The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1896-05-06
JURORS AND WITNESSES.
Salt Lake City, May 4,

Salt Lake City, May 4, 1896.
To His Excellency Heber NJ. Wells.
Governor, etc:
Dear Sir-Pucsuant to your request
that / investigate and report to you
the question of compensation of jurors
and witnesses in criminal cases since
the 4th day of January, 1896, and to adj
wise you Of the method of their pay
ment, and when they are likely 10
receive payment, / beg to report as
follows:
Subdivision OF section "a of the
county government bill, passed by the
hast legislature. in prescribing the du-
ties of clerk of the district court,
among other things provides: 'As clerk
of the district court, he shall issue a
certificate of the attendance and mile
age of all jurors and all witnesses in
criminal cases Subdivision Z of sec
ton lis of the same act. relating TO
the duties Of county attorney, pro-
Vides He shall examine, and when
approved by him, attach his approval
and signature to the certificate of at
tendance and mileage of all jurors and
all witnesses in criminal cases issued
by the county clerk" Section 166 of
the same act provides: AT such times
as the board OF county commissioners
may designate it shall be the duty of
the county attorney and county au-
ditOr of each county to prepare in du-
plicate and verify under oath a full
and complete itemized statement of all
certificates issued by the clerk of the
district court and county attorney
since the date of the last statement
Cor in case no former statement has
been made then since January 4, 1886
for mileage and attendance Of grand
jurors, for mileage and attendance of
petit jurors engaged in the trial of
IN he = scs, ~ n,a,-t
mileage and attendance of witnesses
summoned by or on behalf of the state
in criminal cases in the district court.
One of said statements Shall
be transmitted TO the state auditor and
the other shall be filed in the office of
the county clerk. Upon the receipt of
said statement by the state auditor he
shall, unless he finds the same to be
incorrect, draw his warrant in favor
of the county treasurer upon the state
treasurer for the whole amount of said
juor and witness certificates as shown
by said statement and shall
transmit the same to the county treas
urer. The county treasurer shall hold
the funds SO drawn from the state
treasurer upon the warrant aforesaid,
as a separate fund for the redemption
OF the juror and witness certificates
above described"
This law is not an emergency act,
and therefore is not in force at the
present time but will become operative
and in force from and after June ,,
1896. You will observe that section
active, and upon its taking eff
feet on June 5, 1896, will relate
back and include all jurors and wit
nesses' fees incurred subsequent to
Jan. 4th, 1896 Of course under this law
these fees cannot be paid prior to June
5 1896, but at that time they may be
certified to the state auditor by the
county auditor and treasurer and a war
rant upon the state treasurer in favor
of the respective counties shall be
drawn therefor The time of the pay
melt CT these state warrants viii de-
pend upon the fact as to whether
there shall be any money in the state
treasury applicable to this purpose, an
appropriation having been made for
the payment of these fees out Of any
money not otherwise appropriated.
The probability, in my opinion, is that
there is likely to be money on hand for
this purpose on and after June 5, 1896,
or soon thereafter.
I have the honor to be, very respect
fully yours,
Attorney General.
To the board Of equalization the at
torney- general sent in the following
opinion:
ASSESSMENT OF MORTGAGES.
Salt Lake City, May 4, 1896.
The Honorable Board of Equalization,
Salt Lake City, Utah:
Gentlemen have your favor of the
25th Of April, asking for my opinion
upon the following: Under the pro-
visions of the revenue act, approved
April ), 1926, do you think it proper to
list and assess mortgages standing
upon the records of the several coun-
ties of the state and known to be held
and owned by non-residents Of the
state, or subsequent to making the
assessment ascertained TO be
so owned? And if so listed and as
sessed, could the taxes be collected in
case of delinquency, and how?"
Anwering the first part of your ques-
ton, I beg to say, 1 am of the opinion
that where mortgage is owned and
held by nonresident of the state, it
would not be subject to taxation within
his state. Personal property, consist
ing of bonds, mortgages, and debts
generally, has no sftus independent of
the domicile Of the owner, especially
where the instruments constituting the
evidence of debt are separated from
the actual possession of the owners.
Both in law and equity the mortgage
has only chattel interest While it
IS true that the situs Of the property
mortgaged is within the jurisdiction of
the state, the mortgage itself being
personal properly, a chose in action at
taches to the owner If the property |
mortgages attaches to the person of |
the owner, it follows that these mort |
cages are not property within the state /
and if not, they are not the subject Of |
taxation This doctrine seems to be |
supported both by principle and the !
weight of authority
4 different rule might prevail in case !
securities owned by a nom
resident were placed in the hands of an /
agent or agents in this state for the |
purpose of collection and reinvestment: |
in such case, they could probably be |
taxed at the agents residence as be- |
ing property in an agents possession, |
and hence coming under the general |
rule governing such property, as pro- |
vided in sections IA and Is of the rev. |
enue act. On this point, however, there I
is some conflict. In any event, the |
agent must of necessity be authorized |
10 do some act in reference to the mort
gage. If the owner keeps exclusive |
control of it, it is still in his possession.
In other words, there must be a bona
f5e agency. Your question, however,
does not contemplate nor include such
cases, as 1T is confined to mortgages
known to be held and owned by nom
residents of the state"
You also ask my opinion upon sec
tons rs and II of the revenue act so far