Show LYNCH ORDERED TO I ASSESS BANK STOCK Supreme Court Rules in F Favor vor of Salt Lake Commissioners Com Coin missioners missioners E. E Lynch assessor of or Salt Lake coun county is directed by br the supreme court of oC the state tate to place upon the as- as sr rolls of or the county certain property to eliminate all deductions from bank stocks except those mado made by him for tor tho the cash value of the real es- es te t own owned cd by such banks in the state stale The Tue order of oC tho supreme court 1 fol fi 1 l lows vs WS The demurrer Is overruled A peremptory pc per writ of oC mandate will Issue commanding the defendant to place on the assessment rolls of Salt Lake county county county coun coun- ty all title retaining retaining- notes or contracts that were owned by taxpayers In lu Salt SaU Lake county at noon of January Januar 1 1 1920 1020 unless the property for Cor which th the tho n note te is given Is also a assessed messed to him that ho lie assess all leases that were assignable as as- an and transferable without permission permission per per- mission or consent of tho the lessors that h have vc a cash value and that were owned I by such taxpayers at noon of ot January 1 1 1020 InO all conditional sales contracts In which tho purchaser In writing agrees es to pa pay the amount due and that wore owned by the tho taxpayers at noon of oC January 1 I 1920 all real estate contracts contracts con con- tracts In which the buyer is obligated to p pay y the purchase price and which con contracts tracts were owned b by taxpayers of Salt Lake Lako county at said time No option contracts In which the purchaser does docs not agree that he will pay the purchase price shall be taxable All the instruments enumerated numerated above shall be assessed unless they thoy are not solvent solvent solvent sol sol- sol sol- vent credits as these words have been heretofore defined herein The Tho assessor assessor assessor asses asses- sor sor will be further commanded In such peremptory writ of or mandate to correct the assessment of all bank stocks by eliminating all deductions except those made by him for the cash value of the thereal thereal thereal real estate owned by such banks in this state rl r VILL ui UL a aThe The order comes cornea In the shape of or a peremptory writ of mandate The opinIon opinIon opinion ion was written by Justice Albert 3 J. J Weber and Is concurred in b by th 5 full bench Justice J. J E. E Frick Prick writing hI his view In sustaining the opinion Salt Lake Lako county board of commissioners commissioners commissioners commis commis- Instituted proceedings In the supreme court In which they asked for fora a a. writ of or mandate against Jamea James E E. Lynch as assessor of Salt Lake county commanding him to assess certain property which he as county assessor refused to assess and tax and directing him to correct tho the method of or taxing bank stock which method plaintiffs contend Is not authorized by law Jaw and which In effect destroys the uniformity uniform uniform- ity of or taxation required by law The commissioners allege that when they learned that certain property was not nol assessed and that the wrong method methot was wag used In assessing bank stock they entered an order directing the assessor assessor assessor asses asses- sor to assess tho the property and to adopt a correct method for Cor assessing bank stock that the assessor refused to comply with this order Ruling on Three Clauses s The commissioners then sought by this action to compel the assessor to assess three different classes of or property property prop prop- erty arty namely so called title retaining notes or conditional sales contracts real estate contracts and leases on real property and to compel him to tax bank stock at Its market value as de determined determined determined de- de by him and to allow a 3 de deduction deduction deduction de- de from the total market value-of value the shares of bank stock so determined of ot the assessed value of the real estate te only 1 If any owned by the bank The Justices say To the complaint assessor Lynch de demurred demurred do- do and moved to quash tho the alternative alternative alter alter alter- native writ thereon Issued and to dIsmiss dismiss dis dIg miss the the proceedings for tor the reason that neither the writ nor the complaint com corn plaint nor any of the several paragraphs paragraphs para para- I graphs or divisions thereof nor any of tho the respective alleged ged causes of ot action therein th contain facts sufficient to state any cause of action or any ground for forthe the tho relief sought or any relief against defendant f Assessor maintains In support of ot his demurrer to the complaint that plaintiffs plaintiffs plain plain- tiffs as a board of ot county commission commission- ers erB have have no ic o jurisdiction jurisdiction to direct t t assessment assessment of ot bank stock and that plaintiffs as ns a board of oC county arc are not char charged with any i d respecting respecting- tho the assessment of ba bastock bastock stock and therefore are aro not entitled 1 raise rais the constitutionality of th the thE s sute sta ute in the tho manner h here re attempted Is s argue argued that while white the commission may direct and enforce o the perfo anee ince of or public duties by county offic offices office's j tho the constitution and the tho s statutory tu ory p pr visions enacted pursuant ther thereto to ta taJ the tho assessment of property for tax taI tion out of ot the hands of the couri coun commissioners as such and pla o It ft the hands han of ot the commissioners who wh wi acting as a n. board of ot equalization sufficient answer to the tho pr posit advanced ad by the defendant is found the tho broad and comprehensive langu of oC Compiled Laws of or Utah 1917 a el eltion tion which gives to the bo booC boil boat of oC county count commissioners In each couty couty cou ty In this state Jurisdiction a ai power to supervise the o 0 oj conduct of all county officers an ai officers of all precincts dl districts a ai other other othor subdivisions of ot tho the county e c ca copt municipal corporations see Ui they thoy faithfully perform their e I |