Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1897-03-02
FROM The ATTY GENERAL.
Question Of Assessing and Collecting
Taxes Discussed.


The attorney general handed down
answers to the following questions to.
day:
The communication Ia addressed to
County Attorney d. II. Morris OF 81.
George.
The fret question Mr.. Morris asks lie!
In remltting taxes collected on tran
STORY herds to the county In which
they range during portion OF the
year. should the county where the tax
| IL assessed and collected remit one half
| VI the county school lax, ur only one
halt OF the tax lor county purposes,
lees the coats OF assessing anu collect
| ing the same.
Second-Upon what bssls is the ccst
| OF assessing and collecting the eaiJ tax
| compute,
Third-Are the ctunty commits.
| siouers entitled TO charge fees when
sitting ~ water com missionete under
the provisions OF section 2776 page l32
OF the Compiled Laws Of Utsh, 1858?
Answering the first question, the
attorney general says:
81 am Of the opinion that the Legis-
lature INTENDED that one.hnlf OF the
| tex Which relates to the whole county
| should TIE RENTED In sucn cases, that
| is one.half OF the taxes which are i'm
| posed by the action OF the board OF
| county commissioners.
Section "a, Article IL, page l3), pro-
vides that tue Loard OF county commits
| sioners at the time OF making the an
| nual levy OF other county taxes must
hvJ a county school tax, and
| 4. alsO provides that 1t shall be
| collected ~ the same manner
as other taxes. 1t will pe observed
that the county school tax thus be.
| comes tax upon all the properly In
the cJnnty, ond the theory upon
| whica the division OF taxes provided
| Tor in section 81 supra, IL, that each
| county ahall be entllle TO ono half OF
| the taxes Tor the purpOsea which are
| wholly within the county, upon the
ground that the stock III question has
ueen ranged In both OF the counties at
| u iisrent times curing the year, and
while The expression county txes"
as 1t appears IN section "a, supra, by a
| strict aud technical Interpretation
might be limited to taxes
for county purposes, yet am
| inclined to tue opinion that the
1
county school tax was TO include the
same as the county tax TOR other pur.
poses.
"You will observe that there is IA
Distinction IN the manner OF assessing
property between that referred to il
section "a, and sections IS, 80, 81, 3S
and SO. In section "a reference Is hau
anly to a trausitOTy nerds which range
in TWO counties at different times
during the year, but which 10 now
owned by resiueLt OF either of said
counties. Section 33 reIates tu stock
owned and slmmereu In one county
aud wintered In another, while in
section 80 the inverse proposition ~
true, and 30 on through the other sec.
lions, the purpose beng TO provide 30
as tn cover a different state OF facts in
each seo,ioD,"
Answering the second question he
sayt:
"rhere Ia no provision OF law by
which this can be- determined. 1t Is
y question which must he determine ID
mutually between the counties inter.
eHted. OF course, II the cantor agree
II would then become a question sus-
cept, OF adjudication by arbitration
or by the courts as the cass might be,'
Regarding the question as TO
whether county commits sioners should
charge for sitting rs water comm g.
souers he says:
al think the question should be AT.
swered in the negative. County
commissioners are preCluded from re-
ceiving any compensation Whatsoever
in aduiIion TO the salaries paOyiied by
law.
"Section OF chapter l24 OF the
laws OF 1895 provides, that members
OF the boards OF county clmmissionei
snsll not receive any compensation
IN addition 10 their regular sAlaTiss as
tixed by law, for any special or cola
mittee work. They are entitled to
their actual travelling expenses in.
CURED in the discharge OF tue duties
OF lhair Office, proyideI 1t shall MT
exceed $500 each.
SIT the law provides that they must
sit as water commissioners ior the
purpose Of determining controversies
: relating thereto, such acts become
official duties and would be included
; In the Hxed anu defiuite salary pro-
. vided by law"