Show COURT HOLDS POLL TAX LA LAW W TO BE VALID Supreme Body Reverses Body Reverses District District District Dis Dis- Courts Court's Decision as to Constitutionality NOT WOT CLASS LEGISLATION R Ruling Means Restoration of Large Revenue to All Cities and Counties T R E nn s to cities and counties R r throughout hout Utah aggregating thousands of dollars annually ar are restored b by decision of or the Supreme Court of Utah yesterday holding that t the state poll tax law and city orcil- orcil nances drawn drawz In accordance therewith arc are constitutional To Tn Salt ke Lake uy t this decision m means ans restoration of oC an annual revenue amounting to more than OOOO anti and to Salt Lake COunt county restoration of or an annual an- an an an- nual nuat revenue of ot about In 1 1911 the nI d court for thIs thin 11 lIa i- i U-L U UlC that mat me thA poll tax taX Ir law was un unConstitutional un- un constitutional Collection of the tho tax ax consequently ceased In all cities clUes and counties of oC th state pending final Lion tion ac ac- ac- ac by the thc supreme court My Collect t In Taxes cs Under decision of ot the supreme court It is believed Ed that unpaid bock beck poll taxes nH may be collected ll as s well as IlS those for this and future years ears as us the they be become he- he come duo due As them thern is some somo question law Jaw however abot abol t complying with the tiLe relative to of oC poll pell tax no no- tices before foro April 1 the matter of oC pro pro- to collect the back and present year ocar poll pon taxes has been referred by the tho county commission to tho the count county attorney y and by th the city commission to th cit city attorney for tor opinions It i Is 13 the opinion of oC the tho officials of oC lect both county count and anci city that efforts to col col- the back taxes probably will bo be by null tutt which If It such Buch be the case will necessitate the filing of ot about suits In the tho eft city court and some somo suits In lii the justice courts Th The Tho decision of ot supreme court was rendered In tho the of oC case cao Salt S Lake l M. M l. l E. E Wilson a local attorney The Te action was s brought to test the constitutionality con con- of or the tho law Tho district co court cort rt decided d early In 1911 that the law is unconstitutional In that It levies a tax ta on men mon and not on women though women have oqual equal rl in Utah with men man The court held that It WR wan vs class legislation According to tho supreme court tho the elt city and county authorities ma may now proc proceed ed to collect poll taxes from Crom eer every man roan over er 21 1 years and under 60 50 years ears of oC a ago o who vho is not physically for work or exempt b by law from such Huch taxation L The in this state Itata Includes old soldiers and veterans c of the Spanish American war Under the old law the tho poll tax tar was wu payable In mone money or two to days days' work on the road In 1111 1 1 ft u w w H so ach that the tax is payable only onh in mone money On this thia change Mr tr Wilson lIgon contended contended con con- tended that the road tax X had been c changed lan ed to a general tax tnt and hence w was subject to tho general provision of or the constitution as a to uniformity in en en- en enforcement against ag both men and women Not ot G General Tax Tho The supreme court holds that tho the tax i Is hi not a R. general tax but belongs 8 under tIle the heading of ot pollee police re regulations hence herce Is not subject to the uniformity or of en enforcement enforcement en- en provision of tho the tion The court further that there there Is nothing In tho the COn constitution to prevent a reasonable classification of tho citizens of oC th the state relative to re- re or performance of oC certain duties under the police powers of the state Tho poll pon tax ax being held to bo be a police regulation reg the state under its police powers can impose it upon men and exempt women or even somo some men It If It desires Tho opinion Is considered of or Importance tance to both Salt Lake cit city and county Jn So the matter of oC revenue Both are I combating limited d revenues to moot meet current nt c expenses and It Is figured that if the back poll taxes ma may mai bo coll collected considerable relief to tho the financial stress may bo given In tho the county some somo additional would he be available a for tor road d improve Improve- Improvements ments It is js figured |