The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1904-01-17
VALIDITY OF A
STATUTE RAISED
Westervelt Says Assessor
Shall Assess Street Car Co.
LAW PROVIDES OTHERWISE
ATTORNEY HOLDS AMENDMENT
IS UNCONSTITUTIONAL.

The recent consolidation Of the Utah
Light & Power company and the Con-
solidated Railway & Power company
has raised the question as to whether
the concern shall be assessed by the
county assessor or the state board Of
equalization. The county attorneys
office is Of the opinion that iinasmuch
as amended section 2513 Of the revised
statutes, passed IN 1893, is in conflict
with section 10, article Is, of the state
constitution, the former is null and
void; that the original section-2513-
is in full force and effect. and delegates
the power Of assessment in this in
stance upon the county assessor, and
not the state board of equalization.
County Assessor Benjamin r. FL
dredge, who asked for the opinion.
which viii be transmitted to him some
day this week. viii probably act upon
the advice Of the county attorneys Of
fee and make the assessment. IF the
new corporation interpoSes an objee-
ton. then a test suit will be brought
to determine the validity OF the amend
ed section in the revised statutes.
Commissioners Power Limited.
Prior TO 1899 the Weber county as
S-sSDt 4eNleQ the assessment Oh the
new Ogden depot. At that time the
county had the right TO do so under the
statutes. The railroads thought they
were being imposed upon and had the
law so changed, by amending section
2513, that the assessment of the depot
was turned over TO the state board Of
equalization.
Before it was amended section 251S
read as follows.
"All property and franchises owned
by railroad. street railroad, car, tele-
graph and telephone companies operat-
ing in more than one county IN this
state must be assessed by the state
board of equalization. as hereinafter
provided. Other franchises, if granted
by the authorities of a county or city,
must be assessed in the county or city
within which they were granted; il
granted by any other authority they
must be assessed In the county In
which the corporation. firms or persons
owning or holding them have their
principal place of business"
Railroads Secure Amendment
In 1893 the Legislature amended the
first sentence of that section to read as
follows, the second sentence, begin
ming with the words other fran
tnlSESs ItuldlhlHS tlAG SdltiC
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 equalization as hereinafter
provided -
After the passage of the amendment
the power of assessing the street car
company passed from the jurisdiction
OF the county assessor to the state
board of equalization. The amendment
did not affect the assessors right TO as
eess the electric light company.
The contention IS now raised that the
amended section is in conflict with
section 10. article Is, of the cOnstitu-
ton, which reads as follows:
"AlI property taxable where situated,
all corporations or persons IN this state,
or doing business herein, shall be sub
ject TO taxation for state. county
school, municipal or other purposes, on
the real and personal property owned
or used by them within the territorial
limits Of the authority levying the
tax
Question Of Construction.
The county attorneys Office holds
that the amended section is unconsti-
tutionaI because of the fact that the
street car company does not extend
from one county to another, but, as
tho article or1ofed from the constitution