The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1896-05-13

Outstanding court certificates, or jury
scrip as it is known in this section of
country, issued prior to January 4,
1896, for which an appropriation was
made at the last session of the legisla-
ture, will be paid by auditors warrant
within a few days. 1t will be remem-
bered that this paper short time
ago announced that the state auditor
had asked for an opinion on this mat
ter and yesterday the same was made
public by the attorney general. The
question and answer of the attorney
general will be found in the document,
which is printed in full.
The assessor of Tooele county can
congratulate himself that he was right
when he assessed the property of the
Oregon Short Line & Utah Northern
in his county, prior to the enactment
of the revenue law.
The encouragement has sustained
him in his position, as will be seen from
the reading of the opinion on the mat
ter addressed to the state board of
equalization, following the letter ad-
dressed to the state auditor.
At the latter end of the communica-
ton alluded to will be found another
decision on a very important topic.
The state board Of equalization asked
for the Judgment of the attorney-gen
eral in relation to the taXability of
university lands where the same were
under contract of purchase and upon
which part payment had been made.
The reply is in the affirmative and
it will have a great bearing in certain
cases where lands have been contracted
for and a partial payment made. Many
have been of the opinion that these
lands were not subject to taxation
until the title passed; strange as that
position may appear.
COURT CERTIFICATES
Salt Lake City, May u, 1896.
Hon. Morgan Richards, Jr., State
Auditor. Salt Lake City.
Dear Sir:-I have your favor of May
Z. asking for my opinion upon the fol-
lowing: rs it incumbent upon this
office to take UP the outstanding court
certificates issued prior to January 4,
1896, as provided in chapter 70, laws
of 1894, relating to compensation of
witnesses. jurors and stenographic re-
porters, where the same purports to
bear the certificate of the court COM
missioner as being true, correct and
NdllQ CSIlIllC6lSS, SlC, LII WIlCu oil
appropriation Of $7,159.94 was made by
the last legislature, and shall I draw
warrants therefor upon the presenta-
ton thereof?''
Replying thereto 1 beg to submit the
following: There can be no question
as to the liability of the state for these
fees. This fact was recognized by the
legislature in making an appropriation
to cover the same. The only question
is, how they shall be paid, and who
shall audit these claims before war
rants are drawn therefor. Subdivision
10 of section l of an act prescribing
the powers and duties of the state
auditor, ETC., approved March 10, 1896,
among other things provides that the
state auditor shall "audit all claims
against the state in cases where there
are sufficient provisions of law for the
payment thereof Under this section
think the state auditor would have
the authority to audit these claims in
asmuch as an appropriation therefor
was made by the last legislature, and
if found correct by him 1t would be
his duty to draw warrants upon the
state treasurer in payment therefor.
Respectfully submitted.
A. C. BISHOP,
n