Show I MATTER OF LICENSE lc COMMISSIONERS CA NOT COLLECT COL-LECT HT TH CITIES Opinion of the Attorney General i Upon This Question Delivered YesterdayText of the Opinion I AttorneyGeneral Bishop yesterday I delivered an opinion for William Buys I county attorney cf Wasatch county In response to the following question Is an ordinance passed by the county commissioners placing a license tax upon the business of merchants I peddlers saloon keepers etc applicable applica-ble to persons carrying on such business busi-ness within the limits of incorporated I towns such persons having taken out a license to carry on such business under an ordinance or the said town that Is does the fact that a person has taken out a license under a valid ordinance of a town to carry on a certain business exempt him from pay ing a license tax to the county upon such business carried on within the I limits of the town 1 Replying the official calls attention to section 5 article 13 of the constitu consttu tion which reads The legislature shall not impose taxes for the purpose of any county city town or other municipal corporation corpora-tion but may by law vest in the corporate cor-porate authorities thereof respectively the power to assess and collect taxes for all purposes of such corporation Pursuant to this authority the legislature legis-lature has empowered the county commissioners com-missioners In subdivision 26 of sec ton 21 of the county government bill To license for purposes of regulation and revenue all and every kind of business not prohibited by law and transacted and carried on in such county outside the limits of incorporated incorpor-ated cities and to fix the rate of license tax upon the same The attorneygeneral says from the use of the words outside the limits of incorporated cities i is evident the legislature intended to exclude from the jurisdiction of the county I commissioners so far as this law i I concerned all incorporated cities and that a party carrying on a business within the limits of an incorporated city is exempt from the payment of any license tax which the commissioners commis-sioners may see fit to levy |