The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1889-01-16
PETITIONS, ETC.

A communication was received from
81. J. Grant. stating that as he was alb
sent from the city when the question
of the location of the ssnitarium on
West Temple Street. was being dis
cussed, he had no opportunity of
expressing his preferences in the
premises; but he took the present OPP
portunity to express his hearty ap-S
prevail both of the enterprise and of it
ocation on West Temple Street.
A petition was received from Joseph
r. Walker and Boyd Park, administra-
tors of the estate of DR.. Williamson,
asking to be allowed to withdraw their
protest against the extension of water
mains on Fifth South Street. Laid on
the table to come up in its proper
order.
G. F. Culmer & Bros. asked to be al
lowed to place building material in
front of their store on First South Street
for period of sixty days. Granted I'M
der the usual restrictions.
Mrs. E. White, widow, asked that
the tax levied against her for the ex-
tension Of water mains on L Street be
RENTED. Committee on WaterWorks.
FROM TIE REAL ESTATE MEN.
The following communication was
read and on motion of Mr.. Mccormick
referred to the city attorney:
SALT LAKE CITY, January 10, 1889.
To the Honorable Mayor ana Members of the
City Council, Salt Lake City:
Conference.-The question of taxation on
property in this city and county, and when
the same becomes lien on real estate, came
up for discussion before the Real Estate
Board of this city, and was by it referred to
a committee, with authority to obtain legal
counsel in the matter. This committee re-
ported that some OF the lawyers of the city
were of the opinion that the assessment OF
the tax became a lien on real estate on the
LIST day of January of the year in which the
tax is payable, while other attorneys held
that the tax does not become lien on real
property until levied by the assessor, the
assessment roll delivered to the City CeuC-
Gill; and the same approved aHd the rate of
tax fixed by said Council. The assessment
roll must be delivered TO the City Council
on or before the first Monday in June in
each year. It was then resolved that the
Board address the Honorable City Council,
and ascertain the precise date when the
yearly tax becomes lien on the property
assessed.
Please also answer the following: Sup
pose A sells real property to at any time
before assessment roll is completed, say in
the months of April or May, and desires to
pay the taxes on the property sold for the
current year, because he is about to leave
the Territory, how can he do so until the
assessment is completed and the rate of
taxation fixed by the Council? II would not
be safe to settle with B on the basis of last
year, as the assessment might be increased
or decreased.
Again suppose A is assessed on real and
personal property, the assessment roll COM
pleted and filed with the City Council, and
the rate of taxation fixed. Afterwards, say
in July or August, A sells his realty to B, A
leaves the Territory and fails to pay his
taxes on personal properly.
Question-Can B be held tor the tax on
AS personal property?
Again, as to the taxation of mortgages
A owns a lot and house thereon assessed at
$1,000. but is compelled to borrow from B
$1,500 on mortgage to enable him to
finish his house, and which is finished at
the time the assessment roll is returned B
siipulates in said document that shall
pay any tax which may be levied on said
mortgage. The mortgage is taxed, and as a
result A pays tax on 81 500, or so per cent
more than he ought to pay and 80 per cent.
more than his neighbor pays on like prop:
erty. Is not this, then, double taxation, and
therefore illegal?
But assuming that B pays the mortgage
tax, is it not still double taxation?
Real property assessed in other cities on
which the owners borrow money and mort
cages it to secure the loan, the amount of
the mortgage is usually deducted from the
assessed value of the property and the tax
paid by the mortgage.
Your early reyly will greatly oblige yours
respectfully.
SALT LAKE REAL ESTATE BOARD.
By B H RAYBOULD,
President.