The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1898-12-04

BY a decision of the supreme court,
handed down a few minutes before 6
o'clock last evening, the assessment of
railroad property, made by the board on
h rolling stock Of the Oregon Short
Line, the Rio Grande Western and the
Salt Lake & Ogden companies, was
nuued, 4 the board given a chance
20 again convene and do the work over
again. The action was brought by Salt
Lake county against the board, and
the above paragraph cites the issue
Plaintiffs attorney insisted that the
law required the board to allot h
entire assessment of such stock to Salt
Lake county, because the principal
places of business of the respective
companies are located here. Plaintiff
also alleged that the rolling stock OF
the narrow guage branch Of the Oregon
Short Linz and the Utah Central
branch of the Rio Grande Western, and
of the Salt Lake & ogden were kept in
this city or county, habitually, and is
only absent therefrom hen passing
back and forth over the o and when
temporarily detained at way stations.
As to the broadguage branches Of
the Oregon Short Line and the Rio
Grande Western, it is alleged they have
switch yards and repair shops in Salt
Lake county, where at all times a large
proportion of their rolling stock is kept.
1t also appears, with two or three eX-
ceptions, the other counties OF the state
TO which the assessment Of rolling stock
was appOrtioned, have no stations WITH
in them at which any Of such stock is
kept.
The plaintiff claims the state board
adopted an n unjust meth
cd Of allotting to the respective u
ties, through which the respective roads
are operated, their portions of the as
SesSment Of rolling stock.
The board determined the relation
between the amount of the assessment
of the rolling stock Of the road in the
county and the entire amount of the
assessment of such stock in the state
should be the same as the relation be
tween the number of miles of its main
track in the county, and the number of
miles of its main track in the state.
The board adopted as a basis of allot-
ment to a county, such proportion of
the entire assessment of the rolling
stock of the road in the state as the
number Of miles over which II ran cars
within the county bore to the whole
number of miles over which it operated
cars within the state.
Having cited the issue the cour says;
The question is, Did the board adopt
the correct standard in apportioning
the assessment Of rolling stock to The
respective counties through which or
into which the railroads operated?"
Continuing, the court declares the
rolling stock of railway companies per
sonal property, and in the absence OF
constitutional or statutory provisions
TO the contrary, the situs OF sucF
property for taxation is its owners
dcmicile; while the situs of real estate
is where nature has placed it. In the
absence of such provisions as V been
described the law requires the personal
property Of a railway company TO be
taxed in the county in which its prin-
4 cipal place of business is located. Hav-
A1ing arrived at this conclusion, the court
says: 'This brings US TO the inquiry.
Does b constitution or statutes of this
state. expressly or by necessary impli-
cation. authorize the taxation OF the
rolling stock of railroads extending into
or through more than one county, for
the benefit of the county in which it is
kept or used?' The court then quotes
the constitution as follows:
All corporations or persons in this
state, or doing business herein, shall
De subject to taxation for state, oun
Y, school, municipal or other qur-
DOSES, on the real and personal prop
erty owned or used by them within the
territorial limits Of the authority levy
ing the tax"
The court holds this provision does
not mean a temporary use of personal
property in such county hen us
owner resides in another county. 1t
means the continuous use OF It's prop
ertv by the corporation or other per-
son in the county, or other taxing dis
trict. In the case of rolling stock OF
railroads, engines and cars are contln-
ually changing, some going out
others coming in, while a certain per
cent of its stock is continually IN use
in such county. UGH an average num-
Der used in the county may be taxed.
Again does the court allude to the con-
stitution, recitinR:
THE duty of the state board OF
equalization shall be to adjust n
~equalize the valuation Of the real and
personal property among the several
counties Of the state. The duty Of the
county board OF equalization shall be
TO adjust and equaliZe the OF
the real and personal property within
their respective counties. Each BOARD
shall also perform such other outleS as
knav be prescribed by law"
n In pursuance Of these constitutional
q bSOvisions. says the court, the leglSla-
ture has provided as follows:
"All property and franchises owned
by railroad, street railroad, car, tele-
graph and telephone companies oper-
ating in more than n county, in this
state. must be assessed by the state
board of equalization as hereinafter
provided. Other franchises, If grant
ed by the authorities of a county or
city, must be assessed in the county or
city within which they were granted;
if granted by any other authority, they
must be assessed in the county IN
which the corporations, firms or per-
sons owning or holding them have their
principal place of business"
This section, the court a imposes
on h state board the duty of assess
ing all property and franchises of rail-
roads and other companies operated in
more than one county. Had the legis-
lature intended property operated IN
more than one county to be assessed
at the principal place OF business Of
such companies, doubtless it would
have authorized the county authorities
of the county IN which such places Of
business might be provided.
The court quotes section 2559 OF the
compiled laws, making it obligatory on
the president, secretary or managing
agent of companies set out in the above
quotation. TO. on or before the first
Monday in February in each year, fur
uish the board a statement, verified
under oath, showing in detail the prop
ertv. real. personal or otherwise, own-
ed in the state, with the mileage in
each county as valued on such date,
together with such other information
as the board may require. It also
Eauotes section 1850, which, after pro-
n giding for meetings of the board, says
the board must assess all property and
franchises OF roads, telephone and tele-
graph companies operating in more
than one county Of the state, except
franchises derived from the United
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