Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1894-01-13

Tho Union EuCiuC coal mine AZ
scoHtii closed down las, July owing
10 q contest over some land, aud up 10
,no present the Union Pacific milway
Doe been buying considerable guam.
gty oil fuel from tho RIO Gfanio mine.
rho land dispute arose over the iiiiug
OF . claim by John Ecklcs q a tract
which tho Union Pacific wanted for
switch purposes, the outcome bUiug
that tho mine was thut down I'LL the
affair was settled A compromise has
teen effected hy which the railway
viii como into no session OF the lnuu,
and the mine therefore he TeOptucd.
Wofs viii up resumed ON or about
February lst, 70 10 aid, ami about 100
coal miner will uo given employ mc {.
While tlr ". T.. miuo i8 not developed
10 a. great an extent ~ are others in
that locality, e. b1iy Of coal IL porhnpo
larger than any other, the voin being
twrutv.1ur ferl 20 height Tue people
ablut 5c1nc.d and Pleasant FalIoy ate
IuUlInut 90 tHc Prospect o. ftclmmtu.
eng work in thu miuu,as % Will al rd
ompoymrut Tor many who have uvuu
out nf work since the shutdown. 10 o.
expected that the old employees Will hr
taken ON ngalui 80 that there viii De
little or no dem lnI for miuors nom
outside the District.
NOTICE 10 ojuNlY AssElsoBs.
The Territorial Board Of Equaliz,.
lion today ia.uud tue following cir
Cuilf.
10 County Aueaora, Utah; The
blgrI has received several iuquiflUs
from county asscs1Ia requesting tho
opinion 10. tAe BOARD regarding the
legality DI assessments maize prior %
tho hrl M1nusy Of March alta ~.
The question WIS zIbmi,tBu o the ~.
t0fucys l! the board, whose opinion
w0 attach % thii circular ilr your Ia.
formation. j.. J. THOMAS,
Secretary.
SALT LAKE CW,
january no., 1901.
Territorial Board OF Equalization, SAT-
Lako City, utahi
uontlamon-in our opinion tho as
scssorg OF the various counties can Com-
mcuce, Immediately after they have
boon furnished with Tho proper blaulg s
by your board, 20 Wow and llst tho prop
ufiy aud urflyn u' ihoir own conclusions
~ TO boo value; although section ~
Chapter - 90 tho laws OF 1872 provides,
"lhnt oil properly lu tho Territory snail
ha listed and nss0sHud us owned
and valued ou Che nrst MOndtyof March,
nt ~ o'clock u,, OF tie year bon which tho
assessment lH made"
Section aO1I VI tho Compiled Laws OF
Utlh Territory provides us follows!
"Altur gho urst day uf january and before
the hr,t Monday 90 juno, in each year,
the assessor shall usU'uuin by diilruni
inquiry aud examination, u.l property in
his county real uul personal, suDIcct To
taxation ana shalt sp liHf and
usso,s Ih0 Hnmu.n sHtllnu -Uis provides,
in substance, that the assessor bhni!
enter upon clio performance u his duiius,
us such, ou tho hrt ui January next
following his Oloc ion. THO assessment
IL only uldo when The assessor T0iuTua
his assessment 90 tho county court, which,
"a all UlsC., would DO Just PRIOR To-
tue first Monday IN juno ~ CACh year.
Up % tha, umo tho assessor might and
probably ouon docs, change his mind a.
Co tho value OF Hptcluc plufOs Ot properly,
and tho fact that ho lsfod tho properly
prior ~ Tho hrsi Monday u March. Or
gained his Information uH 10 its value
prior 10 that timu, would DO uD object on
10 tho validity Of tho assessment Il may
DO sad, that IN listing tho property, tho
assessor would also ascertain the name Of
hNN NNNNi fNNlA AAlAh SUM liNNHNA ~ .hHNNN
iHlurd might not Nu thu uWuur uu tue
irl Monday of March, n tho lisiins was
had before. Hat this would NOT mako
tho assoc smOnt void, boUnuso fOciiln BOB
of the Compiled Laws ~ Utah expressly
provides, thai no assessments OF property
shall bu considered illegal on account OF
tha property having boon charged og
llsird Ia tho lwsessmuut or TAX list la any
other manic than that OF tho rghtiul
LIN IuuI.n# la u,
takes ay tn value, or la other respects,
there IL means furnished by tho statute
for tho correction ~ such mistakes, viz,
by appearing before the county court
sitting us board OF equalization, aud
such mistakes as 10 value would Ia uo
way alice. tho validity ct tho tax. Taxing
Hll OF tie statutes together 10 would mp
pear that the leglalH.urp that th,
assessors of tao various cuuniluhis should
proceed promptly Hfor The first day ol
January, or ID. least after tho -lrt day of
january, whom your board is required "a
FURNISH tho necessary blanks, 10 Hist the
property In their respective counties and
ascertain H. value, bun, Tor the sake Of
uniformity, iIs value on % certain day Do
established as tho standard of value 10y
which the assessment Do 90 hO Judged.
As 10 lIaustury herds, section 2lN
provides that whom thpy AFRO Wlutered 10
one comfy and taken into another county
70 summer, .hn TAX ON such stock shut
henssesaablOan and cOlleciihlOin Ulthrrcuuu
~ tue county so assessing uud collecting
accounting 90 the other county Tor ono
half OF tho lg, after dCductng cost, 10
tihctalnH aud collecting, This being 80
10 would appear thag tho county ilTst as
sessing would have tho exclusive power
to aesOsa aud collect the tax on suCl
herds, OX0ppi that when Tho herds ur0 10
transit aud merely pnssins through