Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1890-03-22
THE NEW REVENUE LAW.


revenue law is amended so as :
provide for a tax OF two instead Q
three mills for Territorial purposes
and q maximum tax for county pun
poses Of three instead Of six mills
These changes are in the direction
of reduced taxation, but are part,
offset by the power given t
county courts to assess tax 70
school purposes not exceeding twI
mills. The Territorial school tax O
three mills remains unchanged
Under the old law Territorial an,
county taxes might have bern mad,
to aggregate twelve mills as follows
Territorial, three mills; Territorial
school, three mills; for county pur
poses, (maximum) six mills. Unde
the new law the maximum Of al
these, including the county schoo
tax, newly provided for, is ten mills
or one Ser cent. This is not higl
maximum for all the purpose
named, but it should be borne IL
mind that it does not include dis
trict taxes for schools, which ar,
provided for in the school law, mol
does it, of course, have anything Il
do with city taxes.
While the rate of taxation has
been reduced, the new law aims tC
secure a mere complete assessment
than the old one did. Every tax.
payer is required to swear to the
truth Of his statement Of tax
able property, and should he
fail or refuse to do so, the
ASSESSOR may set him down
for as large an amount rs he may
choose, which must not be reduced,
but may lie increased by the board
Of equalization. Thus 4 taxpayer
failing to furnish sworn statement,
and having taxable property to the
amount Of 81, 900, may be set down
as worth ten times as much, or any
other sum, and the rating given
him by the assessor must not be
reduced. He is at the mercy of
the assessor, should he fail to furnish
the sworn list Of his property.
Some of the States have similar
provisions, but the wisdom of such
legislation has been much dis
cussed, and is certainly open to
question.
AS an additional precaution look
ing to 4 full assessment assessors
are made liable on their bonds
should they wilfully assess property
at less than its cash value. In an
other place the cash value Of prop
erty is defined TO "mean the amount
at which the property would he
taken in payment of a just debt
due from a solvent debtor"
While the requirement to assess
property at its cash value is couched
in more stringent language than
was used in the old law, the real
difference is moral rather than legal.
The assessors have the same dis
erection as formerly in estimating
values, and it is impossible to take it
from them, and very difficult to
convict them of wilful under valua-
ton If they maintain approximate
The price at which n man would
receive n piece Of property in lieu of
cash in payment of n claim would
almost always be less, often consider
ably less, than that at which a man
would hold it in attempting to sell
it from motives Of profit. The |
definition Of cash value, above |
quoted, may consistently be OBJ
served by assessors in connection
with "booms." 1t was evidently |
put in the law for the purpose of
an effect in the direction
II conservative valuations by as
iessors.
The language Of section II Of the
ict which creates section 2030a of
he Compiled Laws, is well nigh
Inintelligible. 1t prescribes how
shall be sold for taxes, or
ather attempts to. The meaning Of
t Is that the delinquent's personal
shall first be levied upon
nd exhausted before the real estate
an be sold. Sections and 6 of the
ct, which create what are to be
nown as sections 2026a and 2026b
+ the Compiled Laws, aim to confer ,
powers upon assessors.
he latter are authorized to assess at ]
ouble its value, property attempted {
} be concealed OF removed for
ie purpose OF avoiding the tax. /
nj property which, through fraud 6
ent means, escaped taxation the
-evious year.
1t is hardly necessary TO observe Il
at, in this country, citizens cannot Ii
punished for fraud, or any other a
Tense, by a pecuniary penalty, I'M !:
they have been duly tried and b
nvicted. The Poland law names Il
Z courts which have power TO o.
ar, try and determine both civil !.
Il criminal cases, and assessors are m
{ therein designated as judicial b,
icers. They have no right, there al
., 10 decide whether or not fraud :.
: been committed, and rs the act 81
'vidcs no means nor procedure "a
which to test such an issue, the VI
visions last above referred to may ~ ~
regarded rs imperative and a on
I'd letter. An assessor will be safe ca
assessing, in the usual way, such ca
perty as he may find, but he a. a.
l not be safe in constituting him W,
aecuser, judge, jury, witness, wi
., for the purpose of convicting a tn
payer Of fraud and furnishing W.
! therefor. w. ~,
ECAUTI0NS IN RELATION TO hi
IMMIGRANTS. tbs
to
HE immigration season is open o,a
for the ureeant war All -.