The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1896-05-03

KAYSVILLE, May 2.-There is at
last a prospect that Kaysville Guys
boundary line dispute may be settled,
and that it will be definitely ascertain
ed just how far the corporations jul
risdiction extends, what property 1T
may levy and collect taxes upon, and
what property is exempt from such
taxation. This matter has been in
question for several years, ever since
E. P. Ellison of Layton brought suit
to recover from the city the value of
wagon which was levied upon and sold
for taxes. Mr. Ellison's contention was
that his property was situated so far
from the center of the city that he re-
ceived no protection and no benefits
from the municipal government, and
hence he should not be taxed. The
case was tried by Judge Zane and
was won by Mr.. Ellison. 1t was 'ap-
pealed to the territorial supreme court,
and the decision of the lower court
was confirmed. From there it was
carried to the United States supreme
court, where it remained for three
years or so before it was called UP,
and when action was finally taken the
case was thrown out for want of ju-
risdiction, thus virtually making it, a
lost case for the city. Judge Zane in
his decision had stated that on farm
property that received no benefits from
municipal government city taxes could
not be collected, but he designated no
taxing limits, consequently our munich
pal ship is at sea, heavily laden, with
I,o1
load consists of a bonded indebted
ness which is soon to fall due, and to
meet which no provisions have yet
been made by a sinking fund or other
wise.
The city has been struggling hard
during the long years of litigation to
meet their necessary expenses and The
interest on the municipal bonds with
out taxation, and up to now they have
succeeded in so doing, though this
course has prevented the making of
much needed improvements.
AT the last session of the city colln
Gil the following resolution was pre-
scented by Councilman Bishop and
unanimously adopted:
Whereas, 1t has become necessary
in order to meet the interest on the
bonded Indebtedness of this city, and
to establish a sinking fund Tor the
payment of the principal. that tax
be levied and collected for that pllr-
pose; and,
Whereas, The taxing limits of the
city are at present indefinite, there
fore. be it
Resolved, That the mayor be su-
thorized to take such steps as may be
necessary to definitely determine the
faxinp limits Of fhe citv'
1t is probable that the city will de-
fault in the payment of the interest
on the bonds in order to have a suit
brought by the bondholders in the fed
eral court of the state. This suit will
probably be to compel the city to levy
a tax, and the court will have to de
eide what property is subject to such
taxation. This seems to be the only
way, or the easiest way, ito determine
the limits. The city charter incorI,o-
rates vast area of farming country,
embracing nearly the whole of Layton
ward, and there is a diversity of opin-
ion as to whether the lines defined in
the charter will hold good. Inasmuch
as those were the recognized bounda-
ries when the bonds were issued it
may be that they will be held subject
ITO taxation for the payment of the in
debtedness. AT any rate a settlement
is much to be desired by all parties
concerned.