Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1890-09-10
CITY TAXES AND LEGAL LOGIC,
rnr Citr Council haze dectded

payers was referred, reported tia
the sum Of sS95, 500, the estimates
revenue for the year on the basis 0
the four mills tax and the valua
tions of the assessor, with sundr,
amounts from other sources, woul,
not be sufficient for the estimated ex
penses, but would leave a deficiency
ofsls,00O. The City Attorney ais,
made a report to the effect that hav
ing determined the tax rate, thu
Council have no power 10 change it
The report Of the committee wa.
adopted, and the rate will not be re-
duced. We prefer that the Council
should reach a decision on that re.
port, rather than on the legal logic
ofthe City Attorney. 1.-THE enorm-
Gus amount Of money named ID
necessary for the requirements Of
the city, there is some reason in.the
levy. But the conclusions Of the
Attorney form but n poor excuse
for denying the petition OF the great
body Of taxpayers. Let us examine
them in the light OF the authority
which is cited by the legal lumin-
ary-
The law provides that the City
Council shall determine" the rate
oftax. The Council met at an APP
pointed time and determined"
The Revised Ordinances, in using the
word determine" so the Attorney
says, must have meant that "after
the matter was once determined It
was fixed and ended" And in
support of this idea he quotes the
dictionary definitions Of the word
determine" which he say 5 are
these:
Among the definitions are ''to set
bounds 10, ''to fix discrimination OF, -
''to limit .'to bound" "to bring an
end to- 40 finish, !" ''to fix power OF
character Of" '.to prescribe impsra-
lively" ''to ascertain definitely 'sto
bring TO a conclusion" ''to settle by
authoritative or judicial sentence, - 10
come 10 decision, 80 conclude"
Now, granting all this, there is
nothing in it which precludes the
idea Of n change OF determine
tiOn," a resembling Of the resolution
which determined the matter,
and the adopting of a new ''determi-
nation" We suppose no one will dis
pate the authority Of the City Coun-
Gil to reconsider and rescind a Ieso-
luton, and to amend or repeal an
ordinance. And yet similar def
nitioHs are given in the dictionary
as to their effect, as are given for the
term ''determinatiou'' or "de.er-
mine" Webster says:
Resolution.
3. The state Of being resolved, made
clear or determined; firnnesS; s.eadi-
ness; cOnstancy.
I. That which is resolved or deter
especially the decision OF a court
or the vote Of an assembly, as iudi-
cial or Legislative resolution. the resol,I-
tons Of public meeting.
Res0lrc.
:. That which has been resolved on
or determined: decisive conclasion.
liked purpose; discrimination. also
legal or official determination: leyisls-
tive act or de claraiion.
To resolve, then, means to ode
termine." = resolution Of the CITY
Council is a determination by
the Council. All that is implied in
'determin='' is contained in ere
solve" Now as to an ordinance:
Ordnance.
;. \ rule established by authority:
2 permanent rule OF action; a statute
law. edici' decree, rescript.
Now "if a permanent rule Of &C.
ton" can be amended and even
repealed, what about a ''determina-
uon," which certainly rises no
higher in legislative body than a
resolution? There is one dictionary
definition Of the word sdeter-
mine" which the lea rned Attorney
RETAINED from quoting, namely Hto
resolve" Tito determine is TO 0re-
solve, +" and the Council can rescind
or amend a resolution, then they
can change or rescind o. annul a
discrimination" And how can a
City Council make any legal official
determination otherwise than bv
or resolution?
Since when has a formal decision
or conclusion, or dcterminatio n oil
the City Council, whether ia the
form Of an ordinance or resolution.
Or in any other shape, become. like
he laws Of the'Medes and Persiaus
rrevocable, and Interchangeable and
According to the logic Of the CITY
Attorney, when the Council have
determined anything it must stand ,
10 matter how wrong, foolish or {
mpolilic it may be. 1t is "fxei and
'nded'' and cannot be s'unfxed ,,
modified or aDuuIled. And vet he 4
iuoies from the Rerised Ordinances d
What business on mis- nlithod of :
easoning, had any City Council h
, revise anything that had been 4
7dainet, resolved or determined I
icing that each Of these terms : !,
leans to settle definitely?'' v
We hope no Legislature. or judicial Il
deliberative body in this CITY Il
'uniy or Territory will be led away q =
the faulty philology, chop logic n,
ld bottomless law Of the City Az rc
rney, in the wonderful opinion he Il
as conceived, brought forth and y
resented to this municipality.
And 20 the Taxpayers are not 10 III
e relieved Of the burden heaued al
pom them by our ssLiberal,, task. Ie
asters. They want all the money =,
c excessive assessments will net. Of
I'd more too. They expec: to spend Oh
the ordinary disbursements Of "
e city SilS,5o0, which with the =.
rec hundred thousand and more en-
at has disappeared from the Of
sasury, viii make about sTI5. 900 ~
a years expenditure. ssLiberaIs, "a
ought They commence with We
er three hundred thousand dollars Sc
hand, and after sweating the VI VI
HpAyers to the extent Of S2ls. 600 re,
TectIy' and colleciin z from other M
lrces enough to make up a total OF %
'se on to S7Oo,0oo, they expect to NJ nl
me out about $4,000 in debt. ma
'ad the estimates and ponder wa
on the figures, ne