Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1897-02-05
NOT BY THE LEGISLATURE.
The Question Of Raising Revenue
for The Support Of Counties.


Hon. 3. NJ. Cook, chairman Of the
H9use committee on live AZ ck, has
submitted to the attorney general q
bill providing for the payment OF q
License on the railing, etc, OF sheep,
asking his opinion. MI. Bishop sent
the iollowinc reply this afternoons:
Dear Sir-In response to your request
| for nm opinion ~ to The cous.iiutionaltty
OF House bill No. %, "a bill for an uot
| to provide revenue FOR he support OF tho
government OF Tho state of U,ah, and to
provide tor license upon he business
OF owning, raising, grazing, herding or
pasturing sheep IN the several counties
| Of the State OF Utah, and to declare
| violation hereof misdemeanor, and to
| provide punishment therefor" 1 beg
| leave TO say:
The bill in its present form would be
| uncOns'itutional,a s being in conflict with
| chapter OF article 10 OF the Constitu-
ton OF tie state, which provides as fol-
lows; 1.-THE Legislature shall not impose
taxes for the purpose of any county,
city, town, or oth0r municipal corpora
ton, but may, by law. vest in tho cor
porac authorities thereof, respectively,
the power to assess aud collect taxes for
all purposes OF such corporation"
Under the provisions OF the bill the
license tax is 10 b0 imposed upon every
person now engaged in, or who may
hereafter engage in, the business Of own
Ing raj ing, grazing ahorling, or pas,ur-
ing sheep, etc, in any county " the State
OF Utah.
Section 9 Of said bill provides that all
moneys collect d for such licenses shall
be paid to the county treasurer, and by
him placed 10 the credit of the general
fund OF such county.
II will be observed that the object of
the bill is the raising OF revenue for
county purposes, aud under the section
OF the Constitution above quoted, it
would be clearly uucons ituiional
the only power the Legislature
Possesses in respect TO the subject matter,
IS the powor TO authorize the corporate
authorities OF tbs county 10 assess and
collect taxes for all purposes Of such cor
porgtion.
The question might be raised as to
whOlher no revenue to be derived under
the Pre- v slous q the said bill could DO
properly and TO be a AK, 80 IS to bring
II within the purview OF the consiitu-
,ional provisions above sot out. The
purpose Of tho bill would saem TO be TO
raise revenue for county purposes. us
distinguished from an authorization by
license to carry on tho business mem
toned therein. In other words, the
Objec- would seem to be to secure
revenue for the county, rather than to
licouse the business therein mentioned,
The one comes within he taxing power,
the other within the police power Of State.
The license IL Issued under police power,
aud the exscliou OF q license fee or tax
with view o revenue would be- an ox-
ercl' OF tho power OF taxation.
Lam therefore OF opinion that tho Zee
required under tbs provisions Of tho pro-
pO.ed bill would come within the pur-
view OF tho constitutional provision
supra, and would therefore be unconsti-
tuLoual.
As above suggested, tho only power
possessed by tho Legislature, respecting
no subject matter, il 10 vest in the cor
porate authorities OF the respective cOun-
ties the power to assess and collect taxes
Tor all purposes Of such corporation.
Ihis power was fullv exercised, In my
opinion, by the Legislature, as contained
In subdivision ~ of Sch. II, chapter
cNNxi OF tho laws of 1896. In detin-
ing the powete of the board of county
commissioners It is provlded "To
license for purposes of regulation and
revenue, all and every kind Of business
not prohibited by Law, aud transacted
anu carried ON IN such county outside
the limits OF incorporate cities
to fix the rates OF license tax upon the
same and to provide for the collection
thereof by suit or otherwise.r
Under these provisions, / am OF
opinion tina the boards of county COM
missioners of the respective counties of
tho state possess tho power to enact or
dinancos containing provisions similar to
those OF the proposed bill.
IL follows, therefore, that no legisla-
ton upon this subject Is needed for the
purpose Of raising revenue for the re-
spective counties by the imposition Of
such tax.
Very respectfully yours,
a. G, BIsHop,
Attorney General.