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Show JTROBI'FKES AHD COURT EXPESSE8. In the case of George W. Boatwick against Wiilitiru Clayton, auditor of public account, the chief justice Lab issued a peremptory mandarxua requiring re-quiring the defendant to audit the claim of the petitioner for compensation compensa-tion as grand juror. The judge bases bis order upon the section of the statute stat-ute which provides that "the auditor Of publio accounts shall examine and tudit all public accounts connected with the pecuniary accounts of the HrriWJT." .honor, however. doean't provide for the payment of the claim, the beat satisfaction he can give the petitioner being contained con-tained iu the following sentence: "I have found nothing in the statutes : requiring the auditor to issue treasury j warrants before an impropriation is made for their payment; but they are in be audited and rt-porud to the fivurnor." --- - There are ouletunding claims similar sim-ilar to Mr. lioelwicVs, amounting in the aggregate to perhaps $15,000 or $'20,000. They will be paid when the Uginlature makes the appropriation, and the legislature will make the appropriation when it sees more money in the treasury than it can otherwiao dispose of. We admit that it is wrong to compel man to leave their work and serve on juries without with-out pay; but it would be disastrous to the territorial treasury were it opened to tho courts' officers. Such men as How ard for district attorney and Nolson for marshal, with the easy going Schaeffer to approve their accounts, would soon bankrupt the territory, and give Utile or nothing noth-ing in return. The expenses of the late grand jury, and the work accomplished accom-plished by it, Bbow how aflaira would run were the courts given free access to the publin funds. Wo regrnt that the man so unlortunato as to be drawn upon a jury should be made to sudor; but the blame is chargeable to the power which sends untrustworthy, untrust-worthy, dishonest and disqualified individuals hero us court officials, rather than to the peuuriousneso ol the territory. The last graud jury of this district was held month after month, when the actual work performed per-formed by it from which any beneficial bene-ficial results can ever accrue, might have been finished inside of two weeks Irom the beginning of the sitting. Under euch circumstances tho legislators act wisely in closing the treasury doors to official raids, and setting their faces against court deficiency bills. If there can be an assurance that the money will be honestly and properly expended in j furthering the ends of justice, a reasonable rea-sonable sum so much as the terri tory can well aflord for the purpose should he appropriated to the court; but if it is to go into the pockets of district attorneys or be used for trumping up criminal charges and trying to fasten them upon innocent men; if it is to be expended in bringing drunken, unreliable unre-liable persons from distant states to testify, and who when they go before the jury can only say they Mini such a one is guilty of such a crime, or believe eo and so has done so aud so; if the money is to go for securing the indictment for alleged high crimes of individuals whom there is no hope of convicting and in whose guilt there is little belief, the purpose of the indiot-ments indiot-ments being to act as a sort of thumb' screw by which to extort "tqueals" from the accused; if, wo say, the money is to be employed in these ways and for these tjects, theu we protest againet another dollar of the public fund being placed at the disposal dis-posal of the federal courts of Utah;, and the people of the territory will mark aud remember the legislator who votes for such appropriation. of it the statute under consideration does not violate it. It enacts that, when any person bU.t.11 fail or refuse to pay his license tux, tho collector shall give ten days' written or printed I notice to the delinquent requiring its I payment, nd the manner of giving this notice is fully described. If at the expiration of this time the license "be nut fully paid, the tax-collector may. without judicial formality, proceed pro-ceed to SL'iz? and sell, af:er t-n duya' advertisement, the property" of the delicquont, or so much as may be ne ceRsry to pay the tax and cojU. Another statute declares who is liable to this tax, and fixes the amount of it The-fltatute here complained uf relates only to the manner of its collection. col-lection. Here is a notice that the party is assessed, by the proper officer, for a given sum as a tax of a certain kind, und ten days' time given him to pay it. Is not this a legal mode of proceeding? pro-ceeding? It Beems to be supposed that it is essential to the validity of this tax that the party charged should have been present, or had an opportunity oppor-tunity to he present, in some tribunal when be was assessed. But this is not and never has been considered necessary to the validity of the lax. Ad tho fact that most of the states now havo boards of revisois ot tax assessments does not prove that Uxut levied without them are void. Nor is tho person charged with such a tax without legal remedy by the laws of Louisiana. It is probable that in that state, as in others, if compelled to pay the tax by a levy upon his property, he can sue the proper party and recover back the money paid under duress, if the tax was illegal. But however that may be, it is quite certain that be can, if ha is wrongfully taxed, Btay the proceedings for its collodion by process of injunc-j lion. See Fouqua'a Code of Practice, of Louisiana, articles 290 to 309 iuclu-sivo. iuclu-sivo. The act ot 1874 recognizes tlml right to an injunction, aud regulate tbe proceedings wheu issued to stay the collection of taxes. It declares that they eball be treated by the courts as preferred cases, and imposes a double tax upon a dissolution of the injunction. But it is said that this is not this course of law, because the judge granting the injunction is required to take security of the applicant, and it is said that no remedial process can be within thfi meaning of the constitution consti-tution which requires such a bond b a condition precedent to its issue. It can hardly he necessary to answer an argument which excludes from the definition of due process of Uw all that numerous claea ot remedies in which, by the rules of tho court, or by legislative provisions, a parly invoking in-voking tho powers ofa court ofjustica is required to give that security which is necessary to prevent its process fram being used to work gross injustice injus-tice to another. Toe judgment of the supreme court of Louisiana is affirmed. |