The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1896-08-22
Proposed Purchase of an Indus
trial School Site.
ATTORNEY GENERAL TALKS
GIVES AN OPINION ON THE BOARDS
TRANSACTIONS.
County Attorney Whittemore Gives
Dat an Opinion for the
Guidance of Auditor Fisher Re-
garding the Raise in Taxes Made
by the Board OF Equalization.

Attorney General Bishop yesterday
made clear some legal questions that
have arisen in the minds of the In
dustrial school trustees in connection
with the proposed purchase of a site
for that institution. The attorneys
opinion relative to the matter is as fol-
lows:
To the Honorable Board of Trustees
of the State Industrial School, Ogden,
Utah:
Gentlemen:-I have before me your
favor of the 18th instant in which you
submit the following and ask TO be
advised thereon: The board of Irus-
tees OF the State Industrial school are
about to purchase certain real estate
for size, etc, for the said Institution,
and the following question is asked for
your advice. TO whom shouln the
property be deeded?''
Section 6, page S62 of the laws of 1896
relating to the State Industrial school
provides that the board shall elect
one OF their number treasurer and I'M
der the direction Of the state board,
he shall be the custodian OF all OF the
funds belonging to the said school.
whether arising from an appropriation
made by the legislature and drawn
from the state treasury or from what
ever source, and shall execute to the
state bond with two or more suf-
ncuent sureties in the penal sum of
100000, conditioned that he shall faith
fully account for all money and prop-
erty that may come into his hand by
virtue of his office; all fiscal transac-
TONS and dealings on account of said
school shall be conducted by. and in
the name OF the treasurer thereof, who
shall be capable in law of sueiner and
being sued in all matters concerning
sad school by his name of office. and
by that name he is authorized to sue
for and recover all sums of money or
any property due from any person 10
the state on account of any business
pertaining to the said school
upon the Interpretation or construc-
lion OF this statute depends the answer
10 your inquiry, All fiscal transac-
tons and dealings" are words used by
the legislature
Would the taking of title to prop
erty purchased by the Institution come
Wltnln this provision? l am inclined
10 think 1t would. This conclusion is
strengthened somewhat by the clause
Whlch IolIoWS further on, which en-
powers the treasurer to sue for and
recover all sums OF money, or amy prop
state.
II suit should be instituted for the
recovery of certain property and a de-
cree was rendered thereon the title
wound necessarily be vested in the
treasurer or the said school for the use
and benefit thereof Such suit under
the provisions of this statute would be
cond1cted by and in the name OF the
o,eas u, thereof, as is provided in
one clause, or, "by his name of of
nee in another clause of said section.
am OF opinion that the title might
De taken In either of two Ways. to-Uit.
Ilrst to John T. Rich, treasurer of the
state industrial school and his success
sors IN Office or second: to the
treasurer OF State Industrial SCHOOL,
II there is any difference I am in
cnned to think it would be in favor of
the latter. [ would therefore s,,f1e,aet
that the latter be adopted as 8, nroner
style OF name in which all fiscal tran
SactlonS shall be conducted. which
wound include the taking of title to real
estate purchased by the said institu-
tlon, and as proper title in the insti-
tuition Of suits for the recovery of
money or other property due from anv
person 10 the said institution. 1 have
the honor to be, your obedient servant
A. c. BISHOP, Attorney General
In line with Attorney-General
Bishops opinion few days ago as to
whether the state board of eouaIiza-
toms raise of 20 per cent on the taxes
IN TINS county, is in accordance
Wl9h the statutes, County Attorney
Whittemore has prepared an opinion
Tor the guidance of Auditor Fisher, in
response to query from the latter.
The document is as follows:
Dear Sir-In response to your re-
quest of the 18th inst. for an opinion as
n hat
state board of equalization in making a,
20 per cent increase in the assessed
valuation of merchandise in the county
AFFECTS any other than state taxes. T
beg leave to reply that the state board
OF equalization has been vested with
constitutional, as well as legislative
authority to equalize the valuation of
the taxable property of the several
counties in this state for the purpose
of taxation, and, under such rules as
1t may prescribe, transmit a notice to
the county auditor Of the county af-
fected thereby, to increase, or lower,
any assessment contained in the as
sessment book of such county, so as
to equalize the assessment of the
property contained therein and make
the assessment conform to the true
value, in money, of the property as
sessed.
The secretary of the state board Of
equalization is required by the revenue
law to transmit to each county auditor
statement of the changes made by
the board in the assessment book of
the county, or any assessment con-
tanned therein, and of the percentum
to be added or deducted from the
valuation of such statement which no.
tice is prima facie evidence of the
regularity of all the proceedings of
the board resulting in the action which
is the subject matter Of the statement.
The same law requires that as soon
as the county auditor receives from the
state board of equalization state
ment Of the changes made by the board
in the assessment book of the county.
or of any assessment contained there
in, he must make the corresponding
changes in the assessment book. by
entering the same, in a column provid-
ed with the proper heading, in the as
sessment book, counting any fractional
sum when more than fifty cents as one
dollar, and emitting it when less than
fifty cents. The county auditor muss
then compute, and enter in a separate
money column, in the assessment book.
the respective sums to be paid as
tax on the property therein enumer-
ated, state, county. school and special
taxes being separately set out and foot
up the column, showing the total amount
of such taxes and the columns of total
value of property in the county as
corrected under the direction of the
state board Of equalization
am of the oDiniQn that WHOM tba