Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1890-09-10

.
We return herewith the opinion {
the city attorney on the question q
the power OF The council 20 reduce ia
rate AFTER Il has once been established
Respectfully submitted.
L. c. KARRIcK,
JAMES ANDERSON.
w. 7. Lynn.
Committee on ways aad means.
The city attorneys opinion rela
tive 10 the subject was read, As fol
lows:
SAIL LAKE CITY, Aus. -, lsao.
Hoa- George II SCOT, Mayor:
Dear Sir.-In answer 10 your qaes
ton a. 70 the poxer Of the council Il
change the rate per cent Of the cit,
taxes for the curren. year. after tn,
same has heen determined by the
council, beg leave TO say that sec,
l lion Is Of chapter , OF the Revised
Ordinances OF Salt Lake City. pro.
vides that "rhe city council shall, on
the return Of the assessment roll. ap-
point time TO hear complaints ~
any and determine tho assessor and
collectors compensation; also de-
II - AAAAAAA AAE AaAaN NEA NlAAH u Alt
/ city tax for the curren. year The
recorder ~h-il. within twenty days
I after the receipt Of the assessment
roll. set the amount Of tax in the
! proper column opposite tho name or
description Of the property, and furn-
I ISL the asscS sof and collector with said
assessment roll. on receipt Of the
assessment roll from the recorder
Z Fa.-..Ean. a.
payer, by mail. postage prepaid. or
leave al his residence Or usual place
OF business III known) a notice OF the
amount .. tax assessed against him
and where and when payable, and
return said assessment roll 10 the city
council
the council compiled with the proyi-
sicns Of the ordnance above quo:cd,
by fixing the time when the rate per
cent for the current year should be
determined, and AZ that time did de-
ternine the rate per cent for the cur
rent wear.
In determining the rate per cent Il
Is 20 be supposed that ttC council, in
order 10 set inieiligenily, ascertained
approximately from the roll as re-
turned by the assessor. the value OF
the taxable property OF tho city. and
then estimated the financial needs OF
the city for The current year. and from
such estimate determined the rate per
cent OF the city tax for the current
year,and passed an ordinance levying
the same. This was all done strict
" IN accordance with the ordinance OF
the city.
After this was done. the recorder.
within twenty days. 50: me amount Of
tax IN the proper column, opposite the
nsnne or description Of the properly Of
each taxpayer, and furnished the as
SCISSOR and collector with such assss.-
nsni rate. The assessor and collector
then furnished 10 each tsIpayoi. per
sonaily or by I;,ail, postage prepaid. a
ne;ico OF the amount u the tax as
sessed against him. and when and
where payable, and returned the as
scssment roll TO the city council.
Section Il OF chapter . II the re-
vised ordinances Of ISIS, prsyides
that the city council shall constitute 4
beard Of equalization, and shall have
power 70 determine all complaints
made I'm regard 20 the assessed value
OF any property, and may change and
ccrrt-st AIRY valuation, either by adj
ding thereto or deinc ing tEarafrnini
ant II the board o. equalization should
iind 4 Necessary 70 add 10 the assessed
valuation Of any property on the as
sessment roll, they shall direct the
10 give nO;ico to the persons
by letter, postage prepaid,
in the p0s.ofhce or Osber-
wise. postage prepaid, naming the
DAY when they shall act in that case.
and allowing 4 Reasonable time fJF the
parry to appear.
Il win be seen that the council, vo:-
ing as a board OF equalization. has
oPly the power 90 determine com
plants made in regard 10 the assessed
value Of any property and may change
and correc. the valuation, either by ad-
ding 10 or dedncting therefore,. This
section now here r-ST!iss for a change
u TIE fe..5 per ceut- IL must DO as
-umed that the city council which en-
iciei the Revised Ordinances used apt |
words 70 express their meaning;
therefore the use Of the word de I
erminedf mus have besn used in the I
sense. thsi alter the matter was once |
determined. that Il was fixed and 4
snded. TIE definition OF the word 4
wOuld Imply this con ]
sruciIon. Among the definitions are 1
tn sci bounds to- TO tx termination /
~ so Emil, y ..to bound, - ''to bring /
Ia end "a. - ''to finish, =" 30 TX power |
" character OF, - TO ascertain definite |
v" 20 bring to n conclusion.'i TO |
etile By authomtive or judicial sen
snce, 10 come to a DECISION" ''to
,onciude.-
To assume that the rae per cent
,ould be changed after once being de-
erInined would imply that the rate 1
,ould either be lowered or raised. To I
aiss the rate would perhaps invalid |
10 The whole tax and By parity Of 1
'esson TO lower il might have the 4
anne effect.
Upon thc whole question I am Of
be opinion that the council, having
nee exercised their power at the APP
,oiniei time and ia the ns=nner pre-
cribed by the ordinance, having de-
ormined the rate per cent o. the city
AK for the present year that they have
10 power 10 change the same.
Respectfully, etc.
5. 4 MERRITT. City Attorney.
The committee on license re-
'oried that VIM. Henderson had
aid the city recorder Sl3.55 for n
soldiers license 10 he used in San
etc county. In attempting 70 DO
in that county Henderson
.iScoyered the license was no good.
ne committee recommended that
is money he refunded. Adoptei.
This incident led 20 a discussion
I peddlsrs' Licenses, during which
he city attorney explained that
owners on Aiain Street
'ere deriving a revenue by renting
be sidewalks TO fruit stands, etc.
Re thought such a Use OF tue sile-
raik unlawfIs, and uageI action 10
COhn moved That in future
10 peddler's license he issued ex-
ept on application 10 the Council |
irect. Adopted.
y communication from the trus-
ees Of Mount Olivet cemetery was
eai, in which a claim was made 10
portion Of the waters Of Emigra-
on creek, which the Council was
iping to the city. Referred TO COM
littee on irrigation.
- lf=NAs-A .AeAAAAAAsAaN = AZ "
ppointed 10 act n n board OF equali-
alton in regard to the assessment
II improving Commercial Street.
ported there had been no CON-
laints 10 adjust. They also re-
orted a bill for an ordinance con-
rming the assessment. Adopted.
Later the bill was taken up and
assed.
The city engineer submitted the
blowing estimate OF the cost Of
-ading, curbing, guttering and
sving First East Street, between
Outh Temple and Third south
.reets, with asphalt:
ABUTTEE's PROPORTION.
s-alh----------- ------ ----------.....S l.kio
oinS--------------- -------.------.-. SCI
1tte'Is ------ .------.-----.-------. $50
lrin- --------..----.--.-.... - so I
,ncuIts for irrigating uafers.--..... $50
Total. -..-.------...---------- ---S31. Sis
cTTT's PROPORTION.