The Sun. [volume] (Price, Utah) 1915-1932, 1918-10-18
HON. c. S. VAUAN DISSECTS PRO-
POSED NINE AMENDMENT
Continued from page oneJ

~ hANlAiiAf ANf sum OF NlWN.a
'Vo Toy the submultipie would result
IN not getting anywhere above the
ctual net proceeds 80 the whole
iumher to he employed In raising
me amount Tor taxation Co meet the
lows OF ths board Of equalization
would DE az least two. and may be an
indefinite number whereby a result,
ieaching 10 the stars IT, obtained
ihc tax Tor any one year assessed
gainst mine showing SiOO. 600 net
proceeds may he assessed upon 81.
'Vo.VoO or greater sum. ANY fiat
Dnder the forms and snnctity ~ law.
whether pronounced 10y legislature
"r hy the people In the form Of "A
Constitutional amendment. which
iurports to empower the taxing Of
iirer 10 y" strike at property rights
unworthy 81 free people
Cry Tor Dcsl,Oilation.
Tho fact that IL H. endorsed hy
ONE socialistir educators or the
representatives. uf great political
PARTY in convention assembled IL nf
uo consequence. Theirs h. but u rrv
tor the dcspoliation ~ the prnpertv
"f others IN order that the burdens
~
pccial class and business. The
manifest injustice Ut the proposed
amendment should appeal a. all fair.
minded people. aud particularly to
the Mormon people who have al.
ways been characterized hy their uni
form recognition Of the property
rights ~ ali others. and their hostii-
iN q" unfair ana oppressive taxa.
ton Eager a. protect Themselves
against spoliatiun they should be
swift &" prevent an indefcnsiblc act
81 tyranny and oppression against
any taxpayer In the state.
This amendment might D.. adopted
10y lees than u majority 81 an the
electors ~ the state. that h.. hy "a
majority ~ those voting ~ the eisc-
ton. n adopted tif vuildD u will not
be iu accord with other provisions ~
the constitution. n will deny g. the
prescribe class the equal protection
1t the laws. II viii be an act Of
arbitrary power striking down the
property rights pf class only. with.
cut due pruycSs 81 law. n will DO a
special law assessing aud collecting
taxes u viii prevent the taxation ~
- H.ANNN NAAH" ~ AfHNffHNM w NV
portion t. ita value. without notice or
o hearing u viii be IN Opposition
to See ~ Art ~, providing fnr a
uniform anu equal rate ~ assess
nent Hnd tgxation On ali property In
the state, and fpr the iuat valuation
~ all property. 20 that every person
and corporation shall pay tax In
proportion - the yHiu" ~ his. her ~
its property II win deny the right
NJ having the valuations 90 the prop
rrty of class ~ Taxpayers adjusted
aud rquniized 10y the state board ~
equalization Such conflict with
other Constitutional guarantees von-
Iinued In fore. for the protection 81
an other citizens ana taxpayers can
but result eventually n disastrous
consequence q" tho state.
Presents barriers.
Possibly the wrong could bee righted
r IN. state courts In amy event.
= would seem that the fourteenth
amendment To- the constitution 1T the
'nited States would present barrier
% such spoliation 81 property 10y
he state. II II true. A. pointed out
~ the supreme court ~ the United
Exempt certain classes ~ property
rom any taxation nc all. such aH
hur,heH. libraries and the PROPERTY
II charitable Institutions. II may
mpus. different specific taxes upnn
ii1"r"nt trades and professions aud
nay vary the rates 81 excise upon
.hriuus products. n mny tax real
state and personal ProPcrtN IN q
Inherent manner. II MAY siloW de-
iurii"ur Tor indehtcdness or pot
allow Them Al such Wguluiions.
and th"re of IKE character ~ hong
h. theN proceed within reasonable
lmits and general usage. are Within
IN. discretion nf the stats Legislature
" the people OF th- sthsr in Thinning
heir constitution. Bin clear Rsd hos
Ale determinations against particular
's'rsnns ana CLASSES especially such
a. are at an unusual character, un-
known to ihe practice of our govern
'acnt. might be- obnoxbpur to the con
situtional prohibition"
Belle Gap Railroad Company ~
is-nnsS lVaKia, iat u. = 2aO-237.
Ia an Garner ease tn court had de-
Jared thst the fourteenth amend
nvnt undoubtedly Intended not only
hat there should be no arbitrary de-
lnNation Of life oT liberty or
,rAilrnrS Epoliation of property, but
hat equal protection and security
.h@ild be given Ia all under like
In the ee joyment 81
heir personal aud ciyn sights"
barpier ~, Connolly. ms 4. s 81
n, 1t h the settled doctrine of the
curt that the assessment at tax IL
.ction judicial IN it, nature. requiring
or tho legal eNertion Of the power
uch opportunity TO appear and bee
'eard az circumstances of fhe case
nay require. AMI, further. that the
upremc court 0f the United States
J the ultimate aTbiter Of rights Sc
ered by the federal constitution, and |
! charged with the duty OF dstsrm- !
mag whether the taxpayer has been |
tt0Tded dye PROCESS at law and |
hat due process at law demands /
office aud opportunity 90 be heard AZ
p whether the property II subject o.
lSatioB. aud II 80. whether the valua-
ons Imposed are nOndiscriminating
I'd lawful
Central OF Georgia n. H. Co. W. /
right, 2Ol u. s. 127.