Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1899-03-14
Law That Is Calculated to Largely
Increase State Revenue
METHOD OF ASSESSMENT.
Estimated that aoo, 900 Head Of She -
from oth.r states wiz be Taxed
Under New Law.

the revenue Of the State. II ~ en-
titled AN act prescribing the method
OF assessment. collection and division
u taxes received from any live stock
brough, into the state. or move from
one county 10 another FOR grazing pur-
poses. and liking the penalty and for
feiturc for violation hereunder
The measure " In strict harmony
with the laws of Wyoming Idaho aud
other intcrmountaln states,on the same
subject. Speaking Of its provisions
Mr.. Richards sald that It would pro-
vide method of assessment ana coi-
lection Of taxes upon translent stock
which hitherto had been able TO ca-
cape such condition. That such q
law was highly necessary was conced-
ed By iarrc majority OF the m imbcrr
of the LEGISLATURE A. an Instance Of
itn necessity Representative richards
~ one out of many cases which be-
CURED IN this State last year sew.
crni bands Of sheep from California
Hhcarcd very early in the spring. aud
transported eastward towarda Ne
hfnska were unloadcd IN the ncighhur-
hood " Echo. Being dly'rtcd OF their
wool they were able to go Into the
brush whcrr Utah sheep. which were
not shearcd. could not go and eat on
the heritage ~ the range upon which
the latter were 10 summer, Thcru
were 1900 In number and were graxcd
through several Utah counties In.
dor the law they could not be aasesaed.
Now, hawcvef. all this n CHANGED, na
the owners Of live stock must filc
certificate with the county clerk OF the
county ON the FIRST uf January 81 each
year. In the county In which such
stock are being gtazcd. setting forth
the number owned By him together
with other Incidental and necessary
Information.
II h estimated that this law will
Impose taxes utun no less than 100000
head of sheep owned by residents Of
other states. and which constantly get
away from Utah ASSESSORS. T. also
applies to ca,tl. but not to No great an
extent. II does not apply In any man
ncr TO stock that are continuously kept
IN one county NJ they are caught by
the regular taxation. The bill, IL ~
great interest 10 ntockmcn throughout
Utah and surrounding states. ana II
herewith given In full
TEXT OF THE BILL.
Section l. All live stock brough, into
the State by Amy person or persons. for
the purpose ~ being graxci for any
length 81 time exceeding ten days, shall
be taxed FOR the year In which such
live stock shall be brought Into the
state.
Zee. 2. II shall be the duty OF every
person bringing live stock into any
county of this state. for srnHinH pur-
poses AZ her"inbeforc provided, 90 set
out IN n certificate under the hand of
such person, or his agent. the number
% live stock. with the brands and
marks. N any. upon the same, and Me
raid certificate with the county clerk
In the county In which said live stock
shall be first brought for the above pur-
poses.
scc. J. II shall be tho duty Of the
county clerk. upon such certificate be-.
ing nled ~ Aforesaid, 10 keep AN index
of the same In his Office for the inspec-
tlon VI all persons, and within ten days
after the nlinr N the same 10 certify
a copy OF said certificate under his
hand To the assessor ~ the county n
shall be the duty Of the county assessor
20 Immediately enter an abstract ~
said certificate upon the tax Hat Tor the
current year. n such certificate II
nuai levy % taxes by the board ~
county commissioners such nnseHnaof
shall enter said assessment upon his
assessment rolls unless such rolls have
already been completed. In which
event he shalt make supplement-
nj report, Including all assess.
mentH OF this character. n such AH-
ecssment IN made after the annual levy
has been made. the said assessor shall
transmit said copy "a the county treas.
urer ~ the county. who shall inmcdi-
ntely enter an abstract upon The tax
list for the said year. ana shall pro-
coed 10 collect the sum 81 money due
I'd hfa 49,.
ing ana herdlng said live stock. or his
agents, and In the event that II H.
necessary for the said treasurer u rnl-
lect the taxes due upon such i've stock
ny distress ana sale ~ said live stock.
and all necessary expenses ana cost
nccruing from such sale shall be- de-
Quoted In tho same manner aH II now
provided by law Tor the collection ~
taxes aHsessed upon personal property.
without any further warrant 10 him
for that purpose,
Sec. I. Any person named in section
two ~ this act, or his agents. who shall
bring live stock into this state for
grazing purposes, prior 20 the levy of
the regular tax by the board ~ county
commissioners of the county into which
the said live stock are brought.
shall be- required by tho as
SCISSOR OF the county wherein the said
live stock may be- Kept and hcrded 10
pay the sum u forty cents on each and
every head ~ cattle. and ten cents ON
each ana every head Ut sheep. or other
llyr stock brought into such county Tor
the purpose ~ gmElng ns aforesaid.
provided, however. that the said pay %
mont " forty cents per head on cattle
and ten cents per head upon sheep and
other live stock shall NJ the end NJ
such year be returned 10 tho said per-
son paying the same. upon a showing
that he hns paid the regular annual
tax In that county for that year upon
all OF said property. the same ~ other
persons have paid on like property per.
manently located In the State: or such
portion Of said payment shall be- To-.
turned as may exceed tho amount of
regular annual taxes for IN,
said year; provided. that such ro,
bate shall be paid In count,
warrant or certificate ~ Indebtedness
issued by order Of the board Of count,
commissioners Of said county and pro.
Nided further. that any person ~
bringing any live stock into any coun.
~ of this state from any other stat,
or ,erritorF In the manner heroinbe,
fore provided. In lieu ~ the payment
" the said forty cents on each and
every head of cattle, and ten cents pel
head on each and every head " sheer
or other live stock. may execute !
bond 20 such county, with two or NOR,
suretiea. to be approved by the .coun
~ treasurer conditional that sucl
person viii regularly list the said IN,
stock for taxation In such county III
that yenr. IN the manner provided b.
law, and will punctually pay an take
which may become due thereon durinl
that yeRr. and IN such case the sal