Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1901-05-29
TRANSIENT
STOCK TAXES.
Attorney General Breeder Delivers
ooioIon ii Relation Thereto
purlEs OF THE ASSESSORS
,...,0, Law Did NOT Go Into h'l'''
Until march, 1901, and Cannot
No strictly Complied WITH


Attorney General Breeder today AZ
,cered the following opinion to u o.
Gambling. ESQ, county attorney OF car
s SIS county. in relation to the taxation
Of transient stock 49, .o-
neor cir. I beg to acknowledge re-
csIpt Of your letter Of the l'tn INST, ~
which you ask my opinion upon the i0'-
loving towlt' .,.o,,
ashould the taxon transient STOCK
:. collected in the county where Owned
4 oroyIded by the Law Of 1901 Sec "
rbapter iOs, where the stock was aS-
,essed IN another county, in February
before the approval Of this ae'''
There are two sections Of the Ia" OF
,sOl which have an important bearing
annn the question submitted, depenulns
mon whether or not the transient stoCS
~ he assessed craze for any portion OIL
~ vaar IN the county where owned,
y" By section 8 It is provided as fol-
lows, .,,., rro.
yIded all stock owned by residents Vi
Tho state and driven or removed IRON
ans county TO another TO be grazeu
sns, ho assessed as other personal pro-
nerty IN the county where first iouh9
sf,ey January lst Of each year. ana
such assessment shall be listed on the
assessment rolls and the taxes collector
N sIch county the same as on 0ther
personal property
The next section provides that
oThe taxes on all live stock owned by
residents Of the state and driven or re-
moved from one county to another lor
the purpose OF being grazed, that aye
erazsd for any portion OF the year ~
the county where owned, shall be paiu
IN the county where owned ana II
shall be the duty Of the assessor OF
each county 10 list all such transient
stock owned by residents OF TINS STATE
on a listing blank, before FEBRUARY
the fifteenth Of each year ana trans
nit such list TO the assessor OF inc
county IN which said stock were owned,
who shall assess said stock, and enter
said assessment on the assessment ron
of said county and assess against sald
stook any special school tax which may
have bten levied in the school district
IN which said stock are owned, ana the
same shall be collected by the treas
ufer OF the county in which said stock
are owned
II therefore transient stock is not
pazed for any portion OF the year IN
the county where owned the
assessment of the same
and collection Of the tax thereon Is gov
erned by section & above quoted; but
II the transient stock Is grazed Tor q
portion Of the year In the county where
owned, the following section (Sec. 81 APP
plies By which, as you have observed,
il Is made the duty Of the assessor OF
each county to list all such transient
stock, owned by residents of this state,
on D listing blank, before February 10
Of each year, and transmit such list TO
The assessor OF the county in which
said stock were owned.
Turning to the general duties OF the
assessor YOU win see that by section
25ls, r. s., the assessor Is required, be-
fore the first Monday Of May In each
year, 70 ascertain the names Of all tax
able Inhabitants and all property In
his county subject to taxation. except
such as X required TO be assessed by
the state board Of equalization, and TO
assess such property 10 the person by
whom II was owned or claimed, or in
whose possession or control 1t was at
Y o'clock noon OF the first Monday Of
February next preceding. and at It's
value on that date.
Sections 254T and 25i9, r. s., require
the assessor to complete his assessment
and transmit the same to the county
treasurer on or before the first Mon
day Of May in each year; and further
provision Is made for the assessment Of
property even after that time. See
sections $3.50 25Sl. r. s.
The law OF 1901 having gone into ef-
feet March 10, 1901. by reason OF the
emergency clause attached and ,he con-
stitutional two-thirds vote of AN meme
bers elected TO each house of the Lego
islature, and being susceptible Of a con-
structIon whereby Il could be made Ia
apply TO the assessment and collection
Of taxes on transient stock for the pres
eht year, | am Of the opinion that il
was SO intended TO apply.
I am. therefore, of the opinion that it
Is the duty Of the assessor Of the coun-
ty where the transient stock was listed
to transmit such list TO the assessor of
the county whore the stock rs
owned. there to be assessed and
taxed as other personal property.
II the livestock are gra2ed for any por-
ton Of the year In the county where
owned, II they are not. such lIyestocl,