Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1897-08-07
TAXABLE LANDS.
Question Of Whether UoSuFVeytd Rail-
road Properly is Bxtmp',
1no Attorney General Says lis Pos-
htssiun II Es'hb ishsd when tho
Surveys are made.

The attorney general has submitted
reply to the STATE board OF 6quallza.
ton on tb0 question care IL surveyed
railroad lanOs lhxablt?" AS a IN; { tr
Of law, Mr.. Bishop concludes tnst
lauGs are not tnxnblo By the Slate
The opinion iu full reads as follows:
Under the provisions o; the Cousil.
luton and IT venue Jaws Of thee State,
except certain exemptions, shall be
tazel In proportion to It's value to be
ascertsiIeu III provided by inv. IL 10
slto pro vldsd that the word "FfOpeIiy"
W thus used shall inClude moneyt,
credit, bOnus, slorkf, iranchlscs anU
all matters md things, real, personal
ana mixed, capable OF private Cwnef-
ship. Assuming that the railroad
company has posaestoTy cihim unGet
the Congressional grant, TO the lsnds
In question, Il mignt he claimed win
aOme degree OF TeasOn that they would
come within tue delnition VI property
AS above set Oui, AMI that such possei-
sorry right would therefore bB taxable
at Whatever might lie considered to to lis
true value, II II were possible 10 d.
fl nitely locate and desc Ilbe the aSDle.
Upon investigatiOn, however, | find
that the precise question which you
ask has been adjuulcSte1 by .vstai OF
the State courts, az we'll W tho Su.
preme court OF TIE United States In
which 1t has been held that such lands
are not taxable, on tho glound that IT
Is impraoticable to attempt to as,ess
them. 1t Is a well established prin-
cipsl OF law that land assessed for the
purpose OF taxation must be - dc,
scribed as to definitely locate and
identity the same. In the railroad
land grants there are certain lands
excepted out II them, such 40 have
been so.d or otherwise Disposed OF by
the United StaIes, or those to which
homestead or preem ption ella M have
attached, or mineral lands. Until the
surveys are made 1t cannot be known
what pRrts OF the land are within
those enumerated exceptions or what
ssct'Ons or parts OF sections or partB OF
sections will belong to the company,
nor until then, can the !, cality OF the
lands be determined go that descrip.
tion Will identity them.
Our revenue law provide, that land
must be assessed In parcels or Bubdi.
Visions not exceeding $40 acres each
tUu lIhCls VI luDu CONTAINING nult
than $40 acres which have been R,C-
tionizsd by the United States govern
ment must be usseIsed by sections anu
fractions OF sections. Such descrip-
ton could not be applied to uDsuf-
veyed lands, nor could description
defining In by metes and bounds be
adopted because 1t would be impossible
to locate exactly any part or psrts
thereo'. 30 that the only possible
way 10 designate or describe unsui-
veyed railroad lands would be, a.
sections and parts OF sections to be
here after entertained when the sur
veys OF the Unitei States are extended
over them.
think 1t is plain that this would
not be description ty which the
Identity OF tho lands could be estsb.
lished, and that It Is equally plain that
ths possession OF the lAHts go doaig nat
ed cannot be established untiI the sur
veys are made.
You are therefore advised that ca n
matter OF law, such laDde afe not tax.
able by the State.