Show AN IMPORTANT RULING Net Proceeds of Mines < o be Taxed From June 1895 OTHER NEWS OF THE STATE GOVERNOR ISSUES ORDERS ANENT MEMORIAL DAY All the Stnte Troop Will Parade on That Occasion Prison Board Holds a Meeting und Elects the Governor Gover-nor and Chairman The State Prison Briefly Examined Auditor Wants More Legal Advice Great Seal Finally Accepted Commissions Commis-sions Issued to Several Oflicinl Other News of the Commonwealth An important opinion drawn by County Attorney Whittemore and concurred In by the attorneygeneral of the state was yesterday handed Assessor Lynch The opinion embodies both the question and the answer so any preliminary remarks upon the same would be superfluous May 11 1296 William J Lynch Esq County Assessor Asses-sor Salt Lake City Utah Dear SirOur opinion has been asked as to the proper legal construction construc-tion to be given to that part of section 3 of the revenue law of the state of Utah passed by the last legislature which provides S Co and the net annual proceeds of all mines and mining claims shall be taxed as other personal property and also sections 62 to 65 both inclusive of the same revenue law which provide a method for the assessment of such net proceeds pro-ceeds of mines and mining claims These sections referred to are part of the general revenue law of the state of Utah approved by the governor on j April 5 1896 atid which by the provisions pro-visions of the law itself section 186 went into effect on the date of its approval This general revenue law was passed by the last legislature in conformity to the mandate to the constitution contained con-tained in article 13 of said constitution and should be construed by reference thereto and in conformity therewith Sudh constitutional article provides among other things Section 2A11 property in the state not exempt under the laws of the United Uni-ted States or under this constitution shall be taxed in proportion to its I value to be ascertained as provided bylaw I by-law f Section 3The legislature shall provide I pro-vide by law a uniform and equal rate j of assessment and taxation on all property in the state according to its value In money and shall prescribe by general law such regulations as shall secure a just valuation for taxation of all property Section 4 and the net annual proceeds of all mines and mining claims shall be taxed as provided pro-vided by law The first question that naturally presents pre-sents itself as to ail of article 13 of said constitution and especially as I concerning that part of section 4 of said article which Is above quoted is I whether the provisions of said article are selfexecuting or whether they require re-quire subsequent legislation to make them operative As to this we beg to advise you that the law as we understand un-derstand it Is that where an article of a state constitution either in terms or by necessary implication requires that a legislature should enact lawson laws-on a particular subject to carry it Into effect such provisions of a constitution must and do lie dormant and inoperative inoper-ative until the necessary legislation is enacted Said article 13 of the constitution consti-tution of the state of Utah as shown by the parts thereof above quoted certainly require in explicit terms that I the legislature should enact appropriate I appropri-ate laws for carrying the provisions thereof Into effect which was done by the state legislature in the passage of J the general revenue law in effect on April 5 1896 above referred to and under the rule above mentioned said I article 13 of said constitution we are compelled to consider as inoperative and dormant until by such revenue act it was put into effect in its entirety en-tirety on April 5 1896 The next inquiry that naturally presents pre-sents itself is what effect and construction con-struction is to be given to those portions I I por-tions of article 13 of the Utah state i constitution and of the revenue law of 1896 which refer directly to the point I of your Inquiry as to the valuation I and assessment by you for the purposes pur-poses of taxation of the net annual I proceeds of all mines and mining i claims and the method to be used by you in ascertaining and valuing the I same The weight of modern authority is in our opinion < that the legislature may prescribe any mode of measuring and ascertaining the amount of a valuation and assessment that they may see fit and that the fixing by them of the income in-come of any year or the gross receipts of one year or as in this case the net proceeds of any year as the measure meas-ure of the valuation and the basis for fixing the assessment does not in any sense render such law objectionable as being retroactive in its effect Such provisions are solely for the purpose of establishing a basis for valuation and assessments In the case before us the legislature has seen fit to fix the period of one year preceding June 10 as the period during which the net annual proceeds of all mines and mining claims should be ascertained the same when ascertained to be used as a basis for the valuation and assessment of that item of personal property for the year 1896 We therefore beg to advise you that the valuation and assessment to be made by you of this item of personal property for taxation is to be made on the basis of the net annual proceeds of each mine or mining claim from the 1st day of June 1895 to the 1st day of June 1896 the same to be ascertained and fixed as provided by sections 62 63 64 and 65 of such revenue act Very respectfully yours C O WHITTEMORE County Attorney The attorney general after an examination exam-ination of the opinion wrote the following fol-lowing State of Utah Office of Attorney General Salt Lake City May 11 1896 Hon C O Whltitemore County Attorney I Attor-ney City Dear SirYour official opinion of I May 11 1896 addressed to William J Lynch Esq county assessor of Salt Lake county Utah in relation to the net annual proceeds of all mines and mining claims etc under our state constitution and the revenue law of 1896 submitted to me for my examination examina-tion It being a question of great Importance Im-portance both as regards the state and county revenues is before me I beg to say that I have carefully examined the same and so far as my opportunities would permit have examined ex-amined the authorities on which the same is based and fully agree In the conclusions therein reached I have the honor to be etc A C BISHOP Attorney General This quest n was indeed one of grave Importance as i will bring to the state revenue to the amount of 300000 according to a conservative es timaite The decision of the same will probably < not meet with favor at the hands of the mining men but until it > I 7 i C 4 Is seft aside by a decision of the counts i will stand as the law of the land I MEMORIAL DAY It has been decided by the governor that Memorial Day will be observed through f the state by the members of the national guard that parades sharll be indulged in wherever there are military organizations connected with the state troops which said organizations organiza-tions will cooperate as far as possible with the civic societies and local authorities au-thorities Although this decision has been already al-ready announced in an informal way no definite action was taken until yesterday yes-terday when the general orderwas issued I is-sued by the adjutant general I is I the wish of the governor that a good turn out be made all over the state and that every hamlet and city In the confines of the commonwealth where there are companies troops and bat terics shall I make a good display of the forces The order alluded to is a follows Headquarters National Guard of Utah Salt Lake City May 1 1896 General order No 3 The 30th of May being a national holiday hol-iday and set aside as an occasion for honoring the nations dead i is appropriate appro-priate that the national guard participate I partici-pate in the ceremonies of the day There wil1 therefore be a general parade pa-rade on the 30th of May next of the organizations of the National guard of Utah at their respective stations and as far as practicable In conjunction with the ceremonies to be observed by the local authorities and civic organizations organiza-tions All officers of the staff apd line within their respective limits are directed di-rected to cooperate In the effort to make the turnout of the guard as creditabCe and the occasion itself as impressive im-pressive as possible The brigadier general will issue detailed instructions to the Salt Lake troops and such general gen-eral instructions to the remainder of the guard as he may deem necessary for the proper execution of this order By order of the commander in phief JOHN Q CANNON Adjutant General As may be presumed the brigade commander as yet not been notified of this order but upon its publication this nwning he will at once proceed to make the detailed plans for the event in this city Ail l the organizations will parade and with the Grand Army posts and other civic societies the display will be a creditable one The G A R will doubtless have charge of the ceremonies cere-monies here which will as usual be conducted Mt Olivet THE GREAT SEAL After many days of trial and tribulation tribu-lation the state now has its great seal complete The first copy of the same j was not accurate because I was an i half inch larger in diameter than the bU called for so a new one was made which apparently filled the bU until some one discovered there were a lot of bees flying around in the vicinity of the hive of industry which were not j i called for Then too as the bees in I order to make an Impression paper I had to be cut large it was noticeable I they were in proportion to the other i I things the sego lilies for instanceas large as good sized spring chickens j I The seal was sent back and yesterday j i I the makers returned the same as designed de-signed by the parties who furnished the original drawings PRISON BOARD The prison board held its first meeting meet-ing yesterday afternoon with all members mem-bers present The board paid the state prison a visit where a short meeting was held at which Governor Wells was chosen president The members mem-bers tben made a brief inspection of the prison and found everything in first class condition the cells and appurtenances ap-purtenances being scrupulously clean and the food furnished being of a solid substantial nature The board will have another meeting soon at which certain rules aiclaregulations for the government of tjne place will be formulated for-mulated and adppted SECRETARY STATE yOF Matters in the office of the secretary of state yesterday were not productive of many results as regards > news the only business of importance being the issuing of the commissions to all the members of the Deseret Agricultural and Manufacturing society and the issuing is-suing of commissions to 11 B Sowles of this city and Hon Thomas Kearns 6f Park Cit31 their commissions as members of the board of corrections C F Felt of this city was appointed a notary public for the usual term of office officeANOTHER OPINION State Auditor Richards has applied for an opinion from the attorneygen eral in relation to affixing his signature to certain warrants ordered issued be fore he came into office and the lat ter is preparing the same and will have it completed today |