The Sun. [volume] (Price, Utah) 1915-1932, 1917-12-28

AnNlnE ApNlNNlWlhNfN BY HhUhNfN
thousand dollars 60 the tax income Of
the state UNFOLDING the contentious
of the state board of equalization and
the state auditor that coal lands In
Carbon couny should be assessed at
their actual value. and not at a flat
rate OF fifty dollars an acre. and In
cidentnlly reprimandinE the assessor
and commissioners of Carbon county.
the state supreme court last Friday
handed down a decision In the case Of
Joseph Ririe. state auditor. against
Benton Randolph. county assessor Of
Carbon county. and Albert Bryner. w.
r. Hamilton and Emil Ostlund. com
mlssionera
~ IL remarked by the supreme
court that had the action been begun
In time the mandamus prayed for by
State Auditor Joseph Ririe would
have been granted. This would have
made Il apply 20 this years assess
mont. but aH u IA u will control In next
years valuations. Ririe complained
that the assessor enormously assessed
all the coal lands In Carbon county.
both those purchased from the United
States and those purchased from the
state. at n uniform rate of nifty dol.
lars an acre. and that the county
commissioners failed TO cduailse or
correct tho error.
Prior 90 commencement OF tho man
damus proceedings by the state audi
tor. the members OF the state board
OF equalization held a meeting with
with the Carbon county assessor and
commissioners and cndcayored 20
have them correct their assessment Of
coal lands In the county. These coun-
" officials were obduratc. however.
and refused pointbiank 60 make the
correction. In the supreme court de-
cision OF last Friday they are declared
To have shown migrant disregard"
Of the constitution and the law
Constitutional Provision.
The suit marked the elimination
for the present year OF an attempt by
the state board OF equalization 10 per
ruadc the taxing officials OF Carbon
county Co abandon the "compromisc"
under which all coal lands admitted
Co be such were assessed nj nifty dot
larr an acre. fiat rate. The conatitu-
tlon provides that lands purchased
from the government shall be assess.
cd at the price paid the government.
but does not say anything AZ 10 lands
purchased from private parties lt
~ the belief OF the state board ~
equalization that. N the actual coal
lands purchased from the government
are assessed at their aHccrtainable
value. the coal mines win bear a much
larger and more just proportion Of
the taxes OF the state.
~ IA. 81 49, III a.
that n h utterly unjust TO assess the
most valuable coal lands. or some OF
them. In the state al the price that
was paid 20 the government twenty OF
more years ago. and 10 assess other
lands az the much higher price paid
10 the government In recent years
and stlli others AT the large advances
even ON those prices necessary toI
adopt In appraising the actual value
of the coal lands While admitting
the injustice Of such an assessment
the state board of equalization and
other state officials take the position
that by following the letter Of the law
and the constitution n twofold pur-
pose viii have been attained,
First. II will serve to increase the
revenue derived by the state from the
coal mining industry second. the in
Justice OF the constitutional provision
viii serve 20 call the attention OF the
voters 81 the state Ia the necessity for
It's repeal There IN a proposed amend
ment to the constitution to be voted
on nc the next election which Il Is said
viii take care ~ the situation, II the
people vote In favor ~ the amend
ment
Condemns the Officials.
In ordering that the lands be- as
sessed at their real value, the court
condemns the action Of the county
commissioners In not obeying the
law. II finds that assessment at a