The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1896-04-26

The state board of equalization held a
meeting yesterday. 1t was a short one
one of those meetings where you know
you are there and want TO draw your
salary and do not know what the excuse
is. All the members were present, and
the chairman of the board presided. The
| first business in order was the report of
| the secretary, which was read at length
and was a very interesting document,
being diversified to this extent that it
recommended blanks of one kind and
another.
1t will be remembered that some days
ago, the board decided to get an opinion
from the attorney-general concerning eX-
emptions from taxation. This opinion
was read, and is very interesting docu-
ment. The full text OF the same after the
/ title is as appended:
To the Honorable the State Board of
Equalization, Salt Lake City, Utah.
Gentlemen--I have your favor of the
BIRD inst, In which you ask for my
opinion upon the following points, to-wit:
l. Is property exempt from taxation
under the revenue law of Utah territory
exempt from taxation this year under
the state revenue law? For instance,
household furniture, professional librar-
les and mortgages" =. Generally Is the
assessment OF property for taxation this
year to be made IN accordance with the
provisions OF the state revenue law eX-
cept so far as assessments made previous
to the passage OF TINS act winch are
made valid and confirmed under Subdiv-
ision s, section 43 of the revenue law"
3. Under section 56 the board must meet
the second Monday in July, ana under
subdivision s of section 81, it must meet
on the third Monday in July. Under which
date should the board meet?"
AS to the first proposition, is such pro-
perty taxable under the present revenue
law? The constitution, section of ar
ticle 13, provides that ''all property in
the state not exempt under the laws OF
the United States or under this consti-
tuition shall be taxed in proportion TO It's
value to be ascertained as provided by
law. The word property as used in this
article is hereby declared to include all
moneys, credits, bonds, stocks, franchises
and all matters and things (eal, personal
and mixed capable Of private owner
SNIP" etc. This provision is Incorporated
in the revenue law passed by the flrst
legislature Of the state. The consutu-
ton became operative and effective LOT
all purposes upon the issuance OF the
proclamation of the president OF , Ine
United States, to-wit: January Attn, 1870
See section of the enabling act; also
section 10 of chapter "A OF the constltu-
ton. From and after this date all pro-
perty. as mentioned in section z Oh ar
ticle Is OF the constitution supra, became
liable and subject to taxation.
1t may be said that inaSmuch as mort
cages had not heretofore been taxed thaS
the operation of the revenue law would
be in it's nature retroactive ana be Vul-
nerable to the constitutional objections
of disturbing vested rights, as 10 all
MORTGAGES in existence prior to the auop-
ton of the constitution; that Is, lnat
parties having made contracts or loaned
money on mortgage securities when the
law did not require mortgages TO pc
taxed would be deprived of certain
rights and that a law imposing taxes
upon these mortgages would disturb the
original status. as it existed at the time
the mortgage was so made But 10
not think so. Suppose, by way OF COM
parison, that other classes of property
such as horses, cattle or real estate,
adoption of the constitution, been SUB,
iect to taxation, and parties had invested
their money in this class Oh properly ;
would a law passed subsequently requlr-
ing such properly TO be taxed be CONSIDER
ed vulnerable as to such an opJecuoH!
think not ,.4,.
mentioned in your first question:, io-Wll:
Household furnitures, protesslonal llpIar-
les MORTGAGES and any other properties,
which were exempt from taxation by
virtue of the territorial law, IS taXaDle
unless it shall have been Included IN the
exemptions contained in the constructor
above set out, the territorial law Whlch
exempted such property from taxation be
ing repugnant to section OIL arucle 10
OF the constitution, supra.
AS TO your question, my reply Is, yes
Third-This question implies conflict
in the revenue law. But upon a careful
reading it seems to me that the two sec
lions are practically consistent with each
other. Section 30 provides The state
board of equalization must meet at the
state capital, or at such other places IN
the state as the board may determine, on
the second Monday in July, and continue
in open session from day to day, Sundays
and legal holidays excepted, until the
third Monday in August, and later If the
business of the board requires 1t. At
such meetings the board must assess all
property and franchises or railroads, car,
street railway, railway depot, telephone
and telegraph companies, etc, etc. Sub
division of section 81, prescribing the
duties of the board, provides: ITO meet
at the state capital or at such other place
in the state as such board may determine
on the third Monday in July. and remain
in session from day to day Sundays and
legal holidays excepted, until the third
Monday in August. and later if the bust
ness of the board requires it; provided.
that in the year 1896 a meeting or meet
ings may be held at any time after the
approval Of this act" Subdivision of
the same section provides "At such
meetings to eoualiZe the valuation of the
taxable property of the several counties
in this state for the purpose of taxa
ton" You will observe that at the meet
ing on the second Monday in July the
board is required to assess all property
and franchises of railroads, etc, and at
the meeting on the third Monday in July
they are to equaliZe the valuation of the
taxable property Of the several counties.
There is a slight conflict in these two sec
tons, yet in my opinion, this conflict can
be reconciled by the board meeting on
both dates for the purposes therein ex-