three cepts Con-T,i
ssatlon, oy mail or at their private pariors
AMERICAN GALVANIo Ca
S0s Larmer Street Denver, Cole
The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1881-05-26

THE FOLLOWING LINE OF
i BLANKS hAs been compiled with
the greatest care and with the advice Of
the leading members of the legal frater-
atty ofSalt Lake City. They are made
to conform strictly to the law in every
particular, and parties using these
Blanks will find them to be the best ever
ased in tkis Territory:
The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1881-05-26

1 DOOll1S Dc1ZA OI1 GAA6 GSltGCS
Bank was unconstitutional. In
1919 the State of Ohio passed an act,
taxing branch of that bank doing
business in that state. This law
was under consideration in the case
of Osborn cS the q. S. Bank, 6 Curtis
PSI. The case was decided in the SUI
preme court in 1924. Here the
court held that state law imposing
a tax on one of the branches of q
United States Bank was unconsti-
tutional. The argument OF the court
in this point was lengthy, but it
cannot be made more definite by
quotations from it. -
These are enough to lead us to
your questions concerning national
banks. We have already shown
that bonds issued by the United
States for money loaned, are not
subject to taxation by state laws
that the same is true relating to
Offices of the United States, and as
the United States Bank was a means
of the government for carrying into
effect its affairs it could not be
taxed by state laws. We now add
that the courts of the United States
act on the principle of stare decisiS.
Principles so long considered estab-
hShed are not likely to be overturned.
Decisions of the Supreme Court of
the United States on questions of
this kind are conclusive. They are
binding because the court is court
of last resort.
Our national banks are established
under an act of Congress approved
June 8, 1864. See 2, Brightley's digest
51-13, statutes at large 80,
To obtain this bank among other
things those who enter into the as
sociation must by agreement de-
clare the amount of the capital
stock and the number of shares into
which it shall be divided. the names
and places of residence of the share
holders and the number of shares
held by each of them-see id, p.101.
Bonds Of the United States are to be
The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1881-05-26
SAT DUNFORD'SS
PERUVIAN
BTI''TERS
(CINCHONA RUBRA.)

The COUNT GINCHoN was the
SPANISH VICERoY in $780, The
COUNTESS, his wife, was Frustrated
by an intermittent fever. from which
che was freed by the use ofthe native
remedy, the PERUVIAN BARK, or, as
il was called in the language of the
country, ''Quinquins," Grateful for
her recovery, on her return to Europe
in 1852, she introduced the renedy
liz Spain, where it was known under
various names, until Linneus called
it CIECHOEA, in honor of the lady
who had brought them that WHICH
WAS MORE PRECIOUS THAN THE GOLD
OF THE IEcAs. 10 this day, after
a lapse of two hundred and fifty years,
science has given Us nothing TO take
its place. 1t efectuslly cures NOR
BID APPETITE FOR STIMULANTs, by
restoring the natural tone OF the
stomach. II attacks excessive love Of
liquor as il does fever, snd destroys
both alike. The powerful tonic virtua
OF the CIEcHoNA is preserved in the
The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1881-05-26
NOTICE.

THE ANNUAL MEETING OF THE
i Stockholders Of the Utah Central
Railroad Company, for the election Of
Directors for the ensuing year, will be
held at the Deseret National Bank, Salt
Lake City, U. T., June 4th, 1881, 10 am.
GEORGE SWAN, Sec,y.
The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1881-05-26
DUNFORD's

The Popular Boot. Shoe snd
Hat Houge has all OF tho Latest
Styles of Ladies'. Misses and
ohildren's Shoes and Slippers.
full line OF Gents Boots snd
Shoes; also q full line Of Hats, in
Fur and Straw Goods.
Call and examine.
The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1881-05-26
&100ORENARl

For any case of Blind, Bleeding, Itching,
liberated or Protruding PILES that
DE BinG'S Pile Remedy fails to
cure. Prepared by j. P. MILLER,
NJ. d., pills, Pa. None genuine ioitholIt
his signature Sold by Utah druggists.
Arizona weekly enterprise., 1881-10-15
Brother Gardner - Kl

"I take plessure an safsfaction " said the President. aa he held mp parcel, "in infafmin x1n a worthy citizen of Detroit, who does not car to have his name menshun'd, has presented dis revised elishun of the Bible to de Lime-kiln Club. We do not open our meetin's wid prayer, nor do we close by singln' de doxology, but neberdel ss am shuah dis gift will be aPpreshia' ed by all. Dar has been considuble talk in dis club about dis revise d edishun Some of you have got tie idcah dat pur- gatory has all been wiped out an heaben enlarged twice oter, an' have heard odders ass ert dat 1t didn't forbid lyin, stealth and passin' off bad money. My friends, you am sadly mistaken Hei Is just as hot as ebber, an' heaben hasn't got any mo room. In lookin' oher some of de changes las night I selected out few paragrap IS which hab gin eral b'arin'. Fur instance, 1t m jst as wicked to steal watermeiiyons as it was las var or de var btfor' an de skeercer do crap de bigger de wicked ness.
 "No change has bin made in regard to loain' aroun' de streets. De loater am considered jist as mean an low as eber he was, an 1 want to add my belief dat be will grow meancr in pubic estima- shuu all de time.
 "De ten commandments an all down heah widout change. St alin' an lyin' an' covetin' an runnin' out nights am considered jist as bad as eber.
 ''I can't find any para graph in which men aIa excused from payin' deir debts and supportin' deir fam lies.
 "I can't in' whsr poo man or a poo mans wife, white or black, am 'spected to sling on any particular style.
 Dog fights, chicken iftin', polytics, plsyin' keerds fur money, an langin' aroun' fur drinks, an all sich low biz. ness am considered meaner dan eber. Fact is, can't fin any C ange what eber winch lets up on man from bcin' umh up an down squal' an honest wid de world. Dey havr changed de word Hel' to Hades, but at de same time added to de strength of de brlmstun an de size of de pit, al we want too keep right on in de straight path if we would avoid it. Doan' let any white man make you believe dat we's lost any gospel by dis revision, or dat Peter or Paul or Moses hab undergone any change of sperrit regardin' de ways of lllin' re- spectably an dyin' hoAorably. ."-De- trott Free Press.
Arizona weekly enterprise., 1881-10-15

To the Foreman of tue Grand JurW
 Your committee on justices offices would report that the office of John Mil Ter, of Gila township, has been examined and the books therein were found to be lmperfectly and carelessly kept. The docket contains many interlineations and erasures, and in some instances records of cases, commenced or tried, are imper- feet and incomplete. We find that the Justice has made illegal charges in crim- inal cases determined by him; that he has charged p cents per folio for taking tes- timony, when by law he is allowed but 20 cents; that recently two persons were ar rested at the same time for an affrav without warrant; that they were found guilty and were fined respectively 50 and
 SlO; that the docket shows that Sherif's lees were S7, when as matter of fact, he was only paid $2 for each arrest and 20 cents as milage; that, after receiving said hnes, an entry was made that the costs in said case amounted to S17 and that S2 re- mained due as Justice fees. We find that warrants have been frequently paid on previous depositions, thereby entailing unnecessary expense to the county and hardships to the parties arrested; and that said Justice seems often to hold in view but one motive, to-wit: collection of costs. The committee would further make men, ticn tAst CT tho 10th inst Ju5tice Miller.
Arizona weekly enterprise., 1881-10-15

acting as coroner, held an inquest on the body of a Chinaman, and that during the inquest he was very much intoxicated and so far under the influence of liquor as to be incapable of properly discharging his duties, thereby outraging every sense of decency and propriety. In consequence of the distance of other justices from the county seat, your committee have been unable to extend the examination further, all of which is hereby submitted.
 JAS. DOUGLASS,
 L. L. RENrY,
 J. SUTER.
Arizona weekly enterprise., 1881-10-15

G. A. STONE, Foreman of the Grand Jury, October term, 1881. Sir: The committee, appointed by you to examine the records and books and general condi- tion of the County Recorders office of this county, have the honor to report that in compliance with said appointment they find upon-examination that the books of said office are very neatly kept, and to all appearances correct; and the ofics, considering the present facilities, is well and orderly arranged But we find, that in order to accommodate persons desiring to search the records and for the conven- fence of said office, more furniture adapted toltbat use should be provided. As has been done by many committees of grand jurIes of this county in the past, we again most urgently call the attention of the Board of Supervisors Of this county to the exposed condition Of the records thereof. krhich are liable to be destroyed by fire at any moment, thereby causing great and :. .irrsparable loss to the county and the pub ,lic, as the titles to many millions of dol < lars in property are recorded. In consid- etftion of these facts, we have once more the honor to earnestly suggest that the Bsard of Supervisors provide at the ear hsSt Possiofv time, -suitr'tysv--ry,v-s,- -s,-isS,s said Recorders office, together with a colnmodious fire and burglar-proof vault, thereby saving large expenditure for rent of an office (which is inadequate, un- suitable and insecure), now being made by the county. All of which is most re. sptctfully submitted.
 LEVI RucGLEs,
 JAS L. DOUGLASS,
 c. r. PALNER.
Arizona weekly enterprise., 1881-10-15
of the Groua .Jyy,,.
LEVI RUeGLEs, JAS. l.. DOUGLASS, c. r. PALMER.

fq the Foreman cf the Grand Jury:
 We, your committee on public roads and highways, after careful examina- tidn of the roads and highways of the county, beg leave to report that we found the same greatly in need of repairs. We wonld recommend that the road from Pi- nal to Mineral Creek be finished without delay. We learn that the road from Riv- erside to San Pedro is impossible for tpams and vehicles and needs thorough repairs, and that the Globe road from Riverside to Dripping Springs is com pletely washed away, and that large rocks and boulders render the same impossible. We would also recommend that the road fH:n Casa Grande to Pinal be thoroughly rcpaired. We call attention of road over setrs to the condition of the streets, walks znd ditches of Florence and Pinal and re- cosnmend that repairs be made thereon without delay. All of which is re- Bpsctiully submitted.
 ". L. BAILEY,
 JNo. PRITcHEs,
 W. H. WILEY.
Arizona weekly enterprise., 1881-10-15
To Me Eersn,an of Ae Gra,.d J,.ru::
w. A. LArTI1

To the Forenlcn of the Grand Jury:
 We, your committee to whom was re- ferred the examination of office and re- cords of the Board of Supervisors, beg leave to report that we have examined the books of the Board and the tax-list, and find that the taxes are not properly equalized, inasmuch as one person in a number of instances is assessed at, say S1 ,000, while his neighbors with equally as good Improvements are assessed only S125 to $500, this being the case through out the county, but more particularly in the San Pedro valley, which is an injus- tice to the taxpayers of the county.
 W. A. LATIN,
 ISAAC D. SMITH,
 w. L. BAILEY.
Arizona weekly enterprise., 1881-10-15
To the Foreman of a.e Graad J,.r,r

To the Foreman of tue Grand Jury: We, your committee appointed to ex- anime into the condition of the County Clerks office, beg leave to report that upon examination of the docket, we find that there have been 309 cases entered which, at S3 each, should have brought to the library fund of the county the sum of S927, to which we would respectfully call the attention of the court.
 W. A. LATIN.
 A. MCVEIGHT,
 G. w. BLAIR.
Arizona weekly enterprise., 1881-10-15
ann of the Graad ,Juru:

To the Foreman of the Gra,ld Jury:
 Yoar committee, appointed to examine public buildings of the county, respect fully report that the jail is entirely too small, unsafe and insecure, and has no conveniences or protection whatever for prisoners; that the courthouse IS still in an unfinished condition; that all that trsnspires in one room, in ordinary tone of voice, can be heard in the others; that there are no safes and vaults for the safe and proper keeping of the public treasure and the records of the county; that, in the courthouse the floor IS barren, and the going in and out of persons during court interrupts and disturbs its business; that there is no office for the Clerk of the District Court of this county. We there proper cells for the safe keeping of pris- oners charged with high crime and all others, be immediately erected; that the same be furnished with a jail yard, en- closed with a high and secure wall or fence, and all proper conveniences; that the court house be furnished with good ceilings in all the rooms and proper ventilstors throughout; that all the aisles in the court room and within the bar be covered with good carpets and mattings; good nre and burglar-proof safes or vaults be provided for the safe keeping of all court and county records and treasure; that an office be provided for the Clerk of the District Court, in or around the court house building. All of which is respect fully submitted.
 JACOB SCHNEIDER,
 J. SUFFER,
 WM H. DEMPsY.
Arizona weekly enterprise., 1881-10-15
Tho Bea', ih la.3p,.Ie and the
 f0,.,a,o

There i a f Ia. a, N ter strry of |. tame bear, ~hlch, se. diS a hlue-liotu on its slccpin lu'.iel's nose, tried to beat it off wi:h a h " of IS pav. but il the attempt lIi 2 Il 5r.e d's n:t- organ. sir i7 told iu ih Makasai nilh ,n, Boa hisat Wa, tllo te,it fro u village 10 .s S of his l, s. One day, VI e-., use of Cal penter who's. h. c.. Wils llRr q copper boring r, il m itp a'isht' q thereon, and tine carp, 'nte cli ed [" his SOD, who was near, to dry. il away. The son, taking a harp X for the purpose, q med a blow at the ins ct tut split his fath- CTS head in two, ;tnd killed i'm, On seeing what wa, done the Boahisahsaid that Q wise enemy was better than a foolish relative or friend. - Coat<n1- @.F,--Fyf-ss T-~ sf,
Arizona weekly enterprise., 1881-10-15
To the Foreman. the Gra,'d JaIry:

To the Foreman.of the Grand .JaIry:
 Your committee, appointed to examine the schools, have the honor to report that we have found the same under proper management The furniture in use is not fit for the purpose used, and we consider it a punishment for the children and teachers to be compelled to use it. The male school especially, as far as the fur niture is concerned, is disgrace to the county, with its old, wooden benches and blank, dirty walls. The female school is much better supplied with articles of ac- commodation for the children. We would likewise request that the school trustees pay more attention to their duty and see to the requirements of the schools under their supervision. We have spoken to one of the trustees of the school at Pi- nal (which was the only way to get infor- nation, on account of distance), and find that the said school-house of Pinal is al most without accommodations of any kind; the building is much too small for the purpose, and we respectfully draw the at tention of the Board of Supervisors to the same. ISAAC D. SMITH,
 Jos. CoLLINGwooD.
 D. CRocKER.
Arizona weekly enterprise., 1881-10-15
NM. H DEsrpsY, ". II. PUTNAM.

To the Fors'aaa q tile Gra,,d Jury:
 We, your committee appointed to in yestigate the office of District Attorney, lind the same in good condition. On ex- animation we find that the amount of de- inquent tax turned over to him is S39,- A6-4i Receipts show that he (the Dis If.et ttorney) has collected S3,051 30. 1't e<nount of taxes on the railroad in '''' -s aptg sI2 ,764.72; mortgage on the
 < fzo. .7Qo total on raidro&d, S33,-
 1cieh amount, he thinks. thore is
 estipF We f7d balance
Arizona weekly enterprise., 1881-10-15
sex to Taxpayers.

The Territorial and County taxes for the year 1881 are now due and payable at the Sheriff's office, at the court house, in this city, from 9 a. m to 12 m, and 1 to 5 p. m. Taxes will be delinquent on and after Monday, December 18th, at o'clock, p. m., and unless paid before that time the usual per cent and costs will be added. J. P. GABRIEL, ;
 Tax Collector
Arizona weekly enterprise., 1881-10-15

To t,e Foremon of tue Grand Jury: We, the committee appointed to ex- anime the Treasurer's office, do hereby -asstiey -tha-t-spe- harA saAd0-a-EtEiat- ination of said office and find the accounts correct and the necessary amount of cash on hand. We would recommend that the office be furnished with new books.
 J. D. RITTENHoUsE
 MARIAN VENoRoY,
 W. A. LATTSH