The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1896-12-23

the matter of refunding to the tax
payers within the city the school tax
which the supreme court declared
Illegally assessed and collected.
County Attorney Whittemore not be-
ing present bis assistant, Mr.. Waite,
rendered an opinion in the matter. He
informed the board that he had taken
a different view of the subject than had
Mr.. Whittemore. The board, however,
thought Mr.. Waite was sound in his
argument of the law and acted ac-
cordingly. Here is the essential part
OF Mr. Waite's opinion:
First That ali sums collected on
this account, whether paid under pro-
test or not, should be refunded to the
parties paying the same, for the reason
that the enforcement of the payment
thereof was unquestionably the collec-
ton of an Illegal tax, as declared by
our supreme court in the case above
cited. As 20 the method of making
this refund, we beg to advise you that
section 131 of the revenue law of 1896,
appears to US to fully govern this case
and provides both a tangible and legal
remedy. Under the general trend of the
law, as We consider il, the county col
lector Of Salt Lake county is an Of
ficer of the county with certain specific
powers and duties prescribed by law
covering solely and only the collection
of various sums due the county, and
charged further with the explicit duty
to cover all funds received by him by
virtue of his said office into the county
treasury of Salt Lake county upon re-
ceipt of the same, or, at least in COM
piiance with the direction of your hon
orable body. This we believe should
and does apply, whether the moneys
collected are d legal charge or other
wise. He takes in tax matters GER
tain statement of aggregate and in
dividual amounts of taxes, as made to
him by the county assessor of the
county, and it is his plain and explicit
duty to be governed by the amounts
thsre stated, and enforce payment by
the method prescribed by law of the
specific amount stated, irrespective of
the question as TO whether said
amounts are legally or illegally levied,
until such time as by the order or
direction of some competent court or
tribunal, or upon direction of your
honorable board, he is advised to do
otherwise. In conformity with this
general principle, ne has, up to this
time, rightly enforced payment of the
county school tax or city property as
we'll as all other taxes certified to him
by the assessment roll, and his plain
and apparent duty, as we believe it, is
~ NOfCl Ills oQlllS AOStlutI VIII ali
other collections of every character.
legal or illegal, into the hands of the
county collector, there to be subject to
such disposition as either a competent
court or your honorable body may de-
termine.
Section 1877 of the revenue law of
1896, above quoted. provides any taxes,
interest and costs paid more than once,
or enormously or Illegally collected,
may, by order of the board of county
commissioners, be refunded by the
county treasurer, and the states por-
ton of such taxes, interest and costs
must be r Tnded to the county, and
The state auditor must draw his war
rant therefor in favor of the county,
In conformity with this, we hold, as
above stated, that it is not only the
duty of the county collector to cover
all sums heretofore collected, or that
may hereafter be collected by him as
taxes including the levy for county
school taxes. on city property, into the
hands of the county treasurer, and
that such funds should there remain.
subject to be refunded by your hon
orable body TO such claimants as may
come before you in a proper aud legal
way and show you that they are en-
titled to receive any portion of said
fund. We further believe that such re-
fund can only be made in cases where |
q claim for such refund is properly
presented to your honorable body, or |
your successors under the law. and |
upon due investigation and allowance |
by the board of county commissioners |
Of such claim for a refund.
Second. As to the disposition that !
should be made of this special fund in |
the hands Of the county treasurer, we |
further beg to advise you that in con-
formity with previous opinions from
our office constituting section 10 of chap |
ter 49, Of the laws of 1896. being the |
county government act, and defining |
one Of The general permanent powers |
IF the county board. which reads that |
the board of county commissioners has I
the power to establish d salary fund,
and also such Other county funds as /
they may deem necessary for the prop
sr transaction of the business of the
county and to transfer moneys from T
)ne fund to another. as the public in
erest may require you have the
light to direct the county treasurer
upon receipt Of this fund from the
collector. so illegally collected,
IS declared by said decision. TO consti-
ute with the same a special fund upon
which shall be drawn all warrants
sed on claims for refund of this spec
al tax and properly made by author
zed claimants therefor and allowed by
he board of county commissioners.
Taking. as We do. this view of the
question, we, therefore, advise you that
aid fund, collected Illegally from own
rs of property in Salt Lake City as
axes for the benefit of the county
chools Of Salt Lake county, should
,e by your direction covered by the
ounty collector Immediately into the
lands of the county treasurer of SIT
AXE county. taking proper receipt
herefor. and that the county treasurer
hould Herewith establish, under your
Erection. a special fund. subject TO be
rawn upon for the payment OF any
roper claims against said fund which
nay be hereafter authenticated and
flowed by the board of county COM
nissioners of Salt Lake county in con-
ormity with law"
The opinion was accepted and filed
nd subsequently a resolution was
passed providing for the
citing aside OF a special fund equal to
he amount illegally collected. and tax
ayers may now, upon proper appIica-
ion. secure a refund of their money.
he resolution referred to is as fol-
)ws:
whereas. re supreme court of the
tate Of Utah. in the case of Lydia Y.
lerriil VS.. John d. Spencer, county
ollector Of Salt Lake county, has de-
Jared that portion of the tax levied on
alt Lake City property which pro-
ides for the collection of a certain
TX upon said Salt Lake City property
Dr. county school purposes, has been
eclared unconstitutional and Illegal;
nd
whereas. Certain sums have been