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Show PROPOSED ii AMENDMENT MAKES BOARD ALL POWERFUL Prominent Lcal Firm of Zion Renders H Opinion of Much Interest At H This Time Locally. H Tlie attuntion of roadors who dotfiro to be fully Informed on a most important matter is directed di-rected to thu opinion of Dickson, Dick-son, mils & Lucas on tho mine tax amendment, published on another pago of this issue, says Sunday's Salt Lake Tribune, Their opinion, which is fully supported by numerous cases and many high authorities examined ex-amined in connection with its preparation, is thnt thu pro-jyosed pro-jyosed amendment empowers the state board of equalization to assess and tax mines at such valuation, high or low, as the board may see fit, and thnt the action of the board In thu mat-tor mat-tor is not subject to review or control by cither the legislature or the courts. These conclusions accord with those reached by other competent com-petent attorneys who have gone Into thu matter, and, from the fact of their source, will immediately im-mediately dispel from thu minds of thu thinking public any doubts as to thu effect of the amendment that may have arisen through thu fulmlua-tions fulmlua-tions of those "economists" who so insidiously mUrepresent lis plain meaning in their frantic attempts to win support for nn outrageous measure, The opinion follows: I'oiir (Juotloiu AiiMveml. We have Iwen tikked four our opinion on the follow lug iiueslbuis legurdhiK the propiwed amendment ol He, I. Arl 13 lolistllUltou of t'lah hirst Should thM amendment be adopted, will either the legislature or the stale iHMnl of equullwilloli Imvo the right thereafter to hwum ami lax mines at morn than full vnlue or ut , lees tlmn full value or must minus be usMteeed uml taxed like all other proper!) ut full value. In itevonlauve ' with Here 1 unit X. Arl IS Kiwtiml W'lmt mldltlnliHl imwers. U utiy, will bo vested In the state hourd or isiuallsatlou over thoe II now iHwsesees If the amendment Is adopted" 'Third Is the amendment self-exetntlng self-exetntlng b Its onu terms or must the iHMird of eimillxiillou uwiilt the emutmenl of a luw b the legislature before It mil do uiiythlug and, therefore, there-fore, continue tu tax mines under tho present law until olherwlMi directed b) the leglshiluro? ' I'oiirtll Will Ihe legUUitilte be obliged under this amendment to eourer upon lire statn lnmrtl of iipiall-xatluii iipiall-xatluii the ulHHilute power lo animus ami lux mines at u rule und value lo be determined b the bounl or will the legUlatHle ditermlue the tax rate, how mt proceeds ale deter-mined deter-mined uml what multiple or sub-multiple sub-multiple shall be applied ' I'd uur) I'iihit (Itiii. We are or the iiilhloli that should the proHiMl umemlmeul be adopted the state lemnl uf eimllsatbin aoiiIiI In vhsIimI with pleiiur) hiwwt (o asseea ami tax metalliferous inlHee ut, VHfll) more than the full value thereof and HMwltl) at vusll) les than smh full value, and Ibis laawar mo itmferi ed upon the stale board of ittiuallanllon will lie entlll lmleMii-dHt lmleMii-dHt ami beod the i-oiilrol of the legislature V are also of Ihe opinion Hint iteta t and i of Art 13 would not lu any way limit the rliit or the board of enimllsatlon to asss and lax meUlllferous mines alHther more or less limn their full vulue And lu this lonpettluii It Is manifest that what may ur ma not W the full value uf a mine Is lmHMelble of determination 'Hie projaised amendment. amend-ment. If adupted, would confer uMn the Itould of eqimllsatluH the right to assees and tax mines at some arbitral arbi-tral valuation depending entire!) UHiii the Judgment whim or eaprlce of suih iMwrd (Julio 'loo Vim h I'imci. 'lu unswer tu the wetoinl niiwtluii submitted to us we are of the opinion that the state board of etuullittbiu, us stated ubove, would be vested With full and uomplete power und author-It) author-It) to iissees and tax mines and mining min-ing elulms ut suuh valuation us the board of equalization mu deem proper, that tho powers of the hourd lu arriving at the valuations to be plana upon the mines will be, with the oxi options set forth In the proposed pro-posed amendment, untrummeled and exclusive and not subjMt tu review or tontrul ly ilther the legislature or the murts unhMS It shniiW be Hilt H nielely ile(ermlnl tlmt the prS H KMK-d amendment la violative of ths iM pmvMons of the raHstllHllau ef the jM ITiiIUhI Stales I'tiiler the prosent '''H i onstttutlonal provisions, the Mats Of V 1 the Male board t.f eiHatisallon are 1 subiH t I" review by the courts and jf Its ilelermlnatloiM may be set aatdo l( found t be Hrlillror). dierrllnlnii' I ''H tor) or not In Meconium e with the r H mamlales of teglskitlie mmetinents. ''H Should this proHeeil Miiieiidment be HiloptiMl. however, und lieconlo a ''H imrt f the organic luw of the stale, H so fur as the iienenimcnt nnd taxa- vLbbbbbb! Hon of m I in are ronremed, neither bbbbbbbbI the legislature nor the rotirts would M havo nu power to curb or eontrol ''H the hi lion or the sliile ltanl or euual- H Uallou. tm matter ho urhllrary sueh BH aitlou li- H Im'kI-IiHiiii' lomrlt-.. H In answer to )our third query, It j 'H Is our iiplliliin that shoHld the pro. f ''H Hcd amendment bn udopteit, In " !H fur us the taxation of mine Is eon- ,rB tirnitl. with 'the exiepllnns neleil In H the aiiiMidmeHt Itslf, uamnl), Ihe its MbbbbbD scMiuent or rive dollnra per acre and J''H the deti'Tmlnatloii of the value or any , I''M use other then for mining purp'ufis, L9 It will le ef.exe tiling and that no '1 b'Kl'lilllVf stllnn will be required lo rH sit lu midlon Ihe iHiuers of the H lu rip) to itiieetloti four, lu our PS oplulmi II will net be uectswiry for j''H the leulnbitiire to tuki nu) action I , j'H whulevrr to eiuiiovver the board ot I ' j''H quiillrullon lo determine the vulus- , tlon lo be plmeil upon mtnns or mln- il lug elulms. The legislature would ) . H huve the powtr to define the term, I fH net prin ceils, nml to fix what. If any, j 'H ileduetlous could be lllAile III arriving ) f H ut m t proceed, but so far ns any ,H VHliiutloii of mluea Isised upon wme f'H multlide or Mthmiiltlpte of the net , rH iroicils Is eomerued, under the pro j rjjH pcd amendment, the legislature B would be iiowerleiui to In any way kjl Interfere with the aitlou Ml the state j (I'H iMHinl of ciiIIhI1iiii and etiiild not , HbbbbbI fix or determlHe what HIHlllple or faBBBBBa! submulllple should bo aqillel III the HH mee of metalliferous mines lu Ihe pi Ileal oiteratHJU of the amend. fll metit. exUdug law would ilitermlns i ftH what Ihe net proceeds deiivml from jjH ati mine might tie The machinery llH for ditermlnlug the rate of taxation , Jl Is likewise also pnivuled i-UbbbbD Vcr Mull) lllijitlltiu. IbbbbbbI "In this oplulmi we have net en VbH iluavoreil to give lu detail the reasons j jfjH for our ninehislons There are many I (flH ohjeilliins lo the adoption of thll ii SbbbbbI amendment which eaii be soeoesafully laH urged The lintst imtelll iilijedtlon, Ll It seems lo us. Is that this umend- rBBBBBa! iiiuiil is tontrar) to the spirit of our 4H Institutions and form of government. I ,jH To deistfate to an spnilnUl iKiard vJbH not responsible dlreitl) to the people uJbbbbbbI the powers an itintinnplstwl hy this IsbbbbbI aineiidmeni would bo to deiwrt from Lbbbbb! ull iiiuepilons of governmental '(tl Hwer of taxation lirreltifore enter- dbbbbbb1 IsIiumI lo the penplii 1 ' Wlwt would lie thought or H pro- Abbbbb! kmiI to mo amend the coiutltutloil as fULH to ilntlie Die governor. Imllvbluully, TiIbbIbII with a leiwer or taxnilon wieh us the 4 proaaiel HIliellduiMIt seeks to winter rlll iiihiii his appointees' Would net any Ul suuh mtcinpt lie siontuneHisr eon- IHH deinnetl by all wilier thinking eltliensT bUvibbI Yet, It Is manifest that a eoiistliu HuH tlonal iirovlshm iluthliig the guv- WlriBi eruor with suvh power would be ut. IKI tendeil with no more danger would iBl be mi more leVolutlniiHr). ami would WKm bo mi more objevtmnahle than Is the 11101 proMMel tu iimfer like powers iimn DbbI III HplMilnleee. BbbIbI |