The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1896-05-26

Replying TO a request, the attorney
general of the state yesterday delivered
an opinion to the state board of equali-
cation, covering several imuortant
points on the subject of taxation which
are fully set out in the communication,
which is as follows:
Salt Lake City. May 20. 1896.
To the Honorable State Board of
Equalization
Gentlemen:-I have your favor of
May q, in which you submit the fol-
lowing for my opinion:
Where the assessor on entering upon
the assessment roll the property of
TAX payers nnds that in the statement
returned by them the values upon GER
tain property are too great or too
small, may the assessor correct such
values without furnishing the tax pay
er q copy of the statement as correct
ed?"
Section II. of the Revenue Act pro-
The blank form OF statement must
be furnished to the tax payer by mail
or left at his residence or usual place
of business, or may be delivered to him
personally. The assessor may ill out
the statement at the time he presents
it. or he NAV require the tax payer
twenty DAYS, - return the same TO
him properly filed out The assessor
must, either in person or by mail,
deliver to the person making the state
meHt a copy of the same if corrections
are made, showing such corrections"
This, as it seems to me, sufficiently
answers tke question, and in my opin-
ion it would be the duty OF the asses
sor 20 transmit a copy of the state
mont showing the corrections thus
made.
Second--"Tn Juab county the water
for irrigation Of lands is owned by cor
i,orations, the owners of the land and
water lgh-s having Incorporated for
convenience. The members of the COZ
poratiOns Irrigation companies) hold
certificates of the number of shares
owned in the respective companies.
Some Of the members of the companies
hold more shares than is necessary for
their use upon the lands owned by
them. and in such cases they rent their
claims for stated prices, from So to 81
per share per annum. The stock in
these companies is held and disposed
OF upon the market as stock in orher
corporations How should this stock
be assessed"
Section Of article Is, of the con-
stitution, provides, among other
things:
and used by individuals or corporations
for irrigating lands owned by such in
diVidualS or corporations or the indi-
Vidual members thereof shall not be
separately taxed so long as they shall
be owned and used exclusively for such
purpose" n
This provision of the constitution has
been Incorporated into the revenue
act" verbatim. The intention would
seem 70 be that these properties shall
be exempt from taxation, that is
bitches, canals and fumes owned and
used by individuals or corporations for
irrigating lands owned by such indl-
viduals and corporations. etc. so long
as they shall be used exclusively for
such purposes; clearly implying that
whenever they shall cease 10 bes so
used that they would be the subject of
taxation. If they are a source of reve-
nue. to the holders thereof they would
undoubtedly be assessable. and would
not come under the exemption con-
tanned in the constitution and the
revenue act" Section q of the ''reve-
nue. act" provides where this capital
stock shall be assessed, to-wit:
THE capital stock and franchises of
corporations and persons, except as
may be otherwise. provided, must be
listed and taxed in the county, town
or district where the priacipal Office
or place o. business Of such corpora
n or person is located. If there be
no principal Office or place of business
in the state, then at the place in the
state whera any such corporation or
person transacts business
This section clearly defines the place
where such capital stock or franchises
shall be assessed. and in my opinion,
they should be assessed TO the corpo-
ration rather than TO individual stock
holders.
Third-''A county assessor has pre-
scented the following to the board and
asks for an opinion. The board would
he obliged to have your opinion upon
the subject There is one city and
three towns Incorporated in this coun-
ty, and in the past have been requir-
ed to make out their assessment rolls
for their respective corporate limits
Am l still under obligations TO make
out their assessments rolls or lists,
and if so. must il be included in my
regular salary. or can I demand the
nominal sum they previously had to
paw
Answering the above question, have
to say the same prevails as did under
chapter 6S laws of 1892, there having
been no change in the revenue act
respecting this subject and that law
being still in force in any event the
assessor would have no right to collect
the compensation from cities or towns
for assessing the property therein, as
the salary of the assessor is to be his
compensation in full for the services
as such officer AS to whether or not
there would be a liability upon the
part of the city to pay the county for
the assessment thus made, is a ques-
ton which is not covered by the in
quiry. and upon which at the present
time 1 give no opinion. I have the
honor to be very respectfully yours,
A. C. BISHOP,
A+.orrex- Caoaraf