Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1892-01-16

IVA NNAH fNAAAANt w 80 AHANANN'N Hf|' NAAiffN.'A
~ take their view oil the nOu-tsx1ule
character of the property and b. re-
rain from enforcing the tax
and To report Il a. 'uuc1llrct.
Abien at his own risk. On the
other hand, after the roll hns been DO.
hyerOd 70 the collector, It frequently
happens tina, taxable property i4 die.
covered " hicb has net UCgu nssassei.
The present provision for adding II to
tue assessment roll ~, In my opinion,
UNCONSTITUTIONAL, because II makes no
provision by which the supposed own
ers eau DO heard, either upon the queb-
ton Of tnxahility or value. THIS
should be frme1iod BY provision Tor
notice by citation To such person 10 ap-
pear before the County Court To show
cause why the proposed assessment
should not he made.
The foregoing ARE but examples Of
the great impvrieCtiOns IN the present
revenue act. IL l. characterized at
many points 10y the worst iault pos
sihle In the machinery Ola tax system,
viz, Incompetence aud iucNactnos- In
detAils Of the procedure, AMI a vague
ncs- ih general which sometimes
amounts 10 inrnmprBheusihilty e.
pecially is this true OF the act for the
taxation Of "transieut stock" Claw. Oi
1880, chapter 42l, ttwill be found al-
most impossible to apply It sntisiac'
torily and logically 10 any specific
cnsc and when carefully examined IL
seems ~ me 10 give rise to 10
many Absutditits and to admit
OF 80 many cases Of double
or even treble taxation that ! am
well.nigh persuadyd the greater part OF
II is void. lt should be replaced BY "A
clearer aud siiupler law OF more direct
ness In liz operation. The entire reve-
nue. system o. the Territory, II seems
g. me, should bU thoroughly revised
aud emodeled,auda bovual maize full,
clear and exact.
Counties being quasi-municipal cor.
p0TatiUns and having governmental
and Authoritative functions 10 PER-
form which are In many respects stint.
lar 10 those performed by cities and
tOwnB,i N SEEM 10 me that the same IcH.
sous which have ~ widely led 10 the
Clhs,ifcatluu Of cities according 70
pOpulatiun and to their differentiation
Ia powers, duties, liabilities aud adj
ministration framework, should lead
| logically 10 % similar classification and
differentiation Of the counties. salt
Lake County needs a different kind Of
county government Ia many partiCu-
lars from san Juan County, just ~
salt Lake CITY 'uveds different kiud
VI government from parJwan. Such
a classification o. the counties Of the
| Territory aud the construction of a
| l-o 10 speAltl graded system ~ county
| governments would be- well worthy the
| attention Of the Legislature. For
instance, such county rs salt
Lake County needs, while many
clunties may not need single chief
administrator or executive head, paid
10y salary, engaged solely and daily IN
executing the orders Of the County
court an In
ADMINISTERING THE AFFAn1g
Of the county, nni vested with n
| limited discretion Ia matters Of detail
/ during the Intervals between the Hus.
| si1ns oi the County court. Such an
officer, payable by annual salary, was
attempted 10 be created some years ago,
| by the County court Of salt Lake
| county, with tho title Of "Superiutoud.
eut OF County Afairs." This action
and the payment " such salary have
been held by the Supreme court OF the
Territory 10 he Illegal. But It would
| undoubtedly be- competent for the
Legislature TO make law establishing
the Office anu defining It's duties, The
Probate Judges Of the more spanely
settled counties might well be vested,
possibly. with this executive heAdHhip,
though this h. q union OF the executive
aud judicial offices which Il not cal.
culated 10 Increase tho efficiency Of
either; but IN the more popul0us coun.
ties the day Will probably soon come,
II II has not already arrived, when the
volume Of business In the Probate
courts viii not admit Of additional
burdens being laid upon the Judges.
II would seem that more complete
systomAlI cation AMI therefore creator
economy aud efficiency In tho wDfl, OF
constructing aud repairing highways
would he secured 10y constituting such
executive Uillcer general superlntvn.
den. Of all county roads, with a slpcg-
visury power over the whole subject,
subject Of course to tine uitimnt. CON
troll and direction Of the County court.
IL l. not for me, however, 10 attempt
to elaborate the details OF u revised
road system, although sm of opinion
that In the more populous counties such
revision II needed.
In this connection | would suggest
the passage OF law authorizing the
counties, under proper restrictions, TO
lay out highways over or along tho
outside lines OF the "School Sections"
Of the Territory.
My general criticism Of the laws re-
lating 10 counties Is that the powers Of
the counties are
TOO STRICTLY LIMITED
and need "a moderate enlargement. II
should be- recOllected that counties
have practically no inherent powers.
They have such only a. nro expressly
enumerated Ia the statutes AMI such
nre Implied by necessity from those
expressed. rneso, under our statutes
are exceedingly few.
As an instance. Several cases have
occurred Ia which land sold for non
payment Of taxes and decided TO the
Probate Judge for the benefit Of the
county In pursuance OF the revenue
law has been subsequently sold in the
statutory manner, and quit claim
deed by the county passed 10 the put.
chaser, aud there has subsequently,
appeared defect In, or a total failure
OF title due 10, the invalidity Of the tax
OF Of the tax proceedings. lnsuch case
IL 10, To say the least, extremely doubt.
lul whether the county has power to
refund 10 the purchaser the money
paid. This should be remedied 10y a
statute authorizing the County Court
upon demand and proof made within
a limited time to refund the amount
paid, less the amount equally due
the county for the original tax, with
interest and expenses.