The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1907-01-16

third to fifteenth class inclusive. be in
creased.
and power companies, like the telephone
and telegraph companies, a rule have
property in two or more counties Of the
state. The law should be so amended
as TO place the power of assessing these
companies in the hands OF the state
board of equalization.
For the other recommendations OF the
board as to changes in the laws. you
are respectfully referred TO the report
Under the provisions Of the session
laws of Utah. 1901. chapter 126, the sec
rotary of the state board of eQualiza-
ton is authorized to collect taxes from
car companies in the state But he is
not required to give bond for the faith
Iul performance Of this fiduciary trust
This defect in the law should be reme-
oled. and l recommend that you amend
IT so as TO require this official TO give
blities.
= In view OF the fact that the law y
y giving the board power TO tax the y
= net proceeds Of mines has been de- y
= clared unconstitutional. | ask that y
= you consider the advisability of pass p
y ing resolution to submit to the peo-
y Dle OF the state an amendment 10 y
y the constitution giving the legisla- =
= tdre power to authorize the board \
or equalization to tax the net pro- y
y an appropriate committee be empow- b
y cred to consider this matter y
In this connection. ] would state that
AT my request the secretary Of the board
OF equalization prepared statement OF
the increase in the total output Of mines
in the state since 1893. and Of the in
crease In assessment Of net proceeds of
mines during the same period From this
II appears that although the total assess
ment has increased 30 per cent. the in
crease in assessment of net proceeds is
only a little over per cent. It is there
lore apparent that county assessors have
not placed as high valuation on these pro-
ceeds as seems to have been their duty
lt seems imperative that this power of
assessment shall be given to one ceutral
board. which Will thoroughly consider the
rights Of the state.
Care Of Public Funds.
In my previous message to the Iegisla-
ture called attention to the fact that
custodians Of public funds arc in some
instances not paid n salary commensu-
rate with tho responsibilities of their
Nork. ana temptation necessarily arises
10 make profit out Of the use OF the funds
entrusted to their care. 7 respectfully
call your attention 10 the following pro-
VISION OF the constitution Of the state:
MI. Article Nxxi. Section s. The making OF
profit out OF public moneys. or using tho
same for any purpose not authorized nv
law. by any public officer shall be
deemed 2 felony. and shall be punished
as provided by law. but part Of such pun
lshment shall be disqualification TO hold
public office.
y From this explicit provision Of the l.
= constitution Though some way is +
y doubtless found to evadc IT'D Won can =
= see how great danger is incurred \
y by public officer in attempting to =
y exc out an insufficient salary by =
y making profit from the use of nublic -
= moneys. In view of these conditions 4
y / repeat and emphasize the recon- 3
= mendation made i'm my previous mes \
y sage. that laws be enacted making J.
strict regulations regarding the Ilso l.
= moneys "a to II L
y custodians thereof sufficient com l.
= pensation to render this manipulation i
y of funds entirely unnecessary.
] shall be pleased to confer with vour
committees on this important matter.
In this connection. l respectfully call
your attention TO the fact that under
the present law the $4,000 collected las
per report OF state treasurer. Dec l. 1897
as interest on the reservoir fund.- cannot
be loaned out. IL lies idle in the hands
or the state treasurer. Yet with this
fund NOV over sl0o.OcO and other
amounts useless in its possession the
state last year was under the necessity
$4,000
This fact further emphasizes the rec
ommendatiOn made above. that the laws
be amended so IS to allow all public
moneys to be lent on approved security
and the interest used for the benefit OF
the state or the subdivisions to which
the funds belong
Tax on Engineers Estimate.
Under the present law, when sidewalk
or sewer extension and other improve
ments are projected. in cities of the first
and second class. il is possible for the
tax and the lien involved by it, to be
based on the estimates furnished by the
engineers, II appears that the law should
be amended so as TO make il possible
for the money to be collected only when
the contracts are let. or the actual cost
determined. You are respectfully re-
ton.