Show CANNOT REMIT lIT TAXES The Supreme Court in a handed down a f few w days ago has lias- decided that County County- Commissioners cannot remit or abate taxes under section 2579 2599 Revised Statues Statues-of of Utah which reads The board r may ay remit or abate taxes abate taxes of any insane idiotic infirm or indigent person toan to toan toan an amou amount t not exceeding 10 to ro forthe forthe for forthe the current year yean The court holds that the provision referred to is Land therefore The s to th the of or i was raised in the case case of ott the State against against the Cou County y Hoard lioard of Equal of f Salt alt e county wherein a a writ of P prohibition was prayed forto for forto forto to prevent the the pard from a further exercise of the the authority authority complained of t J. t Justice Justice art Jr who who writes writes r tes the opinion pinio hoI holds s hat at the provision o othe of the Legislature ture a authorizing the the abatement of ta toes ces is repugnant to section 2 article article 13 J 13 3 of the tion in which h it lt tt is provided All property in the the- State Stale not exempt under the laws vs err eft th the United States or under this Constitution C shall shan be t taxed in pr proportion fon to its value as as provided by r. la law Y cHe c- c He reaches this conclusion conclusion by holding primarily that an ab abatement tern t of taxes is in effect ah art exemption of of the property from taxation Upon this point the the opinion says No one would contend for a moment that the Legislature re of If the State has as power in express terms to exempt pro property pert from taxation other than han that enumerated for exemption inthe in inthe inthe the Constitution and yet in th the e enactment of the statute in quest question on the Legislature has undertaken to indirectly exempt property properly not so enumerated This is an attempt todo todo to do indirectly that which could not be done directly and the statute therefore is in violation of the constitution constitution constitution con con- aad is void as in excess of legislative authority A writ of pro prohibition is ordered to issue restraining the Board from further proceeding under th the clause referred to Chief Justice Zane and Justice Miner concur concur This decision ision will be bea a h hard rd blow to the poor people of this State In t this s count county especially there are many old people who are scarcely able to keep the wolf from the door and it will b be an for them to pay the taxes assessed against It is hardly possible that the members of the Constitutional Convention Con believed they were Wele deliver delivering delivering ing this thib blow at the deserving poor of the State But no matter what their intentions were the interpretation interpretation tation lotion the tl S Supreme preme Court places upon their action will be he means of causing the homes of man many poor prior widows to be sold to satisfy the demands of the tax collector who will be forced under the law Jaw t to sell the property for the ta taxes es esThe The worst feature of the case is the length of time it will take to remedy the evil the constitution must must be proposed in the legislature and then if approved ed by that body they hey will be submitted submitted submitted sub sub- to the people at t the next general election It will thus be two years from next fall fal before an any relief can be had It will be aa au unpleasant task for forthe forthe forthe the City Council and and County Commissioners Commissioners Com Com- missioners this week sitting as Boards Boards' of Equalization to be cora com pelted to refuse the requests x of f th the e deserving poor of this his city and and county for the remission of their taxes especially as as it has been the custom to to tC grant the there there- requests requests re- re quests of the most mosi d deserving serving |