Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1898-03-19
ATTORNEY TO AUDITOR.
One State Officer Advises Another on a Tax
Remittance Question.

Attorney General Bishop today sent
the following opinion to State Auditor
Richards in answer to u request foi
legal information:
have your favor of March 18th. in
which you submit the following and
ask to be advised thereon:
In the light of Sec. 3, Art. 10 of the
State Constitution, is Sec. 1878 of the
Revised Status, comforting on the board
of county commissioners the power to
remit or abate the taxes of any insane,
idiotic, infirm or INDECENT person to an
amount not to exceed ten dollars for
any current year. valid enactment?
III said provision of law is deemed
unconstitutional, would it be expected
of me as the State auditor to refuse
| to allow credit against the State ana
state school taxes on account of such
remittances?"
The question involved turns wholly
on the constitutionality of the following
language found in Sec. 2579 of the
Revised Statutes of Utah of 1898: "The
board may remit or abate the taxes of
any insane idiotlc, infirm or INDECENT
person to an amount not exceeding ten
dolars for the current year"
That the same is unconstitutional
think will clearly appear from a care
ful examination of the Constitution
herein set out, viz:
Section of article 10 provides, "All
property In the State not exempt under
the laws OF the United States or under
TINS Constitution, shall be taxed in
proportion to its value, to be ascer-
tanned as provided by law"
Sec. 3. The Legislature shall pro-
vide by law uniform and equal ra te
or assessment and taxation on all
property in the State, according to its
value in money, and shall prescribe by
general law such re- lations as shall
secure just Valuation for taxation of
al property, SO that every person and
corporation shall pay a tax In proper
ton to the value of his, her or its prom
| erty,....... Provided further, that the
property of the United States. of the
| state. counties. cities, towns, school
| districts, municipal corporations and
public libraries, lots with buildings
thereon used exclusively for either re-
| liglous worship or charitable purposes,
and places or burial not held or used
Tor private or corporate benefit shall
| be exempt from taxation. ....,"
The provisions of section 20 of article
| ! of the Constitution make the forego-
J Ing provisions mandatory the intention
| of which Is clearly expressed and the
! language free of any ambiguity.
It VIII be observed that the Consti-
| tuition provides that all property in the
state not exempt under the laws of the
tniteu states or under this ConStitu-
ton shall he taxed in proportion to its
value under a uniform and equal rate
| of assessment and taxation, so that
every person and corporation shall pay
| taxes in prorortion to the value of their
operty. The property exempt under
| the Constitution Is expressly named
""rein, II was competent for the
constitutional convention to make
these exceptions, hut in doing so 1t in
| tended oil other property not so mem
| toned should come within the general
rule and be subject to taxation.
Therefore, unless we can find in the
! provisions of the Constitution an ex-
: omptlon of such property in express
terms the property of insane, idiotic.
] infrm, or INDECENT persons would be
subject to taxation to the same ex-
i tent and In the same manner as prop
/ erty belonging to other nersons. No
such exemption is to be found in the
Constitution.
The effect of the act of the Legisla-
ture attempting TO grant this power to
/ the county boards of equalization is
to exempt such property from taxation.
II thus contravcnes the provisions Of
7 the Constitution, and In my judgment
would he declared null and void.
I | therefore beg to advise you that
/ YOU cannot, in accordance with law,
allow credit against the State or
I state school tax on account OF any re-
mittance or abatement made pursuant
to the provisions Of the statute in ques-
ton.