The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1896-11-15
Yesterday Was the Last Day of
Grace.
TAXATION UF MORTGAGES
SUBJECT SEEMS TO BE RAISING
CONSIDERABLE TROUBLE.
An Opinion by Acknowledgement
Bishop Covering the Whole
Ground-The Collection of Special
school Taxes.

County Collector Spencer was very
busy man yesterday, it being the last
day upon which people could pay their
taxes without having penalty at
tached to it, AS a result the people
poured into the office from the time of
it's opening in the morning until after
the closing hour last evening. The re-
ceipts for the day were by far the
largest during the year
The subject of mortgage tax has been
widely discussed and the collector has
had a big job on hand explaining the
point. 1t appears that the taxation
of mortgages is not only causing
trouble in this county, but that. there
are others. Acknowledgement Bishop
yesterday rendered an opinion which
covers the essential points relative TO
the collection of taxes on this class of
property. The opinion was gotten out
in response to letter of inquiry from
County Attorney ]. K. Reed of Emery
county and reads as follows:
]. K. Reed, Esq, County Attorney of
Emery County, Castle Dale, Utah:
Dear Sir-Your favor of the LIST inst
is before me in relation to the assess
ment of mortgages and the collection
of the taxes thereon.
Your question, How will the collec-
tor compel payment on any mortgage
on which assessment has been made
and what can be levied upon?" may
be answered, The same as any class
of personal property"
Every tax has the effect of a judg-
ment against the person, and every lien
created by this act has the force and
effect of an execution duly levied
against all personal property of the
delinquent; the judgment is not salts
fed or the lien removed until the taxes
are paid or the property sold for the
payment thereof" (Section 80 of the
revenue act.")
Every tax upon personal property is
lien upon the real property of the
owner thereof, from and after u o'clock
m. of the first Monday in March of
each year" (Section SO of the same
actD
The treasurer may collect the taxes
delinquent on personal property, except
when the real estate is liable therfor,
by seizure and sale of any personal
property owned by the delinquent"
(Section 125 of the same act.)
''On payment of the price bid for
any personal property sold the delivery
thereof with a bill of sale vests the
title thereto in the purchaser" (Sec-
ton 129 of the same act)
That mortgage is property and sub
Ject to taxation, there can be no ques-
ton, when so assessed.
1t will be observed from these pro-
visions of the law that the tax thereon
has the force and effect of an execu-
ton duly levied against all of the per-
sonal property of the delinquent
l think the law would authorize the
treasurer to take into his possession
the mortgage so taxed, and under the
provisions of sections 126 ami 127, sell
the same at public auction, provided
the owner of the mortgage was not the
owner of the real estate, in which case
the tax would be a lien against the
real estate and he could proceed to
sell the real estate in satisfaction of
the taxes on the mortgage.
AS to your second question, Have the
county commissioners, under the law.
the right to charge school districts
with the collection of special school
taXes?" permit me to say that l know
of no provision in the present law
which will authorize such a charge.
l have the honor to be very respect
fully yours, A. c. BISHOP,
A