Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1895-07-03
THE SCHOOL TAXES.
I, The Law as 1t Affects Cities OIL
Plr,t and Second Glass llYilid?
c..,..,endsnt Doe- Not rhink 80
and cave. nsa'cns for his
opinion.
s,1r LAKE CITY. July 3, 1896,

SAT- LAKE CITY. July 3, 1895.
ysi,or Dsserei AerG
AN entirely In harmony with the
,d,,on commonly expressed today,
,s.tii Judge Smith Is right Ia bi' de.
ton regarding school taxes In cities VI
,rs Ore, and second classes, prompt aud
d,clsiye action should be taken to
zee, the emergency. At the same
limo 1 believe Judge Smith ie mis.
,an.n. Notwithstanding that | regard
n,a As bright and aolo judicial
81, He lisa lawyer, and I am moi;
.s,stske It that good common sense
.g,oiIaw. And looking Mt the statute,
Issll,ye the court easily could have
avon IL construction IN per-
sct harmony with the put-
90, Of the Legislature which
,s.ssd II. In view OF that
,urpose TO ASSESS and collect n school
,s, believe the Judges construction
a. nj eufilciently broad and compfe-
b,nsiys TO do the Legislators Justice,
even IL they have expressed them
selves awkwardly.
EYsmins tho law, aud sec II II Ia not
,snoplo II construction, even more
,a,iiy recognized than the adverse one
,,,ven. by which ia provisions mpy
,sreiye full force. IL says thu
,r.,I OF education shall cause H.
..iin.te Of expenses 10 500 certified by
M president And clerk Of said board,
,o ~. assessor and collector for said
si,,, and the assessor nnd collector Of
no city, after having extended tho
yaiuatlou Of properly on tue AeHtss.
mani rolls, shall levy such per cent ne
snaII. AS near ~ may be, raise the
amrunt required by the bostd, which
lew mall DO uniform on all property
wtnln the city as returned on the
n,,p,sment roll Thereof; and the said
a.,e,sir IL hereby authorized anu re-
ouitei 10 place the same ON thr tax
foll Of tho city ami ssid TAX shnli he
clllrrtri by the collector Ne other city
AEea are collected"
Now who IN the ASSESSOR and G Hector
for VI Of the ciiy2 Not the city 81
fes,sr and collector, for there IL no
such oiiirsr In Salt Lake City, and the
legislators from here, at least, knew H..
Yet Judge smith rays the law means
this uon.rIis,snt tfilceF.
Who, then, Ia tue assessor and col
ltelor Tor OF Of the city, The one, OF
Two, or more, that does the assessing
and collecting OF taxes within and for
toe city. In the case Of Salt Lake
Ciy, that happens to he the county
nsrtsor aud collector, This II the
official department which extends the
vllua,ion of property on the asscss.
meut rolls, whether there be In II ont,
two. or half n dozen individuals.
Agait: 10 the "assessmont roll there
o.D on which property l. to be- returned
a1 exclusive city nssessmBnt roll, as
Judge Smith iuier2 Certainly the
rialute braIs the construction Of it, own
language, that II " the Rssessment roll
,i "all property within the oity," re-
.arlless OF the presence OF the county
i.l within the lido Of the came book.
tho itaK TOll OF the city" IL the roll OF
the property within the city.
Further: the school tax Is 10 "be co.,
laeled by tho collector ~ other city
taxes are c0llected.n These other city
taxes iu SIT Lake are collected by the
county collector, who Il the collector
iCT the city under the statute.
believe tho reasonable iuterpreta.
lion u the section OF the school law
quoted from would be- to give II the
force tho Legislature intended for II, II
tho language permits such consttuc-
lon. la this case | think II does 40
clearly, anu that the Judge will admit
a least the possibility OF such meanipg
being given to It when he looks Mt II
again, CITIZEN,