Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1904-04-18
POWER IS IN THE
COUNTY ASSESSOR
State Board Of Equalization Can.
not Assess Semi. Public
Corporations
SUPREME COURT so HOLDS.
Matter Was Made Test Case, aud
Is Of Great Importance to
All Concerned.

The state board OF equalization has
not the power to make the assessment
on the property OF street railway cleo
trio light and other like corporations
when such property does not extend
outside the boundaries OF the county
wherein II is situated, such power be-
ing In the county assessor OF the
county, The above Is the effect of an
opinion which has been handed down
By the supreme court In the case Of tn,
State OF Utah ex rel Salt Lake City vs.
Benjamin r. Eldredge. county asses
sor and Salt Lake county. The court
also holds that section 25l3 of the ses-
sion laws of 1899 is unconstitutional for
the reason that II gives the board Of
equalization powers to make the as
Yessment on all the property of rail-
road, street railway, car, depot, tele-
graph and telephone companies In the
state without regard TO whether or not
their property extends into more than
one county.
When the Utah Light & Power com.
pany and the Consolidated Railway
company merged into one company
County Assessor Eldredge raised the
question as to whether he or the state
board OF equalization should assess the
property Of the new company, Before
the consolidation the property of one Of
the companies had been assessed by the
county assessor and that Of the other
by the board Of equalization. County
Attorney Westervelt was asked for an
opinion on the matter and held that
section 25l3 Of the laws Of 1899 was
unconstitutional and that the county
assessor should make the assessment
on the property of all corporations
which lie within the boundaries Of the
county. In order to test the matter
City Attorney Dey, on behalf of the
city, filed a petition in the supreme
court for a writ of prohibition to pro-
hibit County Assessor Eldredge from
making the assessment on such proper
ty contemplated In section 25lS II Is
upon this writ of prohibition that the
opinion OF the supreme court was rei-
dered.
Section 2jl3 Of the laws OF 1899, which
the court holds is unconstitutional, Is
as follows.
"All property and franchises owned
by railroad, street railway, car, depot,
telegraph and telephone companies IN
this state must be assessed by the
state board OF equalza ton as herein
after provided
Before that section was passed By the
Legislature, the statutes OF the state
provided that the board of eQualiza-
ton should assess the property Of all
railroad. street railway, car. telegraph
and telephone companies operating In
more than one county OF the state. II
was evidently the intention OF those
who secured the adoption of the amend
ment TO this section OF the statutes TO
take the power of assessing the Ogden
union depot out OF the hands OF the
county assessor OF Weber county and
place Il within the jurisdiction OF the
board OF equalization. Hence the word
depot was inserted and the words
Operating in more than one county Of
the state" We're omitted,
lie Opllllbll VI tlf NuHlililf 'thiN
which was written by Justice Bartch
and concurred In by Chief Justice Bas-
kin and Justice McCarty, follows In
part:
From the foregoing considerations
II Is clear that the Legislature has no
power under the Constitution, TO au-
thorlze the state board of equalization
to assess or value property for the pur-
poses Of taxation, the situs and opera
ton OF which are wholly within one
county. In so far as section 25l3 and 6S
session laws 1899 undertakes to confer
such authority upon that board, II is In
contraventlon OF the Constitution and
is null and void. The Legislature, how
ever. as this court decided on previous
occasions has power to authorize the
state board TO asses, for revenue pur-
poses. property situate partly In one
county and partly In another, or oper-
ated In two or more counties. because
the assessment Of such property may
fairly be regarded as an act of adjust
ing and equalizng the valuation of
property between different counties OF
the state. The views herein expressed
are not opposed to, but are in harmony
with our former decisions. under the
Constitution, on the subject OF taxa
ton"