The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1894-01-28

county court ever fixed any salary at
all!
1t would be interesting to know how
and where the Judge obtained his in
formation, seeing that it was not in
evidence. Is it possible that it came
from a partisan newspaper source?
And if so, is that the kind of material
from which to derive data on which
to base a judicial decision? And can
1T be wondered at that very unfavor-
able comments have been made, and
that confidence has not been increased
as to the impartial administration of
justice?
Judge Miner said further
Il think these certificates are unnec-
essar1ly lengthy, containing in twelve
to fifteen folios each that which could
and should have been embraced in one
or at the most two folios."
Now. in the first place, a careful ex-
animation of the description of the
property alone, apart from other YER
biage required by law, reveals the fact
that the use of words varying in num-
Der from 100 to 1000 in each certificate,
is necessitated. In the second place,
although all the certificates exceed
twelve folios and some are as high as
twenty folios. yet in no case has Mr..
Hamer charged for more than twelve
folios. although legally he might have
done so. In addition to this, the form
used by Mr.. Hamer was not compiled
by him, but by the county attorney of
Salt Lake county, and has been in use
for the past five or six years. Fur
Their, the county attorney of Weber
county has expressed the opinion that
the certificate was a good one.
The law with regard to this is very
explicit reading as, follows in section
2,oS1, page 72s, Vol 1, Compiled laws of
Utah, in case there are no bidders:
THE collector shall make to the pro-
bate judge and hiSasuccessors in office
for and in behalf of said county, a GER
tiflcate similar to that given to other
ty shall have the same effect as if
made to an individual, and the clerk
of the county court shall credit the col
lector with the amount of tax due
| thereon and costs to date of sale.''
This law was thus amended in 1892:
The collector shall receive costs as
| follows: For each certificate of sale.
Is cents per folio; for publishing the
name and amountoef taxes due from
each delinquent, SO cents; for fling
certificate of tax sale with county
recorder, so cents"
These are. the only fees Mr.. Hamer
has charged. In this connection Judge
Miner not only omits reference to the
law we have just quoted, but fatty
contradicts that law by making the
following remarkable statement:
This and all other charges should
be fixed and allowed by the county
court
The judge appears to be very solicit
Gus for the pecuniary welfare of the
people, and which is very proper, but
infers that Mr.. Hamer has been guilty
of extortion from them. 1t may not
be out of place to state that there were
between 800 and 900 delinquent taxpay-
ers, all residents of Weber county.
whose property was sold and was sub
ject to charges exceeding in amount
the fees involved in this action. Mr..
Hamer could have charged legally the
costs in these cases. But with charac-
teristic generosity he allowed these
people to redeem their property with
out any cost at ALPHABETICALLY waiv-
ing in favor of the unfortunate delin-
quents between $1,000 and $4,000. In
addition, the money involved is not as
Judge Miner states, county money"
but is paid by the delinquents, nearly
all of whom are non-residents of We
Der county
The judge insinuates because Mr..
Hamer did not collect the taxes re-
ferred to by first exhausting by levy
and sale the personal property of the
uSl11idoSAiI, do 1SHullSu NY law lndL
the sales are "voidable if not void,
and the county thereby becomes the
loser" The judges lack of care as to
law and fact is again very manifest,
for the assumption that the county
thereby becomes the loser" is alto
gether unwarranted. For the law ex-
pressly stipulates that tax sales shall
carry a lien on the estate and then pro-
ceeds: In each and every case the
lien shall be paramount to all other
liens whatsoever, and it shall not be re-
moved therefrom until the tax is paid
or until the title vests thereto under a
sale thereof. Session laws 1890, page
50. So that even if the. sales were void
able the county could not lose any
thing
Again. if Judge Miners peculiar de-
cision holds good it will place collect
ors in very curious and unpleasant
predicament. Mr.. Hamer is not only
county collector. but also sub-territo-
rial treasurer for Weber county and
according to precedent must settle with
Utah territory in cash. Part of the