Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1890-08-19
NOW THEY CAN DO IT.
The County Court nay Legally
lower the Whole Assessment
ATTORNEY orrcHRIsr SAYS so.

=
~ Attorney c. X. Gilchrist yester
an day flied a document with thu
IN Salt Lake County board Of equal
!, ration, ia which he takes a PoinI
- antagcni.tIc to fhaG assumed by Mr.
= Hall, which was published in Mon,
dag evening's DEsERET NEWS, and
says that the board. in its power tc
CORRECT any yaluaiion, may reduce
the entire assessment, If il should
deem such a correction necessary.
Here is Mr.. Gilchrist's argument:
To The Chairman and Gel,tleues.
cyDlDCsi1g The County Board Of
Equalization of Sal Lake COt1i-
: u, Utah:
conference.-the opinion Of the
honorable gentleman given 10 your
honorable body which appears in
! the public prints Of this city this
morning, stating in round terms
that the county Board Of Equaliza-
uoh does not possess the power I'M
der the law 10 lower or scale down
the general assessment roll Of Sail
Lake County for the current year.
1880, seems 10 demand Of me a repIy::
at any rate, | shall make a renly,
since l introduced the argument.
aud in justice ] am entitled TO thus
close the debate.
At the outset it Is worthy Of re-
mark that this mOJted question has
thus far been debated in candor. IL
appears 20 he an appeal q reason.
not prejudice, and hence on let il
continue in like mood.
Ii may be admitted at this point
that the statement made by me that
the Territorial Board Of Equaiiza-
ton, by re3sJn Of it, nOn-aciion, i
FUNGUS, i true, a, least the point J.
not and can not be disputed. Ii alp
pe1rs also 10 be taken a grant 81 that
the previous argument mede hy me
that the County Board Of Egualiza-
ton under the laws Of 1890 possessed
atwC-told power, viz:
! First-"rO determine all com
plants made in regard 10 assc- Il
value Of property" and
Secondhand they shall have
power to change ana correct any
valuation by adding thereto or TAX |
ing therefrOm,' is also true. since
all quote from the same statute and |
practically ia the same language.
Hence it stands that the statutory |
premises are identical.
In the first place, from the letter
Of the Law, u the letter b. plain.
there i no room left for construc-
ton, IS only when ambiguity occurs
Jnat construction los courts ana
other legal hOdi-s = / srniitted:
cOnstrue a law j. - make plain that
which Is not pl1in, but the door o!
construction l. closed when the
language Of the law giver is plain.
lie has spoken and courts and LEGAL
bodies must follow, subject to one
consideration, viz: Is the st-tute
constitutional?
" here the room or necessity Of
their bringing into discu sion the
decisions Of the supreme court Of the
State OF California ami tine c0ur. OF
appeals Of New York, or even Judge
cooley on Taxation? They aud
'-ach Of them, debate the question of
Construction, not the sharp iett-r Of
the law. Let us sse.
Ine two c3ses referred 10 in the
California reports arose out OF a en-
dict between the State bard Of
equalization and similar cOunty,S
bOlri, ami in order 10 harmonize
the powers Of the boards the SUI
Preme court had = resort , CON
>trIctiOn and when examined Grill
cllly, these c"ses will be found 10 Ia.
against the principles rJntendei for
on the other side Of this argument. !
The New York clss Is still woke on /
the same line. 1t may lie remark I
generally il the logic Of this New
l ork case lie carried out literally
there cannot be one dollars, worth Z :
y tax collected in Utah this wear
..by the process Of law" The New
York case was where the tax roll
.lai not been properly certified, and
.he collector, when he undertlo 10
force the collection Of the tax !
Ound himself, in the opinion OF s
me court, "a naked trs-SpaSS,.r. -
sweet reflection this when inner 5
ct tax rblls creep into the hanrs C
II COLLECTORS Again Cooley on tax
,tion i appealed r., page IS. lie: l.
i see what he slys: The aliate. I,
nent may lie total or it my be par- !
ial-' when the tax j. Illegal one v
: MT ohiigei to apply fof an abai y
nent, but he may contest the tax :
when attempt Is made 70 collect il. a
Z fraud Is charged equity may in o
eTfere. And the action Of an AZ Z
'ellate board is held not - Ice b!u1 . q
NJ when the board itself has DIS :
beyed the law 10 the prsjudices Of y
.ar;ies.' IL also appeals that tie :.
ecOrds Of the board must show AZ. :
that the staiute has a
zen complied with. Cooley on Tax Z
tlon, page $50. c
But 1t may be c)ntended that the a
oregOing does not satisfy the law or q
he conscience Of the board. Az r
'-gally constituted boards are sup u
Used 70 be guild, ! by acOnscien- .
iOus and free Interpretation Of the Y
Iw; at least this j. 50 until the J.
ontrary aflirmatively aupears. n
special pleading or sophistry does l
lot satisfy the conscience OF the 9
aw, whether the case occurs in A
curt OF law or Iui.y. This priu- y
iple i what Lord Mansfield ami l.
'hief Justice MAJ hall both CON
ended for until they both broke the 1
ron bonds OF strict construction. a
nd breathed the spirit ofeternal JUS %
Ice and equity into al Anglo juris- I
rudcnCe. =
IL is contended that this county 4
oard has power ito increase OF !,
over the Individual ass sssments.'' il
&c. Indeed, Is this 50 where {.
luared 10y the letter OF reason q 4,
be statute Of 1850? IL will be re- :,
nembered that 1t. Paul got old =
King Agrippa on the hip because o.
Ie tried him according 20 the Law n
nj smote him contrary T. il. ani
ne only way this ras-ally oil king ! ~
0uld get out Of the dilemma was 10 1.
end Paul TO Rome. where the En- !.
.erOr made quick work Of the poor \
apostle by beheliing him, and then q,
at him in an unknown grave. II n
rave at all. IL will be remembered i
nat Agrippa told Paul that he N
Agrippa) had no Jurisdiction. q,
therwise he would let him OIL. 50 N
eculiar things happened as long
20 as the days Of Paul, Agrippa aud
ven Cesar. Not less peculiar i
lis new star in the constellation oil
ne tax statutes, called individual ..
must be 4 meteor in the heavens :,
the recent statutory cOustrure. Il
he statute says the Board Of Equsl- +
alton shall have power to change
nj correct any valuation, either by Il