The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1895-07-03

In the district court at Ogden yester-
day Judge Smith made ruling which
is far-reaching in its effects, and leaves
cities of the first and second class
/ without the means OF raising funds
by special assessment for school pur-
poses.
The case being considered was the
case Of Ogden City VS.. Daniel Hamer
/ ex-county collector, wherein the city
sues to compel the collector to pay
over certain moneys held by him in
payment of his fees for tax sales on
/ delinquent city taxes
Previous to 1892, the city collector
was authorized by city ordinance to
! sell property for taxes due the city,
! and to charge the same fees as al
1 TItorlal taxes; and in case there was
no one TO bid on the property it was
1 to be sold to the city
IN 1892, the Legislature abolished the
Offices Of city assessor and collector
and enacted that the county assessor
and collector should perform the
duties incumbent upon the city Of
ficia!s.
In 1885 and 1894, Collector Hamer
J4ONCI0SQ ~ SCH TIE proper y u AtE-
linquents as provided by the terri
torial law and in the case of delin-
quent city taxes he sold the property
to the city, which made two sales
one to the probate judge for the coun-
~ and territory, and the other to
the mayor for the city taxes, the
/ latter sale being under the city ordin-
ance above mentioned.
The city claimed that it was not
-.
two certificates for the same property,
which necessita ted the charging of
two fees; but that there should have
been but one tax sale certificate is
sued, and that should have been to
the probate judge and should have
included the city taxes which the
judge should have held in trust for
the city, or in other words, that the
law which abolished the Offices of
city assessor and collector also re-
pealed the city ordinance which pro-
vided for the sale of property to the
city independent of the county for
city taxes.
Tho Courts Ruling.
In ruling upon this question, the
court held that the collector pro-
ceeded in the proper manner when he
sold the property to the city and is
sued certificate for the city tax sale,
and that the ordinance governing the
matter of tax sales was still in force,
because while the Offices of assessor
and collector for cities were abolished
by the express terms of the law.
other officers were designated TO per-
form their duties. or, in other words
that the mode of procedure was III
no wise changed, the only difference
being that other officers than the ones
previously designated should perform
those duties.
Another matter referred to by the
court was that the county was requir-
ed by law to pay over to the territory
all delinquent taxes IN cash, and hold
the property sold as security for the
amount, and TO hold that the county
should sell the property for city taxes
also would mean that the county
shouM pay the city the amount due
for delinquent city taxes in cash and
hold the property for it.
There is no law requiring the coun /
ty to do that for a city, as IN the case
of territorial taxes. and TO require the
county to do it would mean to impose
a condition which it would be next to
impossible to comply with, because /
the county would not have sufficient |
funds out of the amount assessed for
county purposes to pay the delinquent !
territorial and city taxes and carry /
it's own delinquents, and il was very |
evident that such was not the pUr-
pose of the legislature when it passed |
the law.
The court held that Mr., Hamer was
entitled to a fee of ST for each tax
sale certificate issued for delinquent !
city taxes and that the city should !
pay it. This was decided victory /
for Mr.. Hamer, and one of very |
substantial nature as it involved |
some $4,000 which he claimed was
his due on city tax sales.
Here's the Rub.
And now comes the rub. The city
attorney had raised the question as
to the school taxes, claiming that if
it was proper for the city to pay on
city taxes the school board should also
pay and in this connection the validi-
ty of the school tax law was raised.
The collector, it should be said. had
never claimed fee on account of
school taxes and the court held that
he was not entitled to any, and if he
had collected it he would be compelled
to return it because he had nothing
whatever to do with the school board.
1t seems that in 1892, when the
school law was passed, which was on
the same daS- that the law was en-
acted doing away with the city as
SCISSOR and collector, a distinct pro-
vision was made whereby cities of the
first and second class could by means
of a special tax levy made by the
school board raise funds for city
school purposes This school law pro-
vides how the tax levy shall be GER
titled to the city assessor. and how
he shall add it to the city tax roll
and certify the same. to the city tax
which. would have been all
right if the officers named had not
been wiped out of existence; or in
other words, the mode of procedure
was all right but the agents whose
duty it was to execute the law were
and there was no one to
perform the duty. In other words the
court held that the law was void.
The Two Laws.
1t appearing that the two laws were
passed on the same day, it was not
for the court to say which was enact
I'd first, and vt would have to be in