Show MUST REFUND PART T OF TUG TAXES o Livestock Owners Do Not Pay for Time Animals Graze in Another State TRANSIENTS ARE DEFINED ATTORNEY GENERAL PASSES ON LAW AFFECTING A question of deep Interest to sheep owners is s the taxation of flocks which graze a portion of the time in another state and anc an which pity pay p y taxes In both Utah and the state in n which they the graze In an opinion given yesterday Attorney General Breeden holds that taxes paid on stock which graze In an another another another other state a portion of the year must be refunded for the portion of time timeo Eo o grazed t The inquiry comes c mes from John B Gordon county attorney of Tooele county who asks a Is to be advised on these points Residents of Tooele county and sheep owners graze sheep u a part of the time in said county and part of the tho time in Idaho and pay taxes In both Idaho and Tooele coun county county ty b Are these sheep transient Arc Are th jh owners required to file ulie a cent I ate cate Are Aro they entitled to a refund if it they paid pal taxes in Idaho If so what hat proportion of the taxes paid pam 11 in Tooele roo le county should bo he refund 1 Defines Transient Stock k The attorney general says that sec see section section tion 1 I chapter 64 frt 4 of the tho session laws of ot 1907 io defines transient stock as a fol fo follows lows lov f All livestock driven into this for grazing purposes and all nIl live livestock stock owned by residents of or this state that is grazed or r pastured in more than one county of the state during du ing any an fiscal year In his opinion the attorney general rays pays J 1 s The Thc sheep In question were neither driven n Into this state for grazing pur purposes purposes purposes poses were they grazed In more than one county of the state hence it itis itis is js manifest that they are not transient stock as contemplated by this section and therefore the I must answer your our first t In the negative Your You second secondo o relating to the flUng filing fit f a certificate is practically disposed of by my answer to your first question The law reads redds Sec 3 It shall be the duty of every person bringing transient stock Into any an county of this state for grazing purposes as hereinbefore pro provided provided vided that as soon as entering any county of this state to set et out In a certificate certificate certificate under the hand of some person or his agent the number and description tion of such stock together with their brands and marks if any an with the name and postoffice address of the theoner ov oner mner ner and file said certificate with the assessor of the county into which transient stock is first brought As I have said in my m answer an to NOW nur first question the sheep In ques question tion in Inthis this discussion were not tran transient defined by ir statute hence this section does not n t apply appl In Inthis Inthis I this case and therefore my answer i must be In the negative I Provides for Refund No Xo Now as to your our third and last question I direct your attention to sec section section tion 9 of this chapter which reads All the provisions of tIlls act in regard to the payment of rebate r bate shall hall apply where here livestock owned by bona fide residents of this state have been ranged or grazed in an adjoining state for a portion of the year and the own on owner ownen er en r of said livestock has been assessed and paid taxes on said livestock in said adjoining state upon the tle owner mak lilg lag satisfactory proof of the time dur during during durIng ing which his livestock has been ranged lan ed during said year in said ad adjoining adjoining joining state This section authorizes the th county count commissioners of the coun county county ty collecting said tax taZ upon satisfactory satisfactory satisfactory tory proof to refund to the owner the portion pf pt the taxes paid on said stock as the time in which said stock grazed in said county count bears to the amount paid for tor the year ear That Js s to say if these sheep grazed only four tour months Irr In Tooele county count then of th amount paid less costs for assess assessIng ing and collecting must be refunded If the proof Is sufficient to satisfy the he county commissioners that said sheep were ere only grazed In said county one third of the year for tor which they paid the taxes in full tUll and that the other oIher of ot the year said sheep gr razed in an adjoining state and paid taxes in said adjoining state for that of time |