Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1890-07-25
COMING TO An ISSCE.

TIE taxpayers Of the Eleventh
School District have filed p petition
with the county court, setting forth
their grievances in reference TO tn,
special school taN assessed in thai
district and asking for a reduction
OF the rate from one Ter cent to foul
miIls.
The grievances set forth are
serious and call for a remedy,
Whether that remedy lies in the d.
rection sought is extremely doubt.
fuI. The levy of one per cent upon
the taxable property OF the school
district, under the extreme valua.
ton placed upon the property, will
produce three times as much rev.
enue as is necessary for the purposes
ofthe tax. The levy was made on
the valuation Of 1883. But the
valuation Of 1890 is 50 exorbItant
that instead Of about $, 500 being
raised by the one per cent. tax-the
amount required, no less than SID, =
i24 will he collected.
II must Ice evident 10 all that this
is wrong and oppressive. The taxnsy-
ers should not he compelled to furn-
ish revenue that is unnecessary.
Neither should large amounts be
forced from taxpayersin one district,
and given TO the Board OF Educa-
ton, TO be expended as much for the
benefit OF districts where littleor 40
special taxes are raised as fer the
district thus imposed upon. The
evil Is obvious; but where lies the
remedy:
The Eleventh District people.
through the former trustees. ask the
county court to supply the remedy.
We do not believe that body has the
p0wer 10 do 50. Its functions are
not judicial to the extent desired.
In our opinion the matter will have
20 he determined by the District
Court. We knew Of no authority
vested in the County Court to re-
duce the rate Of a special school tax,
a=sessed by the majority Of the tax
payers at meeting duly called and
conducted according 10 law. II is
possible that the same tax payers may
at meeting, legally called, rescind
the tax formerly levied. But that Is
very questionable, as nothing Of the
kind is provided for in terms in the
law.
We are still Of the opinion that
the District Court has authority, as
a court Of equity, to eujoiu the col
lection Of this excessive special tax.
on the grounds that a mistake was
made in it, assessment; that when
compared with other assessments.
all Of which are to go into a COM 1
mon fund, it viii I've unequal and (
therefore unjust; that under the 4
change in valuations il viii be Oh |
pressive; and that it is unnecessary I
for the purposes designed. in view
@. the large amount that viii be
raised under the general assessments (
for schooltaxes.
the easies-, bsst and most eIectu-
Al way out OF the dispute aris-
ing between the old school
trustees ami the new Board
o! Education IL regari to these
special school taxes, Is clearly 4 cast
in the District Court. Ifan injun,-
ton can be obtained against the
Collector, there will be no special
school taxes TO turn over TO the
Hoard Of Education. The difficulty
that troubles the old trustees will be
dissipated, aud the board Of Educa-
ton Will have plenty OF fumes
through the regular taxes TO carry
on their 0rk for the ensuing year.
and then if needs be they can levy |
sufficient tax TO cover all require
ments.
The Seventh Ward. taxpayers
seem to have done the right thing.
they have authorized the turning
over Of the real school property OF
the District to the Board Of Educa-
ton, but have determined to resist
the collection Of the special
school tax and have appointed a
strong committee to act in their be-
half This will no doubt bring the
matter to definite issue and deter
mine what can 5e done with the
full sanction Of the courts under the
Law. 1t Is 10 be hoped that the
movement to resist collection Of tn,
special school taxes will be general
in this city.