The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1900-10-21
CANT TRANSIENT NDS
Special Taxes Muet 60 Where
Intended.
OBJECT OF THE STATUTE
CITY ATTORNEY STEPHENS AN
SWERS SOME QUESTIONS.

other. That is, the Republican admins.
trat'on. which has been hugging 10 il,
breast the delusion that it could witt
draw cash from the waterworks. ths
street department and other special fund.
for the purpose OF replenishing the ex
hausted general fund, viii transgress tbs
law if any such procedure is attempted
City Attorney Stephens, in an exhaust
I've opinion submitted yesterday in answer
10 questions from City Treasurer E1orFis
points out the absurdlty OF IeVying take.
Tor special purposes # the amounts col
iecteG from SUCH leVies can at any tiIn,
be converted into a general fund.
when the legislature put the lirlit o.
. mills upon the levy Tor general pIrpOs-
es 1t meant mills, says the clty aJJor
ney- 1t meant that that figure should
be the limit
MI. Morris Questions.
The questions of Mr. Morris and Mr..
stephens reply are as follows:
+; Is. stephens, Esq, City Attorney, Dear
Win you please furnish me with your
opinion, at he earliest possible date, on
the following questions, for my guidance
~ the conduct OF the business of the
First-What constitutes lawful war
rant; within the meaning of Sec. 233 re-
ViSed statutes2
Seconds a warrant, drawn by the city
AUDITOR, ana bearing mis- certificate that
II Is Wlthln the lawful debt limit of salt
Lake City corporations, and is issued ac-
cOFdIng TO law" sufficient TO protect the
treasurer in paying such warrant, Wheth-
Sr II Shau nave been ISSUED according TO
law or not; or is the treasurer bound TO
determine that question?
Third-When the annual city tax levied
m accordance with section 253, revised
statutes, has been collected, must the
treasurer keep the proportions of each
tax as specified in Subdivisions l. 2, j.
and
Fourth--If SO, can any part of any such
1und be diverted TO, or used for the eX-
penditure of any other fund? And if So
how and when?
Eifth-Does section 233 or any other
part of the laws or ordinances make the
treasurer responsible 10 see that FUNDS
are sent TO the place where bonds or in
IereSJ coupons are payable in time to
meet such payments when due?
SlNth-The present procedure in the con-
Strucuon OF extensions OF the water
with the provisions of chapter - revised
statutes; but where parties petition for
such extension the city council usually
grants the petition upon the petitioners
paying the cost of the extensions, for
which they receive water scrip, which
rates.
aiust such payments for such extensions
be treated as special taxes within the
meaning of that chapter and as special
funds within the meaning OF section
An early reply viii much obiige, as the
matter IS somewhat pressing.
City Attorneys Reply.
Clly Treasurer Morris was received this
afternoon and IS couched in the following
language:
Salt Lake City, oct -. 1850.
Dear Sir-Replying to the questions pre-
scented TO me in your letter OF Oct IS re-
ctdYed TINS morning, would say:
First-A lawful warrant within the
meaning of section 2:S3 revised statutes
is. in my Judgment one which is fair ma
on its lace, duly and regularly issued So
far as your knowledge goes. In other
words, 1t is ny opinion that where a
CURED certificate with regard to the debt
limit, which IS tair upon its race, and con-
corning which YOU have no reason what
ever TO believe that II IS invalid in any re-
spect, is lawful warrant, ana you are
not, for illustration. required TO examine
the proceedings of the city council 10 de-
which the warrant was based, was passed
by the majority VOte required Dy law
5ecOnd-ln my answer 10 your IIrst in
curry, L nave practically answered your
second. In my opinion, you are protected
IN paying such warrant, If YOU pay same
IN good faith, fully believing that the
same IS q valid warrant, or rather havins,
no lnfOrma ton or belief which would put
you upon inquiry as TO the inVal3dity OF
raised in our district court IN the case of
GatreN vs. Lynch, where a citizen ami
taxpayer, having first made demand upon
tIle county attorney ana county commits
slOnerS 50 to 90 and they having refused.
brought an action against the county
treasurer Ter the purpose OF recurring MIN
TO account for and DlfCe back IN the pub
lie funds the interest paid upon county
warrants WhiCn was net warranted by
law. Our district court held-and respQn-
SlDie authority was cited IN support of
the pOsitiOn-that where the treasurer. in
gOOd faith, pays i warrant tair upon its
face, duly and regularly issued. so far as
he knows, that he IS protected in the pay
vailed, any municipal officer would be at
the mercy of the legislative branch OF the
city or county government.
Duties Regarding Funds.
Third-Your duties in regard to funds
realized from taxes levied under section
Z0l, revised statutes, are as provided by
ordinance. as You Will see in referring to
section -, IN which you are directed to
keep an accurate and detailed account"
of ali taxes, licenses and funds in such a
manner as is provided in Sl1d title. OF
as the city council from time to time may
BY ordinance direct. As TO the particular
directions which have been made by or
dinance, you are doubtless already ad-
vlsed. As you know our ordinances have
not been revised for over eight years.
and il is impossible for me to say what
ordinances are IN force, and what are
not You doubtless have kept yourself
advised OF all ordinances passed relating
Fourth-As to whether or not moneys
in a particular fund referred TO in sec
tlon z53 may be diverted to er used Tor
the expenditures OF any OkhCr tund. the
Statute is silent, and we can only reason
from general principles and by implica-
ton from other provisions of the stat
utes. Section Z3o provides that all moneys
Oh dIll S-fCttsil aSSNSclIlClll Sttdlt Bt uS-itl
BY the treasurer as a special fund 30 ba
applied to the payment of the improve
merit for which the special Assessment {
was made, and said money shall be used
for no other purpose whatever. This re-
ferS to assessments for special improve
ments, such as sidewalks, sewer, etc.
here is also a provision that the proceed
of the sale of bonds for certain purposes
can be used only for such purposes.
1 have not been able to find any pro-
vision. however. which fOrbids she trans
ferring of funds from the street fund. Tor
instance, TO the general fund. but l am
of the opinion that the provision Of the
statute permitting the council to levy
not 10 exceed mills TO defray contingent
expenses is a limitation on the amount
expend for contingent expenses, and that
such expenditures must be KEEP within IN
money raised by 5-mill levy and such
other funds as come into the general fund
from other sources; and am OF the opia-
ion that had the city council made q j.
mill lev yfor general purposes. ii would
be illegal to augment the fund toy general
purposes by levy nominally for street
PURPOSES.
No Authority For Transfer.
have not been able TO and any judicial
decision which bears uDpn the question of
the right TO transfer from the street fund
for instance, TO the general fund, where
general fund to an excess OF me amount
permitted by law, but there being no stat
utory inhibition on so doing, 7 incline TO
the belief that If the city council has
failed 10 levy sufficient tax for general
rllrDQSess and has by mistake or otherwise