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Show WEDNESDAY, JULY 14, 1971 Pag THE DAILY RECORD Fivq i OFFICE OF ATTORNEY GENERAL Financing Statements STATE OF UTAH the taxes for one unit cannot be expended for the purposes of another unit." The proposed amendment would be an to take the benefits be a case of using the taxing for the purpose of another one unit. . 263280 attempt authority of - 263261 unit - 263286 - 263291 - 263292 SLC Wy, Camera - - 263301 - 263305 to SLC 263324 SLC to 263326 SLC Trlr to SLC 263331 263335 ... ROMNEY 263363 SLC to 263368 SLC to 263381 SLC James - S Carter, N 7069 7th W, to 236690 S t, - SLC 17 W, Mur 263391 , Brent - B 3900 S, Olympus Class Co, 449 Valley Bk; Standby Agreement B 3900 S, Olynpus Glass Co, 449 Valley Bk; Stndby Agmnt SLC 263399 St, S Victor J Kukahlko, 720 to Fhm, Tool, - - S Coach 263389 - Rey D Peterson, 4580 to Assoc Fin Svc; hh gds 184 E Vftislv At, Frederic Pierce, to Talley Bk; Cmpr E Trlr 263387 - Vance D Rawlings, 1080 Buddies, Sandy to City Fin; hh gds Borp; Cons gds Aooep Glade Briggs, 6297 Assoc Fin Svo Thk, etc E Maoh, Mur Darlene G Dunoombe, 666 Glndl to Assoc Fin Svc; hh gds SI - M Sharp L Burton, 4689 S Bnnr Cr 263276 Valdez, 558 George LC to Dial Fin; hh gds N 3rd SLC to Dial Fin; hh gds - 263277 - 8th S, W - Kenneth Bouck, ?6? - - A 39th S, - Gary C hh Cutler, gds, 2965 S Ouns St, SLC - 263535 S 2nd - Piston, 1343 Mjr Comm A to Am S Zinnia Flayer, 913 Enrld Dr, Fin; hh gds G Jean Holt, 6935 hh gds Dick Stewart, 8686 Fid Ind Cr; hh gds S - W Skinner, 3326 Chtr; Cmpr E Gene Reo Morris, Chtrj Cmpr - to Norman S 678O S 1560 SLC 1 L Printing Co, 2255 Bk; Press Privett, 2759 Str, SLC S W S 8850 Tmpl, W, Fin; Fhm - Horatio Giron, 989 S 4th R, to Natwide Fin; dmr, hh gds - to 263540 to Donald Cowdell, 111 W Shovel WLkr Bk; 6400 S, - Donald Cowdell, 111 W 6400 S, Wlkr Bk; Trscvtr, Treks, etc - Ronald Stowa, 354 W,sh 263541 to Wlkr Bk; Cnpr S, SLC MJvl to Robert H Durrant, 2539 E 3020 Ban Fin; hhFhr - Stanford Hale, 2400 to R 3000 S, Wlkr Bk; Ldr - Jerry SLC 263545 to Mur St, - SLC to Knight Chatwln, 4918 Kan-io- la to Wlkr Bk; Mtr, Trlr - Barlow L Packer, 168 E 5900 S, Wlkr Bk; Fhm - Richard L Kimberly, 1002 S to HH Fin C; hh A Cons gds SLC - Charley Joseph, 3038 E 2965 S, Arnold Ifcch Co; Michigan 175 A SLC to - Earl E Sanford, 620 Grdn Av, gds, Bt Mat Fin ; hh 263556 1100 E, - 263557 1100 E, - Kiddie World Toys Ltd, 1088 sic to 1st Sec Bk; Inven 263558 1100 E, - Kiddie World Toys Ltd, 1088 S SLC to 1st Sec Bk; Fhm, Fix, Eq 2636IO - 11th E Kiddie Nbrld Toys Ltd, 1088 S to 1st Sac Bk; Accts Rcvbl SLC 2636I8 GAL 300 - Dr Const, SLC 263622 2nd W, - 440 E, 263621 2nd W, Sir E, SLc Gdwy S co to Search Inc, 1336 Wheeler Mach Co; P L Bazeley, E 9400 S, SLC 3195 Dr to Zions 1st Osborn, 5630 Valley Bk; Cnpr Wiseman, Ut Animal Res to The Seattle Gmdrs feed, etc 3000 S, L Lomax, G TV Trctr, Scrpr Em 3rd 649 Wlsn Ay, Aooep; Pekup, Cnpr - Th; 263538 S Larry J Braithwaite, dba Fleet - Jerry Mtrs 1st Fur Exchange; Minks, sheds, Cgs, Stanley Thorton, 2624 to Fid Ind Cr; hh gds Reo Thornton, 153 Heather R M Orson A Natwide to Stn, C Svo, I860 S 935 V, Mat; Eq Fix, Supp Gen Donald - 263537 Rd, Trlr Th; Blade Peoples Mag WOLlw etc W, Str, LaFbrrest T TWitchell, 1870 to Valley Bk; Punp, Cib, - Jerry Am 4585 Str Elec Inc,; Radio Comm A & St, Devries, 1370 Rbrta St, Vemai to Valley Magna Hfftai, Mtge bid Cr; hhgds 263553 Paint SLC 263357 Mur 263526 to Fid SLC 263353 - Austin D Langston, 1535 Gmwd, Sandy to Fid bid Cr Co; hh gds to to 263550 Cmpr Tempest Const Co, 4681 - Betty 263350 263360 W, S St, 263546 SLC to 263361 to Dial Fin; - Magna to - SLC 8th E, E Little, L L Dr, 263349 SLC John 263523 A to Fid Ind Cr; Mdvl 263352 - - 263347 Gerald - 263543 Rayes Fernandez, 128 Th; hh gds R Brown, 171 Vrgna to Poples 1st - - R Wlkr Bk; Bt, 263522 SLC Howard E Sailors, 4458 Ebony Av CIT Fin Svc; hh gds, Auto, Bt, Donald - to 263542 Doanld 2395 Fhm hh Wstm Rd Mach Co, 2300 S Mn Wlkr Bk; Big,tmmssn, pltfrm, Jamas Van Winkle, 729 E 368O S, Uinv CIT Fin Svc; hh gds 263346 - Udell Sandy to Aetna 263351 Joseph Albright, 3444 S 7730 U, SL Magna to Town Ind Fin Co; hh gds 263275 SLC - - Turner, D W, Bette Cox dba Intermtn Sis, 8th W, SLC to Wlkr Bk; Trlrs 263539 W W, F to Motorola 11, 4200 Cab, - to SLC 263345 - Gerald K Isakson, 10312 Wy, Sandy to Aetna Fin; hh gds 263385 - Rod Ramon dba bid Salvage, 1532 Ind Rd, SLC to 1st Sec Bk; Magnet, Cm, Mgntos B 3900 S, Olympus Glass Co, 449 to Valley Bk; Mach, Eq, Driven 263380 SLC - SLC 263379 SLC Mery F Hernandez, 251 Ben Fin; hh gds to entry 263367 In, - 1700 E Anderson, 1297 Pao, Ind Cr; hh gds to Motorola 263338 2nd W, Aocess Sec Bk; 678O S, - SLC Elec Inc, 1170 Chess Dr,; Radio System, Invan Murray City Court Financing Statements S W, Nat Bk; Big System, In van Financing Statements 5265- 6- American Credit Cerp.M. Robert R. Keene;70.00 topltf. Pollard Inc, 8296 Am to Zions 1st Nat; SLC SLC $53.10 to 3210 S to Interlake 263332 Attorney General Pltf. W 2700 S, hh gds Osness, 4716 Hffm St, to Interlake Th; hh gds 263336 MRS. BITOON; - James 263544 263330 Respectfully submitted, & of Ut; ' Randall, l66l B 21st S, to Fbrd's Fin; Eq, hh Fhm Mur FREDERICK Bk Peterson, 11400 H Max - Neil 263316 Therefore, this office cannot rule on future proposals at this time, but at the present time, there are no other constitutionally acceptable methods of distribution of local option sales and use tax known to this office. Parian Shelby ve. Sec - 263519 SLC J Richardson, 8957 - Errl Adm SLC & St, Rvrtn to Wlkr Bk; HLr,SWthr constitutional provision prohibiting the proposed method of distribution has been carefully reviewed, and although a constitutional alternative method of distribution is not readily apparent at this time, a determination of the constitutionality of any future proposed methods of distribution should be reserved until specific proposals have been presented. Days E to 1st Magna The - Wood, 427 N Sign Crapr B to Zions 1st Nat; No SL Court has upheld the constitutionality method of the local option sales and distribution of the present use tax, and this opinion holds that distribution of those taxes, based on population, would be unconstitutional. Nevertheless, this opinion does not hold that every other method of distribution would be unconstitutional. 52632- Jack Krkhm Wy, Piano; Plano ght 1700 263520 Fetro Inv, Peoples Fin; Off, Ricketts, 1974 Bud L As tin-Wei- 263300 Stereo, Mur Av, Raymond Crump, 12437 S - SLC Av, Aurlen F Loveless, 4992 E 5400 Astln-Weig- ht Piano; Plano - to SLC Am - 263504 1971 S SLC to SLC 263299 The Utah Supreme - to SLC Eddy, 90 W Th; Fhm, hh gds to Miller Fin; Chattel John E Oakason, dba - 263298 S, hh gds 1st L to Ben Fin; SLC S, N, Matter, 3138 S 7th E, Th; hh gds, Finn 263494 - Dean J Peterson, 4?31 W Kms to Miller Fin; Chattel Mtge W, crdnl 2451 6th W Rvrtn to Lodhart Th; hh, Fhm SLC Eq, Fhm 263310 to 1st to Dial Fin; 9th E, Jrdn to 263384 R Wes ter. skew, DonLd - 263297 654 S 263489 263495 3420 W Connie Salve sen, 573 Peoples Fin; Plano Tv, to SLC 2 Judgments 4000 S 236 W, 263488 - Donald Bagshaw, 4531 W 5780 S, Kms to Lockhart Th; hh gds, Fhm SLC hh gds - 263307 B. 65OI bnbrdi Dr, Miller, Ganessy, 4446 Tom R - 263294 it is the opinioncan-of reason the why legislature this office that there is legal not increase the local option sales and use tax, but if such a right is given to the municipalities, the legislature may not require distribution of the proceeds on the basis of proportionate shares of VERNON G Robert Klaas, 2024 to Dial Fin; hh gds SLC no S 1250 E, Camera, Thk, - 263293 Because of the foregoing reasoning, SLC to Dial Fln;;hhgds SLC Steven 263492 Reid to Dial Fin; SLC - to Lockhart Terry, 6266 S Douglas Props, etc for taxation within one county, city or town, and attempting to tax that sale or use in one county, city or town for the benefit of a different municipality has the same basic problems under our Utah Constitution that the Federal Constitution would create if a Congress attempted to give the State of Utah the power to tax sale or use in a sister state. 1 Martinez, Lewis 263W6 hh gds to Dial Fin; hh gds. SLC is frequently ignored in proposals to distribute the local option sales and use tax on proportionate shares of the population is that it is a transaction tax" and not a "head tax." The tax is imposed on only the sale or use of specific property. A particular sale or use would only have situs ( 321 Shrim, N SLC 3, - to Lockhart SIX. St Harry F Johnson, Gen Cr Co; hh gds to 263485 W, hh gds John - 263288 S 2nd Conrad, 720 - 263484 SLC D to Dial Fin; concept which .. 11800 W Vera Weaver, 320 hh gds - 263287 263296 ..... 2295 to Dial Fin; nstitutional. ... Jolley, W Stephen to Dial Fin; SLC reasoning of the previous opinions has been somewhat different, although centering around the interpretation of Article XIII, Section 5, of the Constitution of the State of Utah. That provision gives to the legislature the power to determine which taxes the counties, cities and towns may impose; to determine, in some cases, the amounts or limits of those taxes; and to prescribe to some degree the method of assessing and collecting those taxes, but it prohibits the legislature from itself imposing taxes for the purposes of any county, city or town. If the legislature were to require the counties to distribute the local portion of the sales and use tax on the basis of proportionate populations, some taxes which were assessed and collected in one city or town would be distributed to other cities and towns within the county, or to the county itself. Thus, the proposed distribution method would be taxation by the legislature in some cities and towns for the benefit of other cities and towns, or the county, and would be unco- Question R Rodney 263483 - Vftn M Allgier, 4774 S 4380 Kms to Gen Cr Co; h gds, GMun SLC St, K hh gds S, Rvrtn to Dial Fin; hh gds The One Robert F Garcia, 411 to Dial Fin; areas directly concerned with bearing the burdens of the taxation and giving the benefit to another area. It would away from the - 263278 SLC Dr, Rasmussen Eq A Sup Co, I960 to Comm Seo Bk; Hagnator S I960 S SLC Rasmussen Eq A Sup Co, to Com Seo Bk; Eq SLC Kiva Benson; IO63 Lincoln; SLC to Natl Fh; fum and appls; organ Riok Rice; 3665 Bishop SLC to Cm Cr Plan; fridge and washer Gerald Huber; 8090S Bryce Dr; Sandy to Main Motor; camper Wendell King; 9142S700E; Sandy Main to Motors; Open Road eanper Mile Peterson; 5964s 4500W; Kearns to Mry 1st Thr; continuation |