Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1890-11-29

o1seRic41, wero continued until July
lsk 1850; % that the taxes voted BY
thee districss Upon themselves had
been levied under the formei
statutes prior to the time when the
old districts ceased 10 exist, and n
the proceedings DR. the collection OF
the taxes, after the return u the
assortment roll by the assessor, do
not depend upon the statute re.
pealed. these cxses come within the
rule laid down in the New Jersey
case above referred to. But the
Legislature did not leave the ques-
ton Of its intention as 70 the collec-
tim Of these taxes to construction,
bot In express terms provided that
the repeal of the old law should not
have the effect to iuvalidate taxes
levied by the old districts. Section
lS5 provides rs follows: viz "No-
thing In this Act shall be construed
n intended 10 abate, impair or in
validate any levy Of taxes or assess
ment therefore which has been or
IL now being made in any school
district or county in this territory,
and all such assessments shall be
continued and completed and the
taxes levied shall be collected in the
manner provided by law.o
II the Legislature had its power
to provide that the school houses Of
the old districts, or other property
or money on hand, should become
the property of the new district, no
good reason eau be given why it
could not provide that taxes levied
by the old district, but not yet coll
lected, should be collected AMI be-
come the property Of the new dis
trict. The authorities are all to the
effect that municipal corporations.
or quasi corporations, such as
towns, cities, counties or other pc
litical subdivisions, are tut the
Creatures Of legislative power, and
subject to its control. These corpora
tions may be enlarged, diminished,
divided, abolished, or two or
more may be consolidated as
the Legislature may deem
Corporations, Sec. 56.) Upon q di.
vision Of such corporations the
legislature may apportion the CON-
mon property and the common
burdens as to them shall seem rea-
sonable and equitable, and may
even go the extent Of providing
that a certain portion OF the property
Of the old town shall go TO the new
corporation. Laramie County va.
Albany County ct al, 80 U. S. s07.
Dillon on Municipal Corps Sec. 63.
In the case Of Laramie County Us.
Albany County above referred to,
the Supreme Court Of the United
States, while admitting that ipjus-
tice and hardship may be suffered
in some cases, says the question is a
legislative and not n judicial one.
and that the power to prescribe the
rule by which a division of the
property Of the old town shall pe
is incident to the power to
make the division. Further on in
that case 1t Is said: Regulations
upon the subject may be prescribed |
by the legislature, but il they omit |
to make any provisions in that re-
gard, the presumption must lie that |
they did not consider that any legis.
lation in the particular case was
In that case the county Of Lara
mie was largely in debt. and the
legislature created two additional
out Of n portion Of its terri
tory-Alvany and Carbon counties
away more than two-thirjs
Of its territory and taxable property
without making any provision that
the new coun les Should Jay any
portion of tsis debt. Laramie
paid the debt and brought
suit against the two new counties
10 compel them to pay their just
of such Indebtedness.
The territorial courts held that II
could not recover, and the Supreme
Court Of the United States affirmed
that decision.
In the present case the legislature
having the power to abolish the old
and create a new district
the same territory, and
10 transfer the property Of the old
districts to the new one as their sue.
cessor, l am of the opinion that 1t
could also transfer uncollected taxes
levied by the old districts TO the
new district, the money 10 be used
for the same purposes for which
hey were levied, and partly for the
benefit Of the districts that levied
hem.
But it Is contended that this hold
ng would violate the rule that taxes
10 e. "A Il
~ ali within the territory to be
.axed. 1t il undoubtedly the es-
.iblishei rule that all laws for the
collection of revenue must pro-
vide that taxes shall he
,qual and uniform, but the
,tatute under consideration is not
me primarily for the raising of rev.
.nne, and the inequality complained
IF is but an incident Of the old dis
riots and their consolidation into n
new district. The people Of the old
districts levied these taxes upon
AMI they were uniform
n the several districts when levied,
md the people will have no more TO
,ay than If their districts had not
,esn abolished. No fraud or Illegal
ty is alleged in the levy or assess-
nent. Owing to the advance i the
'alue Of real estate, the levy produc- |
Il more than was expected when
he levy was made, but rise or fall
n values is no reason for not pay
ng a valid tax.
Without dwelling further on the
ubject, 1 am of the opinion that
he taxes in question are legal and
'alid, and that these applications to
'njoin their collection should be de-
lied.