Iron County record. [volume] (Cedar City, Utah) 1893-1982, 1918-10-25
OBJECTIONS TO THE TAX AMENDMENT
TO THE CONSTITUTION.

First Objection. This Amendment Is uneon-
stitutional and unjust because Vt violates the
rule In Article 49, Sections and 3. which
states that all property in the State shall be
assessed and taxed at full value.
Answer Section 4 Of Article IL OF the
Cons itution. clearly violates the rule Of Sec
tions and 3. II sets up an arbitrary rule
that mines shall be assessed at the price paid
the Government for land. for the value Of their
machinery and improvements and for their
net proceeds and therefore. not for their full
value
The proposed Amendment the other
ban6. states that metalliferous mines shall be
assessed at $500 per acre. and in addition
thereto at a value based upon s0ne multiple
or sub-multiple OF their net proceeds. and all
other mines shall be assessed at full value.
The Amendment thus plainly states that coal
gsonite, marble. cement mines. etc. shall
hereafter be assessed at full value like all
other property. Metal mines shall be assessed
upon value based on their net proceeds. and
thus. they also may be assessed at full value.
The conclusion must be Section now violates
the rule of Sections and 3. but the proposed
Amendment TO Section does not. (rhe meas
urinR rod 20 determine tho value OF n metal
mine should be not proceeds. This is the rca-
son for tho wording in the proposed Amend
mcnt)
Second Objection. But the Legislature or
the State Board Of Equalization may assess
metal mines at more than full value or at
less than full value
Answer The Attorney General Of the State.
20 whom the Legislature and State Boards
must look for advice. says, MY opinion Is
that should this Amendment be adopted.
neither the Legislature nor the State Board
Of Equalization will have the right, thereafter.
to assess ana tax mines at more than full value
or at less than full value but that mines must
be assessed and taxed like all other property.
at full value. in accordance with the provision
/ of Sections 2 and Of Article 49," He further
states, '"rhe Legislature will neither be Obliged
nor permitted. under this Amendment To con-
fer upon the State Board of Equalization. the
absolute power to assess and tax mines at n
rate and value 20 be determined by them.
but the Legislature will determine what the
tax rate will be, how net proceeds will be etc-
termined and what the multiple or sub-mul-
tiple will be that is to be applied to net pro-
cecds in order that mines may be assessed at
full value
This pretended fear that the Legislature or
State officials will discriminate against mines
even II they had the power, Is unfounded. We
are Obliged In a democratic government. to
trust our Representatives. The assessor OF
Salt Lake county assesses one-third OF the
property Of this State az full value in accord
nnce with his Judgment The Board OF Equal
ization now assesses 500. 900 100000 In property
each year with no appeal allowed except To
themselves ana 10 the courts Mines have the
same protection.
Arc these objections sufficient TO again post
pone the adoption Of this Amendment Eaeh
year since 1915 mines have saved to themselves
from the public treasury S600,O00.0O. How
much longer shall we wait Mr.. Taxpayer
vote YES" Tor the Amendment
JOINT COMMITTEE OF SCHOOL BOARDS
AND HOUSE OF DELEGATES.