The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1892-08-20

! "Committee on Audit"
Subsequently, at meeting OF the finance
committee date not certain because no RECORD 70
these taxes), the chairman OF that committee
submitted the proposition to cover the inequai,
tiles of thoss taxes by the issue OF bonds ana
refund to the people paying the tax, as was
subsequently done; but at first the sup
| position was that all would pay the the taxes
and all would be repaid, without con
tention or wasteful struggles. After the hti-
cation was practically completed, this sug-
gesuon was renewed to the board direct aud
was adopted; but those who were victorious In
the suits declined to meet the boards over
! lures.
| Apparently oblivious of the acts OF this board,
or doubtful of it's ability to afford to procure
relief the victorious suits in resistance to the
collection of those special school district taxes
OF 1890 began. There were several OF them, and
! they varied in form. but all tended to the one
purpose + having those taxes declared void.
| This board was obliged to defend or see the
cases go by default. 1t therefore appeared IN
support of the validity OF the school taxes.
| When these were finally declared to be invalid,
the court declaring that the percentages levied
should have been collected on the rolls OF 1857
| the question was whether we should ask
mandate for such collection or quiet STRIFE
/ The mandate proposition was deemed utterly
| impracticable; though the court declared that
| the taxes should be collected on the assess
ment roll 1889. there was no practicable way
to make such collection: therefore, no further
steps were taken.
| portion OF those who had fought the tax
resisted collection from the beginning: as to
them the result was Gear; they had noshlng to
recover. But a large amount had been PAID
under protest to the collector and the payers
claimed their due. The sum of $4,000. had
been paid over by the collector to the treasurer
| of this board, OF taxes collected without
protest. 1nasmuch as some OF the taxpayers
had paid nothing on their taxes and others
were about to receive back the amounts they
| had paid the board of education considered it
but fair to also repay; and the Legislature was
| rirx TO W q
readily accorded and the board repaid TO every
applicant on its lists in full, as that applicant
applied.
1t was found that in making up the list on
| which he refund was to pe made TO professors
under the order of the court, an arbitrary date
had been selected lby whom does not appear)
and all who, rs appeared in the collector $
books, had paid before that given date were
assumed to have paid the money that was
turned over to the boards treasurer; while all
! who had paid after that date were assumed TO
have the money in litigation, or under protest.
| The SITS were made up accordingly by the
collector; all who paid their taxes Dec. 10 1880,
and before, were put in the list who should re-
| ceive their money back from the board; those
i VINO paid after that date we're put in the list
who were to receive their refund from the
clerk Of the court, who had been made receiver
for that purpose. Those on the latter
list were taxed about 3 per cent.
of the full amount for court costs
! and in addition 10 per cent. for attorney fees.
/ /
on those who appeared as litigants, nothing
would need to- said; but in fact the lists on
| which this levy was made included many per-
sons who had not many way appeared as HUI
gants and who had no desire TO appear as such;
| and increased more than double the amount in
| volved in the claims of those who desired to be
| represented in the suits, and consequently the
fee viewed in the order allowing the same.
| VIC are informed that the total amount actually
| in controversy in the suits that entailed this
court refunding was less than 30 0cO and that
! the gross amount carried In the claims OF al
| who finally consented that appearance might
| be made for them in court was about Sl5.UOO,
even by the attorneys claims. Yet the basis
| of the taxing of costs and attorneys ices was
some SS3 v0J, and this was reckoned from, be-
cause it was the total sum at issue, whether
| litgants appeared or not. We are inform ed
and believe that the representatives, OF much
more than half OF the amount would have much
preferred that no notice should have been
taken of them in the court procedure, preferrlng
10 rely on this board to do them justice, with
out waste or contention.
| But another unjust feature in this matter re
mains TO be stated. BY reason of the taking of
al arbitrary date as above noted for the line
OF division between those who protested against
the payment OF those special school taxes and
thos who did not. some placings the reverse OF
those above referred to took place. For
whereas in the case of those on the court list,
many were there who did not wish to 80 appear,
and for whose dragging into court no authority
whatever appears; In the case OF the board S
list, some appear who we're in fact among the
litgants: that is to say. some who actually and
willingly joined in the suits, were by reason OF
the taking of an ARBITRARY date instead OF the
fact in making up the lists put on the boards
list. and were paid in full. without rebate or
taying of costs that they themselves had been
Instrumental in mourning. The result of this
complication was briefly that many who did
not want to litigate were forced to do so, and
court costs and attorney fees were taxed
against them, while others who did want to liti-
gate and who actually did so, were turned over
to the board to be paid in full. without any re-
| bate whatever.
/ For an exact statement of those who Irrigated
we refer to collector Hardys statement as
referee, appended hereto and marked exhibit
liz r.
In addition to the above recital, we report
that some cost bills have been presented TIC this
I committee and payment asked thereon.
Our Recommendations In view of the facts
above recited are that the practical workings of
4 this whole matter be presented 20 the court by
| the attorney of this board. with view TO cor
rect such neQuities as it may still be possible
10 reach ana that the court be asked to apply
the large sum, nearly s4t00. taxed as court and
attorney costs to these suits. in liquidation OF
all fees that may have accrued, acquitting this
board of all liabiity'for the sums. or any part
thereon. or for any costs in any way growing
out Of these suits.
! Reporting further your committee adds that
under its direction the sum S6524 "a has been
/ to Aug. l. 1892. refunded 10 the taxpayers of the
sS5, 22se5. 81 paid on school tnxes OF 1890