Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1898-01-17


There is not only food for thought but
ground for wonderment in that phase
of Judge Norreil's decision. rendered
on the 14th inst, in the sheep license
'"ae' -. M er,,,,,t,
county commissioner
county board passed an ordnance ~
license the business of grazing sheep In
,ha, couptv and nrescribing a gradu-
'i'as .'e''' - 49,, ,,r,,,,ort,o,od
ated scale OF hcei'se ieeS p''po,
to the number OF sheep oWheu w Wv
SAM '''"' zoo
c.',,a,,ao,, ,,r,,oa n berd
-, ,,r,,, lint re-
VI e"'. " - ,,a,,,aa Zoe no was
iuseu " ~ t.,t. 80 ,ha nooce
pose'u'eu oe'" 1900 ard ,oal an
III 'ne 'ou"'s' 10 9,e,.', -, m. casa
voc ~ ,,,,o ~, Iohn /.
-. 20 e,,,,,t, co,,,-
no'uea' ,ou' o,...,.'..,..,, IA ,to 40.
W We -, 20 a. count,
c's'oi ",''''"a w 49,, o,,,o,.co
coi'ii''iss''"e'' W - 100 Witch
the pasH'eh. VI 'ne
pus,a'eson ''''' ,..'.,s., ,,.ir,od
me county .o''',''' ,',,a,,,os,, ~,
the r'sht " ''N CIV "a, -, ,ta
DER supuiViS'o', - V.
eoue' Wh'i b''S
'.,ro license, for purposes of regula-
tion and revenue, all and every kiha Oh
business, no. pnvr ,r,on an IN such
en,,ntv To- Tx the rates of
license tax upon the same. and to pro-
o,. otharwise'
Judge Norrel. as will be seen from
his decision which appeared in the
-, r.,',r,. ~, .us.o,ns tbls
news On rr'"as '"s''
claim. and ruby conhrms the actioh anu
authority of the board of county COM
,,,,.,,,nara In reouiripr the payment of
',,. 49, saa o.. ,r.,in,
the prescrioeo "'e"a' 80
property tax. It Is a charge In ad-
dition to all other taxes provided for
nv law. The average value OF sheep
in this state, for assessment purposes,
is about $1.75 per head and the owners
must pay the usual taxes ON this valu-
alton, In addition to the license tax,
which was the subject of litigation in
this case. Judge Norrell specially de-
cides that 1t Is not double taxation.
So far from fixing n limit upon the
amount that the board of county com
missioners may require to be paid as
license fee for the privilege of grazing
sheen in any given county, Judge Nor
rel holds that there is nd such limit.
He says:
.,. a.. . ..,a, h., ,,,,o, T.,
his argument. that the power to tax
includes the power to destroy, but
Whatever may be the courts views
US W .ne po' ,, W sun Il ,aM, ~ W., ~
its expedienoy. car have no weight
upon this legal proposition. The law
must pc construed us IL IL ana hot IN
its coincidence"
ohder Judge Norrelrs decision then'
the board OF county commissioners in
each county in this state may prescribe
SO nigh license Zee for grazing sheep
IN the county that the owner of the
sheep cannot possibly pay 1t. THE
power to tax which the board may
exercise, includes the power to des-
troy; ana the boards OF county COM
missioners In this state may, II they
see III 10 DO So utterly destroy the
sheep business within IT'S borders They
may make 1t Impossible to Keep OF
Craze flock of sheep within the limits
of the State.
The county commissioners of each
county have authority under the law
above quoted, as interpreted by Judge
Norrell, to tax tho mining business; and
as "the power to tax includes the pow
err to destroy" they may tax 1t so
heavily as to destroy IL. The syllogism
applies to farming, merchandising, and
all other kinds OF business" 1t rests
with the county commissioners to say
whether any specific business shall he
conducted in the county. They may tax
it to death If they see nt They may
take up every business in the county
and tax It to death, and in that way
prevent any business from being done
In the county.
Housekeeping IL n business. and the
cnuntv cnt,,niseiop,rs mas, t,., ho,,s.