Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1890-10-21
SCHOOL TAX DECISION.
Collector Eardy Must Turn OTer The
Funds 10 Treasurer Walden,

80 <@SAS eNShS without notes
yesterday IN delivering his opinion
in the school tax case, and conse.
faently verbatim report Of what
he said would be somewhat lacking
in the formal precision CT written
decision. Rat he made quite clear
the reasons for the result arrived at
aGd as there Is much interest in the
subject among the Taxpayers Of the
city, substantially verbatim report
OF the opinion is here appended:
IN the matter of the application
ia the case Of the Board OF Educa-
ton Of Salt Lake City and joseph
3. Walden. Treasurer, against l.. q.
Hardy, Collector
This is AN application for a writ
OF maudEmus requiring T.. G..
Hardy, the collector Of san Lake
County, to tsrn over certain revenue
arising from schoOl taxes collected
in one or the school districts Of Salt
Lake City, to the city treasurer.
Prior to the LIST day Of July Of the
present year there wer- IN the city
Of Salt Lake twenty-five school dis
tricts, and Il each district there
were three trustees, whose duty it
was TO provide schools for their re-
spectiye districts. In pursuance Of
their authority, these trustees, with
the exception OF those two districts,
certified the rate per cent necessary
TO be ss=cssed and collected in their
districts for school purposes. This
estimate was made, where the rate
did not exceed Une-quarter Of one
per cent, by the trustees, aud where
it was assessed at more than that,
and not exceeding two per cent, it
was made upon 4 vote Of the people
Of the respective districts. These
have been levied and the taxes GER
tificates have been filed with the
county clerk after the assessment
was made, and on the lst day Of
July or about that time n new
school board was organized. The
law authorizing that board was sp-
proved in March last, but the school
districts continued, and the trustees
in the then districts continued, IN
til the first day Of July. The new
law provided that the collection Of
these taxes should be az provided by
law. as il had been before the adopt
ing of the new law
In pursuance Of that law the
collector has made these collections
and now lie asked TO pay over to the
city treasurer, who ismade treasurer
Of the city school board, the funds
resulting. The objections TO this are:
There is no law since the law Of last
March came into effect. and which
created the city school board, that
authorizes the payment OF the taxes
collected to the city treasurer; the
city school board is not entitled 10
the custody Of these funds, and has
no authority TO appropriate these
funds to the various schools in the
city.
There seems TO be no difficulty
upon that point; the law is quite
clear that the taKes were to be col
Iected as the old law provided, and
If the new law is n valid one then
the right Of the new school board 10
the control Of these funds is clear.
II is true there seems to be some
Injustice ia this; two of the school
districts levied no tax at all; others
levied a tax not exceeding one
quarter of one per cent, and some
still higher one: the assessment was
made under a law according 10
which the assessment was uniform
and equal in the districts in which
the assessment was made, and II the
funds under the new law are ap-
propriated for school purposes, there
is no doubt in my mind but what
the proper custodian Of these funds
now is the city treasurer.
The injustice will result probably
in the appropriation Of the funds; oil
course. II the funds collected Tor
each district were appropriated Tor
the benefit q the school In that dis
trict as it existed, appropriated for
the benefit Of the schools inside ana
within the limits of the old district,
and for the benefit Of the school dis
trict in which the taxpayers resided,
there would be no injustice, but the
Injustice may result from the fact
that they may not get the benefit oil
all Of the taxes asssssedand collected
from them. -.
lam of the opinion that this
question can not be reached here.
The question is whether it should be
paid 10 the city treasurer, and he Is
now the only lawful custodian OF
these funds. Ifthey are wrongfully
appropriated by him then the sues
tit,n will come up. But the school
board is a puddle corporation; the
whole of the trustees constitute an
agency made use of by the public
for the pablo good, to look after one
class of the interests of the public, TO
furnish the people with schools; and
it is an agency consisting OF school
trustees elected from the entire city;
thev are elected from the different
districts. but when organized as n
board they represent the entire
city. a.,
It seems to be necessary that the
legislative power Of the Territory
shall extend to such subjects as this,
that il, the subject of establishing
and changing these municipal
and school districts; and they should
make such changes as the good oil
the people demands, as the poruia-
zion increases. But while this viii
trork an Injustice In some Instances,
Sill the power exists in the legisia-
tive department to make the cnan D
ges. and. without considering TINS
matter further, L am of the opinion
that the writ should issue.
n..o,-anarian PiOueer.