Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1896-05-13
OPINIONS BY BISHOP.
Information 10 tho Board Of Equallza'
iiou and state Auditor.


Attorney General Bishop Is fire.
queutly called upon nowadays 10 ue'
liver opinions on new laws Tor Tue
guidance Of other officials OF ihs c1tn-
monvealth in the dItohhfge OF iheif
duties. The last two camc yesteIuay
AFTERNOON. The ffst IL addressed TO
the board Of equnliaation aud tesas As
follows:
Gentlemen-I have your favor OF the
9Th inst, In which you submit the iol-
lowingi "The assessor OF Iooelo county
has Informed the board that prior
70 tho enactment Of tho revenue
act. he has assessed property OF tho Oro-
gon Short Line a Utah Northern l'Ail-
way company In Tooele county, such a.
county assessors were empowered 70
assess undor tho provisions Oi theamend-
ment TO the law creating the board, a.
found In chapter ~ OF the session laws
Of 1894. ..- 60
noction 90 OF tho revenue act, bis assesH-
men, should stand, and that having
made this assessment In accordance Win
lawa.it stood prior 10 April 5th, lho
date OF the approval OF the revenue act,
the board Ia debarrod from assessing tho
rntno. and he will not eliminate said as
sessnlont from his roll"
In my opinion tho position taken by
the assessor " ToOelo county IL correct
The law, a. found In chapter ~, session
Lava Of 1901, was tho Law upon this SUD
iert IN to April oh, 1900, when tho Tevo-
ndo act took effect The revenue set, IN
40 far ~ ID relates to this Kind OF prop
srtv l. In no sense retroactive either uy
express terms or necessary implichuon'
In subdivision Is. Of section % OF tho
revenue act II IL provided, THAT Ill n'-
sossmonts made on property within thls
state prior 10 tho passage and hppfoVal
of this act, 30 far A. tho same have been
made la accordance with law, are hereby
validated add confirmed"
Under thi. provision Il was clearly tho
intention of tho Legislature not u dis
turb any assessments which had been
made prior thereto; and " IA equally
clear that instead OF tho law being retro
active II was by this provision expressly
designed that Il should not be. am
therefore Of the opinion that tho prop
orty IN question, having boon properly
assessed by the county assessor prior to
April o, 1900, that tho came shall stand
~ tho assessment for that year and that
the state board Of equalization has no
Jurisdiction In tho premises.
You also ask for my opinion upon tho
following care university lands under
contract OF purchase aud upon which part
payment has been made, subject to as
Sessmont aud taxationY'
Answering, permit mo 70 say that,
In my opinion, they arc subject 10 tax
alton.
have tho honor to be, worry rospoct-
fully yours.
The second opinion was addressed to
the slAie Auaitor AMI read a. follow;
Dear Slri-I have your favor Of May
7th, asking for my opinion upon tho iol-
lowing. SIS II incumbent upon this
Office 20 take up the outstanding court
certificates issued prior to January 4,
1890, as provided Ia chapter ~, laws Of
1894. relating TO compensation OF Wit
nosHos, Jurors and HtonOgTaphlc reporters,
where the same purportH 10 bear the GER
tihcate Of the court commissioner as be-
ing true, correct ana valid certificates,
oic., for which AN appropriation OF
u, 1891 was made by tho last Logisla-
tuTe, and shall draw warrants therefor
upon tho presentation thorooi2i
Replying thereto, 1 beg To submit tho
following; There can DO no question A. TO
the liability OF the state for these fees.
1hls fact was recognized by tho Leglsla-
tufO in making an appropriation to cover
the same. Tho only question 10 how they
shall be paid, aud VINO shall audit those
claims before warrants arc drawn there
for. Subdivision 10 dissection l., OF an act
prescribing the powers and duties Of tho
Stato Auditor, otc., approved March ~,
1895, among other things provides that
the State Auditor shall "audii all claims
against the state In cases where there arc
sufficient provisions Of law Tor tho pay
ment th0rooLn Under this section think
the state Auditor would have the author
ity 10 audit these claims inhamuch as an
appropriation therefor was made by the
last Legislature, and II found correct by
him, II would DO his duty TO draw war
rants upon tho state treasurer in pay
mont therefor.