The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1907-04-21

the manner Of issuing evidences of in
debtedness against & the special tax
funds created to pay for such improve
ments.
1.-The first of these enactments is an
act amending section 277 of the re-
vised statutes of 1898, and is chapter 127
of the session laws of 1907. This act
provides in substance. that special
taxes may be levied as the improve
mentS are completed in front of, or
along or upon any block or lot or part
thereof or piece of ground or at the
time the Improvement is completed, as
shall be provided in the ordinance levy
ing the tax; provided, that any levy of
a special tax for special improvement
shall not be made until the cost of such
improvement shall first have been as
certained by contract; duly let to the
lowest responsible bidder, after publica-
ton of notice for at least twenty days
in newspaper Of general circulation
published in the city where such i'm
prOVementS are to be made, and the
cost of such improvement shall not ex-
coed to the property owner, the amount
of the contract entered into for the
performance of the work; provided fur
Their, that bids for the doing of all work
contemplated by each special improve
ment shall be separately solicited and
a separate contract be let therefor as
above provided
Provisions of Act.
"This act was approved March 90,
1907, and by its terms took effect upon
its approval. BY the express terms of
this statute il is required:
'First-That the tax shall specifically
relate TO the block, lot or part thereof,
or piece of ground in respect of which
the levy is made
''Second-That no tax shall be levied
until the Improvements are completed
in front of. or along, or upon any block,
lot or part thereof, or piece of ground
until the improvement is entirely COM
pleted.
"Third-The act requires that the
bids for doing the work in front of each
block, lot or part thereof or piece of
ground in front of which the improve
ment extends, shall be severally adver-
tised for, and a separate contract let
for each such blocks, or lots or part
thereof, or piece of ground.
Limitation of Contracts.
This statute must be followed in re-
spect of all special taxes levied or i'm
provements and contracts made subse-
quent to March %, 1907. The statute
does not affect or govern any tax levied
or contract actually made before March
%, 1907.
"A contract is deemed to have been
made only after it has been passed
upon by the board of public works and
approved by the city council and signed
by the parties as required by the stat
uteS.
There may hereafter occur or arise
questions respecting methods of pro-
cedure under this new legislation about
which 1 am now called upon to express
an opinion and, therefore, such ques-
lions are reserved.
THE other act before referred to is
An act regulating and defining special
tax funds in cities of the first and sec
ond class. and providing for the issue
of warrants against the same
With Reference to Cities.
Section l of this act provides that
in cities of the first and second class,
III each case where the city ievieS or
assesses any special or local tax for
the making and paying for any local
improvement or improvements, all
money paid into the city treasury in
payment of said special tax levies or