The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1897-07-10

% TO 2 o'clock and 45 minutes the
CITY revenue had been decreased by
over 5000. Ut was $1,000 and over ere
the day closed. on mortgage abate-
menEs and reductions of personal prop
erty, and real estate. The 30 odd wild
oWs whose taxes were abated SO and
$3.50 and So We're net counted. From
the best Of indica tons il appears that
the amount of revenue the city would
have received has been reduced 3d.
65e.
There is no disposition to criticise the
board for its action in reducing valua-
tons and in making attachments. but
unless the finance committee Of the city
council has made a wide margin on
allowances, the next cityecouncil is go
ing to be shy when il comes to make
up its jewels.
MGURRIN'S CASE.
Attorney Van Cott decided yesterday
that Frank McGurrin, or any other
man for that matter. could not bunch
his statement Of Indebtedness and file
same, but must file a detailed state
ment. Mr.. AIcGurrin will doubtless file
his statement today, unless he deter
mines to make fight on the judgment
Of the attorney.
The State Bank of Utah filed re-
quest for Information, which was re-
ferred to the county attorney for his
shall pay taxes on the assessed or act
ual valuation Of the stock. The stock
is worth $50 or whereabouts, and is as
sessed at sec. This plan of assessing
banks does not work both ways with
equal facility. The rule is to deduct
the value Of the real estate. take off 80
per cent, and make the assessment. By
so doing Deseret National stock. which
IS worth S1.90. is taxed at S1.12, while
STATE Bank stock. worth approximately
$50, is taxed at s66. The attorney has
not yet rendered an opinion.
SfeTilen Hays secured an abatement
OF S20,5OO on mortgages assessed TO him
which were paid up, or not were as
sessable.
James Campbell was lucky to the ex-
tent Of $1,000 abatement on PERSONAL
property.
VAN Colts OPINIONS.
In reference to the McGurrin mat
ter. after quoting The premises. the
county attorney says:
We are of the opinion that
they are not entitled TO have these de-
auctions allowed until they disclose
the name or names of the persons to
whom they are indebted and the
amount Of the Indebtedness TO each,
and also that such Indebtedness is not
barred by the statute of limita-
tons, or; in case such Indebtedness so
barred, that they acknowledge the
same in writing, duly subscribed % 426,
laws of 1886. We take il that all the
provisions of the revenue act should
be construed together. and. taking the
language on p. 430 and on .. 427, section
II, in connection with that we have
above quoted, we think it very clear
that you can insist upon this disclosure
being made; and we are confirmed in
this opinion upon an examination Of
-,
where a special exemption from this /
disclosure has been made in the case /
OF a banker, those statutes expressly |
saying that bankers need not disclose I
the names of their depositors, while I
our statute, enacted after these two /
and copying very closely after the |
Montana statute. has made no excep-
tion of this kind"
WALKER BROS. 4
In reference to the statement of
Walker Bros. the attorneys Office ad-
vises that it does not comply with the
statute as it fails to show its devia-
ton from books sof entry and accounts
ordinarily in use IN their business, and
that the amounts shown are an average
OF the corresponding amounts as shown
by books of entry and account for 80
days next preceding its date as pro-
vided by law. Tx purpose of the
= luLt - ~ prevent any SuALNAuS Ut
changing Of accounts for a day for the
purpose of making a statement of this
kind and the law requires that the
statement should be an average of the
accounts for 80 days, so that it viii
a fair and just showing of
the actual state of business of she
party concerned The attorney con-
cluGes: You are entitled to insist
that the affidavit attached to this state
ment shall conform with the pro-
visions OF the law above recited.''
AS to the question as to whether uni
versity lands which have not all beer
paid for (the title TO same still remain
ng with the state) which have been
sold TO the people on the installment
plan and not fully paid for. the at
torney holds that the interest of the
parties may be taxed, but they are
not TO be assessed at their full value
TO the purchaser.
AS TO the question whether a person .
can be taxed for money in bank which
has been derived from the net pro- ,
leeds of mines already taxed, the at !
-orney IS of the opinion that l. proof ,
s shown of this condition the money
cannot be taxed. This, of course, does :
lot preclude an assessment on money
received from any other source.
When the McGurrin opinion was read $
Mr.. Hall moved that he be required c
o make the statement as required by !
he law. This carried without oppo- :
;ition. /
The Walker Bros. matter was next {
AIKEN up and here Mr.. Hall INDUCED S
n a few remarks.
I'VE have here two statements by
n J. Cneesman. VINO says he is cashier
or Walker Bros. He shows a varia-
ion Of sS5 900 in the assets. 1 am sur I
,rised and very much astonished ar s
his condition. I note, too, this firm is
co-partnership and ] much doubt if
lie has the right 10 make this affidavit.
lot being a member l move this
tatement be required rs provided by
aw and that one partner make this G
This motion prevailed =.
7e following other attachments were Il
aaGe:
Bessie E Tolhurst. s67s; White &
ons Co. $500; Louisa Miller, $500; II.
:. Farrell. 500: T. K. Williams. mort
age. 1880; Salt Lake Dramatic as
location, $1,000. Mary Crowtfler, 81. $50; Il
liza 3. Eastmond. mortgage, $4,000; 5
. III. Waddeil, 81. 1856; Julia f. KimbaIl, f