The Salt Lake tribune. [volume] (Salt Lake City, Utah) 1890-current, 1913-02-09
A TAX BOOST EXTRAORDINARY

Senate q bill which can be described
properly only as the biggest tax boost.
er that has ever been introduced into
the Legislature Of this State. The bill
is understood to be the tax commission
bill. 1T was introduced by Senator
Benner X. Smith on January eth and
referred to a special Joint committee Of
six, three from each house. We refer
to Senate bill No. 81
This bill makes the State Board of
Equalization the most drastic, the most
powerful the most far,reaching, the
most searching engine of tax oppression
that was ever introduced into State
Legislature. There seems to be hardly
any limit to the powers conferred upon
the State Board of Equalization in this
| bill, and hardly n limit to the extent
to which that Board may go in search
ing for property on which taxes may
be exacted. 1t is inquisitorial to an
extreme degree, and under it the State
Board would necessarily cost the tax
| payers Of this State enormously moro
than 1t does at present.
That Board under this bill would
have the power practically to supersede
| the work done by the county assessors,
to raise assessments in general and in
particular, and to require statements,
examinations, and make searching in
quiries into property of all kinds with
out limit and without the least regard
for the work which is done by the coun-
ty assessors, and invasive OF the per.
sonal rights of the taxpayer in most ex-
asperating degree. On this particular
branch Of the bill we refer to page 90,
subdivision 10 Of section 251. 1t is pro-
Board Of Equalization is empowered
"to do and perform every act and thing
necessary to complete supervision of
taxation matters in this State, includ-
ing the power to order reassessment
Of any individual assessment in any
any original assessment made on the
order Of the State Board shall be legal
and Of the same force and effect as if
made in the regular course Of procedure
for assessment"
This, rs we are informed, is in di.
rect violation Of the Constitution as de-
clared a number Of years ago by the
State Supreme Court in the case Of
Salt Lake county against the State
Board. It is clear that If such n pro-
vision as this should be enacted and
held to be constitutional, there would
ba M oaod oP onr oo,,t1, eoeaoeor, for
the State Board would have the au-
thority to do 1t all. The county as
SCISSORS would be merely at the order or
mercy of the State Board, having no
power or authority except as the State
Board allowed.
The provisions in regard to appeals
to courts as carried throughout this
bill are designed and expressed to de-
prive courts OF jurisdiction and tax
payers of their remedies at law. This
purpose creeps out constantly through
out the bill, and there are classifca-
tions, as on page 81, section 172, where
there is special classification made !
and noted On enforcing the collection
Of taxes on any levy amounting to $500 |
or more.
The provisions for the taxing Of |
mines are exceedingly searching, and |
they involve double taxation, as we
pointed out In our objection to the tax !
commission report last fall; they dis.
allow all credits on account Of devel~ |
opment work, levying on the credits
and not allowing the debts. The mines
are taxed on everything in sight and
they are required besides to pay taxes
on their net profits, this being double |
taxation. The mining interests of this
State, for their own preservation, must |
necessarily rally in opposition to this
bill. There seems to be an idea in the |
minds Of those who drew this bill that |
the mines are fair game for any sort Of
duplicate OF e1orbitant taxation that
may be proposed. The only protection
that the mining men Of the State can
provide for themselves is to fight this
bill to its defeat. Tho attempt to en-
act this sort of legislation after the
people have defeated the Constitutional
amendment upon which it was supposed
TO rest, must be classed as wholly unJus-
tifable.
The tax on transient herds as laid |
down in this bill would require the pres
ence Of an army of clerks to keep
track Of the movements Of the hun
dreds Of herds of sheep in this State,
for their location as to the different
counties must be reported constantly
and record kept OF how long time
the different herds Craze In one county
OF another. The effort in that particu-
lar, as in so many others evidenced in
the bin, is clearly to create huge bu-
reau which would employ large mum
bers Of clerks and be an engine of op.
preston upon the taxpayers of this
State, unprecedented in any State in
the Union.
And what is this Board of Equaliza-
tion, and how is 1t made up' Referring