Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1897-08-26
REPORTSOF COUN1YAUDITOR
Officers Who Fall 10 Send Same 10
The Stats Board,
Are Guilty Of "a aSisdomsnnor says
Attorney General
ynishop.

The Stale biaid OF equalization
| wrote Attorney General BishOp r..
Gently asking to be ad vised as to whe,
action should be taken In CASES where
county auditors fall to make out and
iorwsrd their reports to the bosrd as
required by the "revenue act"
Mr.. B'shop'e reply IL as follow:
Under the rovisions OF sections 81
anu 99 OF the X venus act 1t 10 en-.
Joined ae duty Of the 0 unity auiitor
OF escn clunty to prepare and furnish
10 the b ate bpari Of equalization, on
or before the last Monday In July
each year, a certain statement from
the assessment book az corrected by
the county commissioner.
1t 10 ptUviued tt section 81 of the
same act, that the State board Of
equal ition sball, In case The county
huditor tails to forward the statemen,
above re erred to, obtain the same or
so much thereof as ma be nece sary
from other reliable sources. Your
b ard Is empowed by law "to prescribe
rules for lie own government sud for
the Transaction of Its businssr,D auu
ALTO "lo prescribe Iuies and regulations
sot In col hiot with the Constitution
anu laws oil The State, TO govern county
commissioners when tquslizing aud
as. essore wien assessing"
1t seems that your board, pursuant 10
this general authority, has pre.t rlbed
rule requiring county audit.Is TO
iurnish tue statement which 10 re-.
CURED at their hands under se elton OF
,upta.
Section So provites, "That every
hicer who refuses TO obey the
ruies prescribed by the hoard
VI to perform the duties
pr,scribed therein, FORTE Its to the st Il.
five hundred dollars to be recovered in
mn action In the name OF the STATE,
which action may be commenced aud
iried In my county In the State"
From subulv!sion 2 OF section 50 1t
Will bo observed that y ur board mas
been expressly authorized, VITA Ger.
tain hmitatiVns, MAKE rules anu
regulations go'Vning equity m.
missluners anu ssseseors respecting
their duties as equs lizsrs anu assessors
respectively. While yLur boar may
undoubtedly make such rules affecting
the uiiee Of any county fficer ne
thali be Necessarily to the pr. per con.
uuct OF your ofiice, am OF OPT uivu
that the wo,-s "every officer" In
aecliOn SO, as far ne the impv,itisn OF
the Ienu'iy therein pTescribei Is co =
ccrned, Tor n feinsai To perform an
UfiicIai duty, Can apply only /, fl ,-r.
named ~ unJivisIOu . OF sect,u.. 50,
W.: cOun y Q mmisslon efs aud cou
~ utpessvis. 4 ues direct your at
teniiOn, however TO 4447 II the m
pileu lave OF 1883, rea iins as Toll VS..
"Ev ry wiliul omission % peri In
any uuty eLioineu by law upon aly
public oihcet, or per Oh holding any
public iust or employ ,uent, wners ut
speci Provision shall have beeb
made tor the punishment Of such de.
ii'qutncy, Is punishable as a misde.
meauUT.O
You are therefore advised that 0
county auditor who refuses or wiilully
omits 10 perform aU flicIal duty, /.
smensole to prosecution Ior misut-
meanor under si47 supra, and pro.
csedings against MIN In the nature
an accusation may be prese nted ny ~.
grand jury or the county q o ney G,
Ihe County Tor whion he II eiec,. =, u
provided IN chapter 81 Uf the laws u
1895.