| Show I TAXES ON SHEEP ARE RULED UPON Attorney General Issues Issue Opinion Opinion Opinion ion Regarding Double Doublet As Assessments Assessments Assessments on Flocks The alleged attempt of the tho officials of Sanpete and Millard counties to levy tax taxation taxation atton upon the saute same herds of sheep amounting to a double taxation baa has brought the up in arms and has resulted In to a decision covering the law JaW from the attorney general The rhe weep sheep generally graze In Sanpete county during daring tb the summer and until close to December when they are taken to the winter ranges rang rangIn in Millard county The ease can developed is 18 that several veral of the have paid the total tax as assessed a ed in Millard coun county county county ty and now Sanpete county demands a alike alike alike like amount of tax Confronted with the double taxation the first appealed to C B Stewart secretary of the Utah as association association who gave as his opinion that only one tax should be paid paM but the matter was submitted to tu the attorney general for a definite construction of the law and the following decision in part returned Under the provisions of section 6 chap chapter chapter ter laws law of ot Utah 1908 1808 19 taxes on tran transient transient transient stock Mock driven from one county to another for the purpose of being grazed Brazed are to be paid in the county where the sheep are owned provided such stock stockis is grazed in such home county for a arlod te e of thirty days or more If such stock is not grazed in the home bome county for a period of thirty days they are to tobe tobe tobe be assessed as es ed in the county where ere the owner has the largest acreage of grazing land but the taxes are not to be col collected Collected in such county where the owner I has the largest acreage of grazing land but simply to be assessed The assessor a of that county must i transmit the list of such assessment a e ment to the assessor or of such county in which the owner 0 ner resides resIde and the taxes under such assessment are to be collected by the treasurer of the county in which si such ch stock Is owned Further Provisions It is further provided in this section that at the time of listing such stock stockby b by the assessor of the county where the stock is first found during any year the thep person p owning or in possession po ea ion Of such stock tock shall be required by the assessor to to pay pa taxes in advance or In lieu there thereof of execute a bond to such county to In Insure Insure sure lIre the payment of such taxes The bond does not provide for the payment of the taxes in the assessing a e sing county but Provides that the taxes shall be paid in inthe Inthe Inthe the county where the owner resides and if the owner instead of ot giving a bond pays the taxes in advance as above set setout setout out to the treasurer of ot the county where the stock is assessed such taxes tax so 8 paid must be transmitted by the treasurer of I that county to the treasurer of the coun COUR county COURty ty where the he owner of ot the tb stock s Ck resides rea There should not be a double taxation ot of course If It Sanpete county is ys the home county then the treasurer of Millard county should transmit to the treasurer of Sanpete county the amount of ot taxes collected on sheep owned by people re residing residing residing siding in 10 Sanpete county and in case the taxes have not been paid but the assessment has hall been made in Millard county count then the assessor of Millard illard coun county county county ty should send to the assessor or of San Sanpete Sanpete SanPete pete county the list of such lIuch assessments and aDd the taxes tax should be collected in San Sanpete Sanpete pete pee county providing of course that Sanpete county is I the home county and where Millard county is i the home coun county county county ty the taxes should be paid Ift la county |
