Show TAXES AND COLT CIIDNS Examination of the law shows tbere is a mistaken impression abroad as to the term of office of the County Collector At the session of ISIS the legislature passed the revenue bill the eleventh section of which provides At the general election in 1878 and biennially thereafter thtre shall be elected by the qualified vot re of th several counties of ibis ttrntirtf n M seisor and a collector for och county whose term of office shall be fo two Yt sand s-and until the successors fire July elected or appointed and quslfied said assessor sad collector etc At the session in 1SSO the revenue act was amended in several particulars particu-lars One of the amendments was as follows i Section eleven of aid act is amended by striking out all of said section after the word assessor which we have italicized above in the seventh line and substituting the following in lieu thereof Shall before acting upon the duties of his office take and subscribe an oath of office nnd give a bond with approved security to the territory and county to i the acceptance of the county coutt conditioned con-ditioned for the faithful performance of the duties of hie office Said collector shall before entering upon the duties of his office take and subscribe an oath of office ana give a bond with approved security to the Territory of Utah con dilienod for the faithful performance of the duties of his office and for the payment of territorial and school taxes duo from him to tho territory and give a bond to tho county conditioned for the payment into the county treasury of all county taxes due from him to the county each assessor elected under the provisions of this act shall enter upon the duties of his office on the first day of January nest following hii election and shall qualify within five days prior thereto JSteeA collector elected under the provisions of this act shall enter upon the duties of his office on the first day of June next following his election having first quatficd as above prescribed pre-scribed It will be seen by the law quoted that the Governor has been somewhat some-what hasty in attempting to fill the offices of assessor and collector The term of the former under any circumstances cir-cumstances would not expire until the first tiny of January next and that of the collector not until the first day of June 18SS Should it beheld be-held which nobody believes will be the case that the failure fail-ure of the August election created cre-ated vacancies in the county and territorial offices these vacancies could not begin to run in the offices of assessor and collector until the dates indicated Xo lawyer or court can dispute a fact so plainly stated in the statute Therefore there can be no Question as to the rightful collector of the present years taxes For this county it is Mr George Crismon and no other can possibly be made to supercede I him the Governors assumption to the contrary notwithstanding Should it in the course of improbable improb-able events be decided that his excellency ex-cellency had authority to appoint a successor to Mr Crismon that successor t suc-cessor could not enter upon the duties of his office before the first 4 1 day of June 1SSS when Crismons term will expire provided his successor suc-cessor has been elected or appointed and duly qualified The Governors collector will have plenty of time between now and June to prepare for the contest for office which is certain to arSe In this connection it is proper to state I all territorial school and county taxes provided for in this nee shall be due find payable on the first day of September annually and any and all taxes remaining unpaid on toe thirtyfirst day of Lctober shall be deemed delinquent It will be thus seen that Mr Crisuaon is not only the authorized person to receive re-ceive and receipt for county territorial terri-torial and school taxes in Salt Lake county up to next June but that the taxes are now due and payable After the 31st proximo unpaid taxes will be delinquent when the collector col-lector and he alone is empowered to collect them by suit Should the taxes mentioned be paid to any otker person they will certainly have to be paid twice Property owners should bear these facts in I mind and not be caught in any trap that may prove expensive I afterw arils > |