The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1897-03-26

An interesting question in which most
of the counties in the state are more
or less concerned has been submitted
TO the attorneys general. County Attor-
ney Page of Piute seeks enlightenment
as to whether the board of county COM
missioners can levy a tax of five mills
on each dollar of assessed valuation in
the county for county purposes as per
section 81 of the revenue act, and in
addition thereto levy any property tax
of the INDECENT sick, ETC., and if so, in
for the INDECENT sick, etc, and II so, in
what amount may such tax be levied?
If not. can the board. in addition to
levying the tax of five mills above
mentioned, levy a poll tax for the pur-
pose Of providing for said poor; and
if so, how and when shall such poll tax
be levied. and what amount may be so
levied?
In answering. Attorney General Bish-
op points 10 section 81 of the revenue
act. authorizing the commissioners to
levy a tax not to exceed mills on the
dollar Of assessed valuation. the tax
to be for county purposes. In sec
ton 165 of the county government bill
the legislature specified what shall con-
stitute county charges, among which
are enumerated the necessary eX
penses incurred in the support of the
county hospitals. poor houses, and the
INDECENT sick and otherwise INDECENT
roor whose support is chargeable to
the county, In subdivision 8 of the
same section this provision is found:
Every other sum directed by law to
be raised for any county purposes un-
der the direction of the board of county
commissioners, or declared to be
county charge
Thus, the attorney general thinks, it
will be seen that the Legislature treated
this as one of the purposes for which
the levy Of a tax not to exceed mills
on the dollar should be made, and
there is nothing in the whole bill when
read together that would indicate an
intention on the part of the legislature
to single out this particular item and
make it the object or purpose for which
there should be levied and collected
special tax.
In explaining subdivision 5, section
p, of the county government act, which
refers to the general and permanent
power CT the board and which reads:
ITO provide for the care and mainten-
ance of the INDECENT sick or otherwise
dependent poor ot the county
and for such purposes to levy the nee
essary property or poll tax are both
therefor. the Encouragement says:
In view of all the law relating to
the powers of county commissioners |
am inclined to think that the only
purpose of the words and for such
purposes to levy the necessary prop
erty tax therefor
was to bring to the boards attention
this item of expense that it might con-
slider it when estimating the levy which
should be made for all county pur-
poses. and among which. this should !
be included. l am
therefore of the opinion that it was
the intention of the law TO treat this
expense as one which should be pro-
vided for by the county commission |
ers when making the levy (not TO ex- I
reed millS) for county purposes, and |
that there is no authority in law for |
making a special levy in any amount |
for the purposes mentioned"
Replying to the second part of the |
question. Mr. Bishop says that |
careful examination of the law author |
zing the levy. regulating the cOllec-
ion and directing the application OF |
poll taxes convinceS him that the word /
poll tax" in subdivision was mad |
used. In substantiation of /
his belief he points to section ZOfi, !
Is of the laws of 1888.
which provides: ''All poll tax. except |
such as is collected by Incorporated |
owns or cities. shall be expended I'M
Ter the direction and pursuant to the !
,rders of the respective county courts
n making and improving highways;
ind all moneys collected in lieu of la
)or, except such as may be collected !
" incorporated towns or cities. shall
,e paid into the county treasury and
,e expended under the direction of the
court on the public highways"
The only provisions of law regulating
he levy and collection of poll taxes
md directing the application thereof is
hat found in chapter IL, page 73S, of
which the foregoing is part, and it
Gems clear that it must be expended
or public highway improvement. All
his leads the encouragement to con-
lude as follows:
There being no other or different
aw upon this subject, l am of the
pinion that any poll tax sought to
e levied must be levied, collected and
pplied in accordance with the pro-
isions of said chapter Is, and that the
ounty commissioners are not author
zed in law to levy a poll tax for any
ther or different purpose