The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1882-09-21
TAxEs AND COLLECTIONS.

Examination Of the law shows
there is a mistaken impression
abroad as to the term of Office Of the
County Collector. At the session
Of 1878 The legislature passed the
revenue bill, the eleventh section Of
which provides:
Al the general election in 1873. and
biennially thereafter, there shall De-
elected, by the qualified voters Of to-
several counties OF this terr;tnrS, M as
.sessor S9d > collector for ech county
whose term Of ofiee shsll be fOs TWO years
and until the successors are July
elected or appointed and qua. fed, said
assessor and collector, etc.
At the session in 1850 the revenue
act was amended in several particu-
lars. One of the amendments was
as follows:
Section eleven OF ,Aid act is amended
by striking out all Of said section after
the word assessor" (which We have
italicized above) in the sew enth line, and
substituting the following 10 lieu thereof;
Shall, before acting upon the duties of
his office, take and subscribe An oath Of
Office and give bond, with approved
security to the territory and county, to
the acceptance Of the county c0utt, con-
ditioned for the faithful performance of
the duties Of his Office. Said collector
shall, before entering upon the duties of
his office, take and subscribe an oath Of
office, and give a bond with approved
security 10 the Territory Of Utah, con-
ditioned for the, faithful performance
Of the duties Of lis Office, and for the
payment Of territorial and school taxes,
due from him to the territory, and give
bond TO the county, conditioned for the
payment, into the county treasury, Of
eli county taxes due from him to the
county; each assessor elected under the
provisions OF this act shall enter upon
the duties Of his Office on the first day Of
January next following his election, and
shall qualify within FIVE days prior
thereto. EGcE collector elected 1lndeT
the provisions Of this act shall enter
upon the duties Of his office on the fgst
dag Of June aert fOlLoCing his election,
having frst qua lfed as above pre-
Scrbsd.
1t Will be seen by the law quoted
that the Governor has been some
what hasty in attempting to fill the
Offices Of assessor and collector. The
term Of the former, under any cir
cumstances. would not expire until
the first day Of January next, and
that of the collector not until the
first day OfJune, 1885. Should it be
held (Which nobody believes will
be tie case that the fall
ure OF the August election Gre
ated vacancies in the county and
territorial Offices, those vacancies
could not begin to run in the Offices
Of assessor and collector until the
dates indicated. No lawyer or
court can dispute a fact so plainly
stated in the statute. Therefore
there can be no question as to the
rightful collector of the present
years taxes. For this county it is
Mr.. George CrismOn, and no other
can possibly be made to supercede
him, the Governors assumption to
the contrary Notwithstanding.
Should it, in the course of improb
able everts, be decided that his ex-
cellency had authority to appoint
successor to Mr.. Crismon, that sue
cessOr could not enter upon the
duties Of his Office before the first