The Salt Lake tribune. [volume] (Salt Lake City, Utah) 1890-current, 1910-12-30
WANTS MAXIMUM
TAX INCREASED
Attorney General Says COrpor-
alton License of $50 a Year
Is Too Small.
PUTS IN REQUEST FOR
MORE HELP IN OFFICE
Thinks Lake Lands Below the
High Water Mark Should
Be Disposed Of.

Attorney General Albert r.. Barnes
makes number OF recommendations re-
garding amendments to the laws rs they
exist in this state in his biennial report.
submitted to Governor Spry Thursday.
Mr.. Barnes prefaces his report with the
statement that the business of his Of
flee has greatly increased in the past two
years and he asks that authority be
given him to employ an additional as
sistant at $1,000 year. the first assist
ant to receive $500 a year. 1t is recon-
mended that the salary OF the office
stenographer be increased from S72o to
$1,000 a year.
The report shows that sI29. 70l.11 has
been received from the inheritance tax
In two years, with approximately $4,000
to be paid in.
Regarding the annual corporation tax,
II Is recommended that the maximum tax
law a corporation with capital stock
OF S2o0,000 pays the same tax IL 1t
had a capital OF 900 OF more.
In connection with this law. Mr., Barnes
says that under present provisions stock
OF a domestic corporation standing in the
name OF a non resident, decedent. Is sub
lect to the tax and may not be trans
ferred until the tax has been paid. In
order 10 facilitate the collection OF the
tax from foreign estates he recommends
that 1t be further provided that domes-
tic corporations shall not deliver or trans
fer any of the capital stock standing In
the name OF tho dead person to the ex-
ccutor without first giving notice TO the
state treasurer, and that the treasurer
shall have the right to examine the
stock
Mines and Mining Claims.
II also is recommended that the con-
stitution, wherein II provides that all
mines and mining claims shall be taxed
at the price paid TO the United States
ent provision the man who paid $40 an
acre for his coal land is assessed at $40
an acre. and the man who paid $500 an
acre is taxed at the higher amount. ir-
be undevcloped and may not have q
greater value than the other.
Mr.. Barnes considers ii unwise, IL not
illegal. for the legislature 10 make il
the duty of the state dairy and food bu-
reau 10 formulate and prescribe rules
and regulations for the operation of en-
terprises where dairy and food products
ave bought. sold. manufactured etc,
and recommends that the legislature pro-
vide rules and regula tions and simply
make 4 the duty Of the bureau to en-
II is recommended that the law pro-
viding for loan Of sS5. 900 TO the state
land board for the building of an armorv
for the National Guard in this city be
upon the ground that such loan would
be Il state Indebtedness and yet would
not be property issued and authorized
obligation OF the state such as would
be a proper investment OF the funds by
the land board.
Is Unhappily Worded.
The report says that the law relat..
ing To the assessment and taxing OF
transient herds of stock is one of the
most ambiguous uncertain and unhap
PLY wordeG of any TO be found. Under
this law. the tax is 10 be levied in the
county where the owner resides. and it
is paid there, irrespective OF the fact
that the stock may never have grazed
in that county, and this county receives
the benefit of the tax, while the county
in which the stock actually grazes re-
ceiNcs nothing.
II is recommended that the law relat-
Ing TO the sale OF lands below hgn water
mark Of the Great Salt Lake be SO
changed as To give the state land board
authority TO dispose of them, instead Of
allowing the legislature 10 do so.
It is pointed out that these lands con-
tain valuable deposits Of asphaltum, and
that different companies are engaged in
extracting asphaltun. but that the state
is not receiving any benefit.