The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1896-01-25

| to keep taxation down to a minimum,
so as to encourage immigration and the
| investment of foreign capital to meet
| the increased expense consequent upon
the change from a territorial to state
| government it will doubtless be neces-
sary to increase the state tax, for the
| first year or two, within the limit
fixed by the state constitution.
The taxing of mines and mining
claims and the net annual proceeds of
all mines and mining claims, as pro-
vided in the constitution if enforced by
statute and strictly carried out by the
assessors and collectors, will doubtless
increase the assessed valuation of
property in the state from $4,000, 900
to $40, 00O, OOO The former amount
would increase the assessed valuation
to $4,000, 600.
Supposing the assessed valuation of
the state for the year 1896 shall be
$110, 600 900, the following will show the
amount of revenue to be derived at
different rates, after deducting the es-
timated pro rata amount for assessing
and collecting, and the probable re
mittances and attachments as provided
by existing law:
At 5 mills on the dollar, 100000; at
mills on the dollar, $4,000 at Z mills
on the dollar, $717, goo; at mills on the
dollar, $500, 600.
Under existing law the district
school tax is mills on the dollar, but
the amount raised during the last two
or three years has not been sufficient
to keep the schools open for the term
prescribed by law, through the
failure. in many instances, of
the district school trustees to assess
a sufficient local tax, which, added 70
the territorial apportionment would
maintain the schools for the legal term.
AS soon as practicable the school tax
should be segregated from the state
tax and provision made for the main
tenance of the district schools by funds
raised from the sale or rental of school
lands and by local taxation. Uutil this
can be accomplished it will doubtless
be necessary to continue to assess
state school tax The school popula-
ton, according to the last school cen
sus. was II $50, before the commence
ment of the next school year 1t VIII
reach fully $4,000. A 3 mill tax upon
the increased assessed valuation hereto
fore given would raise a fund sufficient
to make an apportionment of 81 per
capita to the school population of the
state.
The system heretofore adopted for
the collection of the territorial and
district school tax has been very I'M
L
ty boards of equalization to fix the
amount of compensation for assessing
and collecting the tax, and giving said
boards authority to remit taxes, has
been very detrimental to the revenue
of the territory The power given to
county courts to abate unbelievable
taxes" and taxes on property assessed |
twice, without limit as to time within
which such attachments should be
made, is a dangerous privilege and in |
many instances has been abused to the I
detriment and loss of the territorial |
revenue and district school fund.
The revenue law should provide that |
the tax to be raised in each county I
shall be fixed amount to be paid into !
the state treasury on or before a given |
date, without reduction or abatement /
for any cause whatever. This can
easily be arranged by the state board /
of equalization and the state auditor.
Upon the receipt of the assessment |
rolls from the several counties, the as
sessed valuation in each county will
be ascertained; upon that valuation /
let the pro rata of state and school
tax, if any, to be paid by the counties
be computed at the rate
making such allowance for assessing
and collecting as may appear just, ac-
,ording to circumstances. Upon these
matters being determined, the state
auditor should charge upon the books
If his Office the respective amounts
lue from the several counties, and
lotify the county clerk, county treas
lrer and county collector of the
lmount of tax SO charged.
To insure prompt payment, the coun-
y collectors and county treasurers