The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1895-12-25


Since the passage of the act of the
legislature of 1892, it has been the Gus
tom for the county assessors and col
lector 10 assess and collect the terri
torial school taxes as well as the coun-
ty school taxes and the city and city
school taxes. The territory paid one
half the compensation TO the collector
and assessor and the county and the
city the other half. The fairness of
this distribution has been questioned
for some time, especially by the re-
representatives. of the territory. who
claim that as the territorial and ter
ritorial school taxes amount to but 5
mills out of total tax of % mills, it
is unjust to compel the territory to
!. paY one-haIt the expense of collection
Don any amount greater than five
twenty-thirds of the total expense
In order to settle the point Terri
torial Auditor Game requested the adj
vice of United States Attorney Judd
ard that official handed in an elaborate
opinion which is given in full below
e. from which it would appear that
ording TO the law the territory
5. ould pay no more than it's pro rata.
This -iling viii make quite diff
terence 1t only in Salt Lake county.
a bat IN every county in the territory.
p salt Lake comfy the compensa ton
n the assessor and collector for the
year 1875 is S1e,750. of which under
This view the territory would pay $3.50
.. h. . -
each as formerly
The opinion as delivered by Judge
Judd is as follows:
SALT LAKE, CITY. Utah. Dec. a
Hon. John T Game. Auditor Public Ac-
counts for Utah. Salt Lake CITY.
Utsh:
Sir-l am in receipt of your favor OF
TIE 20th inst, in which you say:
1t h1s heretofore been the custom
CT The county count of Salt Lake coun-
y when fixing the compensation of
the county assessor and collector of
said county to require the territory
OF Utah to Pay one-half of said compen-
sation for assessing and collecting the
territorial and territorial school TAX
rlIerein. This has been heretofore &C.
ceded 10 by tns officers of the territory.
W ME the assessed valuation of proper
~ IN the county for 1895 is 1896. 100 40
less than for the year 1894 with a con-
sequent reduction of revenue to line
territorial and territorial district school
funds of S2.4SS.SO, the compensation of
the assessor and collector has been in
creased from SIS. 10000 in 1894 TO Sl6.-
5000 in 1895, one-half of which the
territory OF Utah is asked to pay
You further say:
The collector OF Salt Lake county
collecus the territorial and territorial
district school tax. ) mills; the county
and county school taxes, mills; The
city and city school tax. 13 mills: total
% mills"
And then you ask me to give you
my opinion, as attorney for the terri
tory upon the following question:
What is the legal pro rata of the
compensation allowed by Salt Lake
county to the assessor and collector
q said county for the year 1895, which
Il territory of Utah is required to
paw for assessing and collecting the
territorial and territorial district school
tax. mills on the dollar?"
The answer to your question re-
.Quires a somewhat extended review of
&he legislation of the territory upon the
'Subject of assessing and collecting
taxes.
Section 2a21. vol. 1. compiled laws OF
1883, provides:
That 1.-THE compensation to be re-
ceived by the assessor and collector
shall be determined by the county
courts of their respective counties; to
be paid by the territory and counties
pro rata"
This section is taken from the act of
February D. 1873. At that time and
under the law as it then existed, the
county assessors and collectors were
charged with the duty of assessing and
collecting only the county and county
school taxes as such, and the territorial
and territorial school taxes; and under
he act of 1873 above quoted. il would
seem plain that the pro rata of the
expenses of assessing and collecting the
taxes to be borne by the county and
territory respectively, would be appor-
toned according to the amount TO be
collected from each
To illustrate: If the tax to be assess
ed and collected for The county was ten
mills on the dollar, and that for the
territory was mills on the dollar,
then the countywould pay two-thirds
and the territory one-third of the ex-
penses.
Prior to the enactment of chapter
- of the compiled laws of 1892 incor-
'poratad cities, towns and villages had
their own assessors and collectors, and !
the counties were not charged with the
duty of assessing and collecting their
taxes; but by the act mentioned the
system was changed so as to charge I
the county assessor and collector with |
the duty of assessing and collecting
all taxes except such as are determined |
special taxes"
The act of 1892 provides as follows:
Section LIN the year 1893 and there |
after the assessments for the taxes of /
each incorporated city, town and vii |
lage in the territory Of Utah, shall be !
made by the county assessor of the |
county in which such incorporated |
city, town or village is situate, at the /
same time that assessment for terri !
torial and county taxes are made, and |
the list of the property in each in /
corporated city, town or village in his |
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