Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1896-12-14
From the Taxation Of City Prop.
erIy.
SUPREME COUR1's DECISION.
Letting the County school Tax
ON Properly IN salt Lake Ciiy.

The Supreme Court OF the Slate has
handed down an opinion in which 1t
is held that the schools of cities OF the
tanned separate and apart from county
schools. The case which calls forth this
| decision is that of Lydia Merrill
against John ID. Spencer, collector OF
Salt Lake county, which was brought
to obtain an injunction prohibiting
! collection OF the county school tax as.
eessed against her property In Salt
Lake City.
The opinion fret recites the allegs-
tions OF the plaintiff that she is a resi-
dent and property owner in Salt Lake
City; that tax for county school
purposes OF two mills on the dollar has
been levied for the support Of the dis
trlct schools in Salt Lake City and
county; that the total amou mt OF said
tex, II collected. would be s97. 0l2.9S.
anu the am unit to be collected from
the city alone would bs S7l ,966.23,
| $50, $50 in excess OF the amount dis
tributed to 1t according to the number
| OF school children; that the city board
| OF education has levied tax for the
support OF public schools in the city;
that she has paid all the taxes assessed
against her except the sum assessed as
| county school taxes, and asks for an
| iuiuuction restraining the Defendant
from selling her property, etc.
10 this defendant filed o demurrer,
alleging that fscls tuffi Client Tor ca use
| OF action are not stated. This de-
murrer was sustained and case dis.
missed at plRintifi's cost. The plain.
till appealed from this decision.
| Judge Miner delivered the opinion
| OF The curt, which was CONQUERED in
by Judges Zane anu Bartch. He
states that the only question lie whether
| there is any law In this State auth fix-
the the levy and collection Of any
county school tax on property within
Salt Lake CITY.
1t Is conceded that for many years
before Utah became State school tax
was LEVIED Within the Territory, cslled
the Territorial school FUND. 1t was
collected according TO the value OF the
property, aud distributed according to
the number OF children of schoal age.
A county school tax was likewise
levied In Salt Lake county AMI dis.
irlbuted the same. In this way Salt
Lake City psii anI u ,iIy large amounts
into both iunus IN excess OF what 1t
received back.
Section OF article 10 OF the Consti-
tuition is quoted, providing that,
ain cities OF me FIRST and sec-
ond class the Iubiic school system
shall be mai ntainru and controlled by
the board Of education OF such citiee,
separate and apart from the counties
in which SAID cities are located" The
mea ming OF the word "naintained" Is
then discussed, and cases quoted bsar-
ing thereon.
"Tbe plain meaning OF the section
is, that in cities OF the fret aud second
Class the public school system shall be
maintained and controlled by the
hoard OF education OF such cities. Ths
board OF education Of suoh cities shall
bear the expense Of keeping up, supply
what Ia lit sded, maintain ana CONTROL
the public school fystem therein. And
such system OF pupiic schools shall be
30 maintained and controlled separate
and apart from the counties in which
said cities are located"
Sec. So, article 10, 2. 4S9. Sess. L,ws
1896, was quoted.
Tue opinion then concludes:
"a II these expenses are betrayed by
Salt Lake CITY out OF Its own fund and
yet before 1t receives back Its proper.
ton OF the school iund according to
the number OF children, the fund is
depleted for the county expenses emu
merated, and by this means Salt Lake
City is required 10 pay about 1000
annually into the scnGol fund more
than it receives back.
"The collection OF the county sch DOL
tax within Salt Lake City anu the
subtraction from such fund 80 raised
Tor various county school purposes be-
lore 1t 10 distributed according to the
number OF children OF school age, under
the statute referred to, 10 AN evasion
and violation OF section 0 Of article 10
of the Constitution OF this State, ana
the said provisos added to sectio. 8 IS
ana lis, aud other like provisions, are
Invalid and repugnant to the Constitu.
tion.
"rhe order and judgment OF the
court below lie reversed, with instruo-
tons to grant an injunction perpetual
Iy restraining ana prohibiting the
uefendsnt from collecting the county
school tax referred to in the PLAINTIFF