Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1890-06-28
THE VEXATI0US TAN
QUESTION.

question. High taxes are Sc ldoI
popular. No matter how many in
provements are made or needeC
paying for them does not common
itself 10 the ordinary mind, whic
is naturally selfish. In the preser
case the irritation is aggravated b
the feeling that neither actual nc
projected public improvements seer
10 call for the excessive amour
which will he raised through tn
enormous increase in assessments.
The advance in taxes Of from
two to four times the forme
amounts is a fact. The responsi
bility for it is a debatsble question
Some people place it upon the Of
fcers, others upon the new revenu,
law. The matter should be correct
ly understood, and the public viii
do well TO examine it carefully be
fore casting reflections upon anyone
or anything.
We will begin with the law, be.
cause the action Of the officers j.
based upon the law. At the last
session Of the Legislature, several
important changes We're made in the
statute relating to revenue. Among
them were these:
The maximum amount OF taxes TO
be levied upon property was reduced
from twelve mills 70 seven mills Oh
the dollar, that Is, two mills for
territorial purposes instead Of three
mills, three mills for school purposes
as before, and not TO exceed two
mills for county purposes Instead of
six mills. In addition TO this the
county courts may assess a tax for
school purposes not to exceed two
mills on the dollar. This, however.
is for the purpose establishing
free schools and will not take effect
this year. So that the revenue law,
instead Of increasing the taxez, re-
duced the maximum rate five mills
On the dollar, or nearly one half.
The former revenue law required
property TO be assessed at "a fair
cash valuation" The new law
dropped the word .lair'' and re-
CURED property to be assessed at its
leash value" There were good
reasons for this. Assessors in some
counties had placed property far
below its actual market value. The
discretion which shey construed the
law 70 bestow upon them was taken
advantage Of, and loud complaints
were heard Of the discrepancy in
values in different counties 10 the
disadvantage OF salt Lake, Weber.
and one or two other popu!ous coun-
ties, which thus paid a great deal Of
revenue for the benefit Of those
counties where the assessments were
placed too low.
Ii was determined to require the /
assessors throughout the Territory |
10 he reasonably uniform in their
valuations. SO the provisions were
made which would compel the as
SCISSORS 10 place property at its cash |
value, that this discrimination 4
might be stopped. Here Is the Sec
ton OF the law designed for the |
purpose:
Thea assessor and his sureties shall
be liable on his official bonds for all I
taxes on property within, OF known TO |
the assessor to be asssssable within
The county which through his wilful |
failure or neglect Is unassessed, or
which has been by him wilfully as
sessed at less than the cash value
But it was not expected that
boom" values would be placed on
property. It was not intended that
the taxpayer should be oppressed.
On the contrary, the evident inten.
ton Of the Legislature was TO re-
iieve the property owner Of exces-
sive burdens in this regard. and
hence the reduction in the rate as
We have explained above. And that
here might be no improper inter
probation of the words cash
value" the following definition was
given in the law:
The terms value and fair cash
value mean the amount at which the
property would be taken in pavment
II just debt due from a solvent debt
Dr."
Thus, it is clear that the Legisla-
.ure had no intention to impose
iPon the taxpayer nor to give the
assessors the right to take fancy
igures and speculative prices as the
Eisis for their assessments.
The old law provides - and the
'rovision Is stIll in force-that.
Real estate taxable under this ac,
hall he listed and assessed as yalued ,
n the first day of January in each
ear; all other property taxable under l
his &C. shall be listed and assessed as Il
alued on the day Of assessment" e
Unfortunately on the Ist Of Japu- 7
~ 1889, there was terrible infia- I,
on OF values on real estate. Since
len there has been CONSIDERABLE, :,
Feline. 1t seems that the ass, So :,
tents in the city have been made
the market value at that date :,
o one can deny that property has y
in cash value. Whether
mas actually gone up from one p
lndred to four hundred per cent is
open question. y"
II Is not surprising that there is
Ieu complaint over the increased a,
kes, because in so many instances - =
ey are enormously in excess Of =
,mer amounts. But We desire our \,
adens to understand that circum- q,
noes rather than the law or the wi
lcers are largely responsible for If
Is increase
Booms" are not good for the no
at large. They are ex- Wa
sively injurious to the psor prop ". no
' oTner-the possessor OF a small ~
me which he does not wish to sell -
e revenue law is reasonable y,
'ugh to any reasonable mind N,
e assessment has, no doubt. been en-,
de with the intention OF conform its
to the law. The balloon figures an
lGl have baaf, mt $780,. .. rha