Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1891-10-16
SERVANT on MASTER,

TnE decision Of Judge Zane on the
city tax case seems to give general
satisfaction, II IL also regarded as
sound In law, IN justice and In good com.
mon sense. Itwas to be- expected that
the ruling would be very distas,eful to
the City Assessor, as II IA well known
that he Ia anxious 10 make A. much as
possible out Of his official opporiuni.
ties which will soon come to an end.
lie IA represented as stating that the
decision will make no difference In the
collection OF taxes; that che will col.
lect the full amount but will retain
90 per cent until decision IL reached
In the Supreme Court" 10 which he
means TO take an appeal. "if Judge
zsnc's decision is reversed, he Will
Then pay the money into the city treas
ury. and n upheld II will be returned
to the Taxpayers"
BY what right can the Assessor and
Collector hold money that does not be-
long to him2 By what right can he
enforce collection Of that portion OF
tax which has been reduced by the
proper authority whose action has been
sustained by a competent courtG He
eau put the taxpayers, or some OF
them, 10 Inconvenience by compelling
them 10 resist his action through an
appeal 10 the courts, but II will no, re-
sult In any bcnedt 10 him. Would II
not be wise on his part to keep within
the bounds Of tho law and also within
the limits Of prudence aud proprieiy2
The city ordinance, In conformity
with the charter, provide that the
Council, n Board Of Equalization,
rhall correct any valuation" made by
the Assessor. "elther by adding there
10 or deductlng thefefrom." and that
during IT, session "or a. soon NJ POSI-.
bic after the adjournment Of tho
Board" the Recorder shall "cnter
upon said assessment roll all the
changes and corrections made by the
Board, and furnish said Assessor and
Collector with correct copy Of said
roll and tile the original with the Office
records"
II IL TO DO presumed that tho Recorder
has attended 10 this duty, ana that the
assessment roll, thus corrected, which
IL to he tho basis, and the only legal
ont, ON which the Collector can pro.
coed, has been received by the Collector.
II not, that functionary has no right 20
collect a do,,dr NJ nc city tdres from
any ono. The ordinance provides that:
"On receipt Of the assessment roll from
the Recorder, the Collector shall pro.
coed 10 collect the taxes and pay the
amount collected Into the city trca.
sury, monthly, or oft.ner II required"
Its therefore clear that the Assessor
eau collect nothing until he has re-
ceivcd correct cUpy Of the assessment
roll from the Recorder; that the ass.-s.
ment roll must be corrected as revised
by tho Board Of Equalization before a
copy l. furnished 10 the Collector; that
what he collects must bc the amount
~ corrected on tho assessment roll
and no more; aud that what he
collects must bc paid into the
city treasury, not held by him either
In trust for the city or for tho tax.
payers pending any action by a court.
II the Collector or any other city
officer transcends the bounds Of his
authority, remedy eau be- found In
law for the aggrievcd parties. This
contest has been opened by the Col
lector, and he has met with signal
failure In tho first action. We believe
he will meet with a similar fate II he
continues the struggle. but, however
that may be, tho city Council and
tho Taxpayers should be determined
not to be ovcrriddcn by one Of "the
servants ofthe people" who Ia striving
10 be- their master.
1.-THE fight Ia TO 40 on In the interest
ola greedy official, there should be no
surrender on the part Of the public.
Let the taxes, NJ decided by the City
Cou neil, 10 paid aud let the Collector
receive his more than ample remuner.
alton ns fixed by that body. Hut there
should be no knuckling down To his
imperious demands, and no money
paid to him to hold pending actions Of
courts or any other contingency. II
he thinks he eau enforce collection OF
sums for which there Is no warrant on
the corrected assessment roll, let him
try II and sec II II win not cost him
dearly. The taxpayers have right
and law on their side and they are
bound to win In the end.