The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1891-09-27
'sThat the equalization board cannot

THAT the equalization board cannot
make blanket reduction
AZ do not believe" he added, "that the
board of equalization has any authority to
make blanket reduction, as It's duties are
governed by section IA of the revised cltyf
ordinances, which says II shall sit as
board of equalization, its power only ex-
tending so far that where one person IS
taxed higher than his neighbor it can re-
duce or raise the valuation, making 1t equal.
Where some popularity OF the ground war
rants a reduction the board can make it.
While l am IN favor of reducing the taxes,
if it be possible to do so, my idea is that the
members should reduce the rate If they
want to be fair and make an equal reduc-
ton. In other words, if they wish to make
a reduction Of 20 per cent. they should
make the rate mills, which is the same
thing, and il reduction of only 10 per cent.
is wanted they should make it AZ mills.
That would make the entire reduction equal
on all property alike, while the
manner in which they have gone
at it to reduce the valuation
on real estate and improvements is unfair
and unequal because it makes the personal
! property owners pay more than their pro-
portion of the taxes.
"This is matter that should have had
the attention of the council at the time the
assessment roll was returned to it and
III
how much money was required for the en-
suing year, it should have fixed the rate
accordingly so as to raise the necessary
amount. l returned the total valuation Of
the city, on which it fixed rate Of mills,
| that being the rate in mills required to raise
i, the amount of money necessary to carry on
| the city government as estimated by the
mayor, finance committee and auditor.
GAS regards the salary OF the assessor
/
whatever to do with 1t, as his compensation
is fixed by the council after he has returned
the valuation and the rate of mills has
been determined. The compensation is
based upon percentage of the
amount of tax collected and not upon the
valuation. For instance, if the amount Of
tax collected was S27S, 900, the compensa-
ton on that would be $500 at per cent,
which is the per centage fixed by the city
council
"Do you think the scheme of consolidat
ing the two Offices of city and county as
SCISSOR practicablen'
81 do not think they can consolidate the
city and county collector offices until the
city is made county by itself. They may
be able to make the county collector collect
the city taxes but do not see how 1t car
be done The cost of assessing and collect
ing the taxes of Salt Lake city as com
pared with the cost Of assessing and col
lecting the taxes Of the county, is this
The city assessor and collector receives
IS, $50, approximately. while the county
collector gets IS. 400, approximately"
And then the Car went on to explain
the vast amount of work he is called upor
to perform.
THE CITY ATTORNEYS VIEWS.
City Attorney Hall was seen and asked
for his opinion as to the legality of the 2,
per cent. reduction. He did not hesitate Il
say that he did not think it would stan(
fire in the courts for the reason that i
made blanket reduction of 20 per cent or
real estate and left personal property stant
at its full valuation. The reduction, h,
maintained, must be made in the rate
Take man who has So, 900 in money ant
another man who has property whose fail
cash value is S25, 900. The one is exchange
able into the other. The man with the rea
estate gets 20 per cent reduction, while tn,
imam with the money pays tax on the full