The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1891-09-29
CLUTE'S COMPLAINT
He Objects to a Reduction of
Real Estate Values.
HURTS HIS FEELING AND SALARY
The Action E0reshadowed In The Herald Is
Taken by Suing Out Certoirari
Before Judge Anderson.

|
Judge Anderson and filed the following Pc
tltion Tor writ of certoirari to review the
action of the city council in adopting the
resolution reducing the valuation of real
property 20 per cent;
Hiram Johnson VS.. The Mayor and City Coun-
Gil OF Salt Lake city and J. F. Jack, recorder OF
said CITY,
The petition of Hyrum Johnson above-named
respectfully shows:
That he is citizen of the United States, res
ldent and taxpayer within the city of Salt Lake,
territory of Utah.
That the city of Salt Lake is a city of the first
class, Incorporated under the laws of the terri
tory OF Utah. and defendant, Jack, is the re-
! corder OF said city and the custodian of its
| records
That heretofore and prior to the proceedings
hereinafter stated, the assessor and collector
FOR said city. in such behalf duly commissioned
and authorized during and for the year 1891, as
by law and ordinance of said city required. regu-
larry and lawfully assessed all the property,
| real and personal. subject to taxation, situate
within the corporate limits of said city as
| near as may be in accordance with the actual
cash valuation thereof, and the city council OF
said city, in accordance with law and the ordi-
nances thereof, duly levied the necessary NUM-
cipal tax on the assessed value of all taxable
real and personal property within
said city authorized by law and re-
CURED for municipal purposes. That
| thereafter the annual assessment roll was
| AObuluSu ny Tue Sdlu assessor ana COLLECTOR 10
the said city council, as provided by law, and
| thereupon the city council aforesaid did fix a
DAY for hearing objections thereto and gave
proper notice thereof.
That afterwards upon the day so fixed to wit:
the Il st day of August A. d. 1891, the said CITY
council, with the mayor OF said city presiding,
met and organized as board Of equalization,
and thereafter from time to time met and I'D
lourned and met again as such board of equal
Zation for the purpose of eQualizing and cor
| recting such assessment roll.
! That during the sessions of said city council
sitting as board of equalization aforesaid,
| divers and numbers of taxpayers in. said city
| appeared before such board and were heard In
| their individual behalf upon complaints made,
CONCERNING THE ASSESSED VALUATIONS
by the said assessor and collector, Of real and
personal property, and in such connection th q
| said board received and heard evidence and
| thereupon determined all the cases in which
| complaints were made, and changed and cor
rected each and every valuation SO complained
OF as aforesaid in accordance with the facts and
| as justice required.
! That it added to such assessed valuation in
some cases and reduced the same in others,
| both as to real and personal property and di-
rected the recorder OF the city TO note SUCH cor
rectionS and changes upon the said assessor ent
roll, which was done, and thereupon the entire
assessment roll OF all the taxable property, real
| and personal within the corporate limits of
said city, was fully, fairly and uniformly equal
il ed and made to represent the fair cash valu-
atlon of all said property so returned upon said
| assessment roll.
| And your petitioner shows to the court:
That thereupon the power of said mayor and
city council, sitting board of equalization,
| otherwise, was exhausted and nothing further
was authorized in the premises, save the certi-
| tication of the said assessment roll so equalized
| as Aforesaid TO the assessor and collector OF
! said city.
That. Notwithstanding on the 10Th day of
September, A. D. 1891. the said city council,
with the mayor presiding, without complaint
! being made and without evidence. passed and
adopted, and caused to be spread upon its rec
| ores the following resolution:
| Resolved, That the assessment roll be cor
rected and revised by reducing the valuation of
all real property and improvements to 50 per
| centum of the valuation as assessed, EXCEPT
on such real estate and improvements as have
| before been, or may hereafter be, reduced in
value by this board for special reasons, the val
ia ion of which to be reduced to 80 per centum
of the corrected valuation thereof; and that it be
| the sense of this board and the city council to
instruct the proper Official to refund to all tax
payers who have heretofore paid their taxes 20
per centum of the taxes paid by them on real
] property and improvements.
That the said city council with the mayor
aforesaid, has adjourned it's Sittings as a board
of equalization aforesaid, and has refused, and
does now refuse, to reconsider or rescind the
resolution aforesaid.
That in the premises it acted entirely without
jurisdiction and that the SAID resolution and
order was and is void, and your petitioner
shows that Notwithstanding the said J. F.
Jack, city recorder as aforesaid, has noted upon
the said assessment roll and reduction upon all
the real property within the corporate limits of
said city, returned upon said roll as required by
said order, and is about to certify the same,
and
UNLESS STAYED
by an order of the court, will certify the same
to the assessor and collector aforesaid as the
full, complete and equaliZed asses sment roll of
said city.
And your petitioner shows to the court that
nTr-rNG mi r1,s
limits of said city, and was assessed only upon
personal property; that his personal property
was assessed at its full, fair cash valuation:
that all of the property, real and personal
within tie corporate limits of said city, re-
turned in said assessment roll as the same was
revised, corrected and equalized by the CITY
council and mayor as aforesaid was and is as
seSSed at the fair cash valuation thereof; that
the change or reduction IN the assessed yalua-
ton of all the real property in said CITY, as con-
templated by the resolution aforesaid, is dis
eliminating unfair and equitable, and if car
RED INTO erect, would make the taxation of
property within said city for the current wear
not uniform; that there are a number
OF other persons, taxpayers of said municipality
who are the owners only of personal prupertv
which has been assessed, as eQualized by me
said mayor and council sitting as a board of
equalization at the full cash valuation there.f.
that the order of the said CITY council if en-
forcSd by the assessor and collector and
acquiesced in by the taxpayers benefited
thereby, viii result in reducing the valuation of
all the cal property within the corporate linn
It's OF said city to 80 per cent of the true ca sh
value. and in all about $500 coo, thereby dis
terminating against those taxpayers who are
assessed solely upon personally and adding to
their burdens; that petitioner has a right IN
common with all the others aforesaid similarly
situated, to have fair Just and uniform as
SeSSment and equalization of valuations for
taxable purposes, and personally has bene-
hcial interest in preventing a Discrimination
in the values OF real and personal rropertv
and in the equalizing of the burdens of taxa,
ton; that there is no appeal or other Main
speedy or adequate remedy Whereupou vour
petitioner prays that
WRIT OF CORTIORARI
be issued, directed to the mayor and CITY cour.
Gil OF salt Lake City, ana ]. f. Jack the record
er of said city, commanding them 10 certify fully
TO the court, at a time and place in said writ to
be specified, a transcript of the record of said
city council made on or about September 18th
1871, ana purportlng 10 reduce the assessed
valuations of all the real property within tine
corporate limits of said city 20 per centnrn
that the same may be reviewed BY this court
In the meantime, the said council and the saiG
recorder be required to desist from further.nro
ceedlngs in the premises and particularlv tn re-
frain from certifying the assessment roll for
the current year to the assessor and collector of
said city; and that upon the hearing, Judgment
be given annullipg the resolution and procead
ings heretofore mentioned and set out and the
whole thereof and that plaintiff recover his
costs in this behalf incurred.
CHAS' S. VARIAN
Attorney for plaintiff.
On hearing the petition, Judge Anderson
ordered writ to issue as prayed, and set
the hearing for next Friday
Mr.. johnson, the petitioner, is a member
OF the firm of Remington, johnson g. Co.
The writ was issued and served upon Re-
corder Jack last night.