The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1896-06-25

stat hoard OIL SQQdl4EcIA
oortant topic. the acting attorney gen
eral. Hon. c. S. Varian, yesterday sent
the board a communication whicn IS
very important.
Although the reply of the acting al
torney general is herewith appenoeo'
q summary of the same divuiges the
ivfnrnation that the board may COM
,sl the boards of county commissioners
in the several counties Throughout lIle
state TO provide maps for the assessor
and :f the boards do not do this, the
surveyor may be called upon, by the
ofFicial alluded to, and the maps pro-
cured one half of the cost Of when
shall be charged to the county
This matter does not affect the peo-
ple of the state as much as does liie
second topic touched upon, winch Is IN
relation to mortgages. The amount Oh
a mortgage, in the Judgment OF Mr.
vaTian must not be deducted from the
value of the property.
In the event of the assessors BOOKS
having been completed, he does not
deem it nece ssary to have the BOOKS
gone over with a view OF designating
those who have to pay poll tax
The matter OF payment of salaries to
officials who hold two or three ohlces
is touched upon briefly, but succinctlV'
and he decides that where certain Of
fees are combined the holder of the
same may receive the salary paid Tor
one position and one half the salary
fixed by law for the other.
in ayT Is as IOllOWS.
Salt Lake City, June IS, 1896.
TO the State Board OF EquaAlzalioh'
Salt Lake City:
Gentlemen-I am in receipt OF your
communication of The 18th instant re-
uuesting an opinion upon certain ques-
tons therein propounded, as follows:
First-What action may be Legally
taken by the board to compel the
county commissioners in any county
to provide maps for the use of the as
SCISSOR. under the provisions OF section
30 of the Revenue act?'
AnsWerAThe law directs the board OF
county commissioners to provide these
maps. and it is further provided that
all of these maps shall be plated and
made by the county surveyors. (Sec-
ton 1913, county government bill.)
Il is the plain duty of the county
commissioners to order these maps,
but in the event of failure or refusal
TO do So the business of the assessor
must not ston He may order and
procure them himself. In the event Of
his failure 10 do so. in the opinion of
this office, the board of equalization
may procure them. In either case the
county surveyor should be called upon
to make the maps. If he fails, or re
fuses, the same may be procured to be.
made by other competent persons. and
the county in default must pay one
half thereof. In an aggravated case,
If necessary, penalties may be enforced
against the commissioners and sur
veyor, for Wilful failure to perform
their duties. The commissioners are
liable on their official bonds to forfeit
to the use of the county $500, in a1di-
ton to the penalties prescribed by the
penal code. Section 45. county gov
eminent act0
Attention is directed TO the power of
the board to prescribe a rule requiring
the assessor, when the commissioners
refuse TO furnish maps, to apply TO the
surveyor, and in the event of his re-
refusal TO procure the maps to be
made, etc. (Par. ?. section 81. revenue
actO
Second-"In listing property upon
which there is a mortgage, is it proper
to deduct the amount Of the mortgage
from the value of the property"
ArSW6r-NO.
Third-"Wiu it be necessary this
year. to place the figure opposite the
name of each taxpayer liable to pay
poll taxi?
Answer-The law requires this to be
done, and the assessment book which
contains this designation must be COM
Dleted on or before the first Monday
in June In fact, as I am informed,
much of the work of the assessors was
lo To- frn off ra-i1
g. 1861
The hooks are now, or should be in
the keeping of the county treasurer.
preparatory to tie equalization Of
taxes. The requirement of the statute
does not effect the assessment of prop
erty. but is only an incident, intended
to aid the officer in collecting poll
taxes. To require the assessors, at
this time. 20 go over the roll for this
purpose. would be inanra cticable and
expensive I do not think it impera-
tive under the circumstances.
Fourth-"ln counties where one per-
son holds the two offices Of assessor
and collector. viii be be entitled to re-
oeive the full amount of the salaries
fixed by the legislature for the two
offiees?''
Answer-When the offices of assessor
and collector are lawfully combined by
the county commissioners, the incum-
bent of the offices may receive the
highest salary fixed for either Office
together with one-half the amount
fixed for the other Office. That is to
say, the incumbent is entitled TO the
highest salary fixed by the law for
either Office and one-l1alf the salary so
fixed for the other. This much seems
clear. But the law does not seem to
include Gin .erms) the case of a COM
biration of these Offices prior to the
institution of a state government. Nev-
ertheless, under the territorial law, the
compensation OF the assessor and coll
lector was fixed by the county court
upon the return Of the assessment roll.
and the present law provides for the
fixing Of the compensation when the
Offices are combined by the commits
sioner as prescribed by section II, of
the salary act. and necessarily the in
tention of the legislature was to con-
tinue existing offices and conditions
until the new system should go into
operation. This section expresses the
legislative Will as TO salaries for COM
bined offices and should not be igncr-
ed. I am of the opinion that section
Ii of the salary act may be applied TO
existing conditions and its provisions
as to the combined Offices made effect
I've as to the compensation of the as
8 SCISSOR and collector. in counties where
the Offices are already united. there
fore answer that in such cases the
incumbent is not entitled to receive
the legislature for both Offices, but as
before stated. The highest salary fixed
for either Office and one-half the sal
airy fixed for the other.
It is to be observed that the salaries
of the assessor and collector are de-