Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1897-03-26
PURPOSES OF TAXES.
An 0pipion From Attorney Gen raj
Bishsp Transmitted 10 AtlOr.
nty Page.

4uotlOub VI Uni CouhtJ COuultbiOu.
ers levy a tax Of Ave mills ON each
dollar Of assessed valuation In county.
for county purposes, and levy an adj
GillonAl properly tax for the care Of
the sick, etc.7 And can a bard OF
county commissioners In addition TO
I Q above, levy poll tax for the pnr.
oss Of providing for the poor?
In answer TO the fret query Mr..
Bishop says there is no authority 10
Jaw Tor making a special levy in any
amount for the purpose mentioned.
Answering the second question the
atterney general says that poll tax
money must he used in the improve
msut OF highways az required by law.
Following Is the opinion in iull:
Samuel l.. Page, County Attorney,
Msrysvale, Utah:
Dear Slr:--l have your favor OF
March 18th, 10 which you submit the
following questions:
/. "Can board OF county commission.
era levy tax OF five mills on each dol
lar OF assessed valuation in county for
county purposes' as per section 81 Of
the revenue act,' and In addition
thereto levy any property tax, Tor the
care, maintenance, etc, OF the indi.
gent sick, etc., and II go In what
amount msy such tax be lovieg?"
2. "If net, can board OF county cogl.
missioners, In addition to the levying
inc tax OF five mills above mentioned,
levy poll tax Tor the purpose Of pro.
viding for said poor, etc. And II so
how aud when shall euch poll tax be
levied by the board Of county com.
nlissionere nnd what amount may be
80 levied"
"Answering your fret question per-
nit me to say, that uHuer the pro-
Visions OF section 81 OF the revenue
act, the board oil county commission
ers are authorized to lexy a tax, not to
to exceed five mills on tue dollar OF
assessed valuation OF property In the
county for 'cOunty purposes
"The Legislature has specified in
section 165 u the county government
bill what sball constitute county
charges.
"Amoug other items In subdivision
7, we nnd the followinf: 'Hhe neces-
sary expenses incurred in tho support
OF the county hospitals, poorhuuses.
AMI the INDECENT click and otherwise
INDECENT poor, whoss support is cIarg.
able to the county,
"Again we find following closely In
the same section, in subdivision 0
Every other sum directed by law to
be raised for any county purposes,
under the direction OF the board OF
county commissioners, or declared TO
be a county charge
"Tbus IL will lie seen that the Legls.
sd . l.Ku
poses for which the lsvy OF tax, not
to exceed five mills on the dollar,
should be made, and there Ia nothing
in the whole bill when read together
that would MITIGATE an Intention on
the part OF the legislature to single cut
this particular Item and make 1t the
object or purpose f.r which there
should be levied and collected q
tax.
"Subd vision Of section 81 Of the
county government bill touching the
permanent powers OF the board OF
county commissioners rends: TO pro.
vide for the care and maintainaDce OF
The INDECENT sick or otherwise de.
pendant poor OF the county and for
such purposes TO levy the necessary
property or poll tex or both thersfor.'
tin view OF all the law relating TO
the powers Of county commissioners,
1 am inclined 10 think, that the only
lurpose OF the words and for such
purposes 10 levy the necessary prop
erty therefor was
TO bring to the board's attention this
item OF expense that 1t might consider
II when estimating the levy which
should be made for al county pur.
poser, and among which, In should
unquestionaby be ieciu led.
II am therefore OF pinion that II
was the intention Of the law TO treat
tlis expense ne one which would be
provided for by the county commits.
nioners when making the levy (nol
TO exceed fivs mills) TOR county puT-
poses, anu that there Ia no authority
in law Tor making special levy In
any amount for the purpose men,
toned.
GAS to your second question,
careful examination OF the law su-
thorizing the levy, regulating the col
lection, and directing the application
Of poll tsxes, convince me that the
word 'polltax' in said subdivision
supra was Inadvertently used.
"Seotion 2077, subdivision ID OF the
laws OF 1883. provinces:
"All poll tax, except such as Is col
Iected by Incorporated towns or cities,
shall be expea ded under the direc.
lion, aud pursuslt to the orders OF
the respective county courts In max.
ing ana improving highways; and oil
moneys collected IN lieu OF labor, OK.
cept such as may be collected by
Incorporated towns or cities, snail be
paid into the county treasury, anu be-
expended under the direction OF the
county court, on the public highways,
"The only provision OF law reguial-
Ing tne levy aHd collection Of poll
taxes and directing the application
thereof, (of which the forefoing section
ia n tarll Is found IN chapter 10, page
1856 OF lne Compiled Lave OF UIao,
1865. As viii he observed from the
eeouons above quoted, all poll tax anu
all moneys collected Therefore, which
are under tho control ami direction OF
The county commissioners mnsI be- ex-
pended in the Improvement OF high
ways.
"There being no ether or different
law upon this subject, l am OF opinion
that any poll tax sought to be- levied,
must be levied, collected, and applied
In accordance with tue provisions
ssid Chapter ID, and that tue cunt
Uymmissioners arc not authOTlz;d l.
law to levy a poll tax for any DINER oI
different purpose.
81 have the honor to be, very res'
pectlully yours, A. q. BISHOP.