Show mining ml nl ng tax amendment the well known law firm of dickson ellis lucas of salt lake city in reviewing the terms of the proposed amendment to the constitution of the state of utah relating to mine taxation has rendered the following opinion we have been asked for our opinion on the following questions regarding the proposed amendment of section 4 article 13 constitution of utah first should this amendment be adopted will either the legislature or the state board of equalization have the right thereafter to assess and tax mines at more than full value or at less than full value or must mines be assessed and taxed like all other property at full value in accordance with sections 2 and 3 article 13 second what additional powers if any will be vested in the state board of equalization over those it now possesses if the amendment is adopted third Is the amendment self executing by its own terms or must the board of equalization await the enactment of a law by the legislature before it can do anything and therefore continue to tax mines under the present law until otherwise directed by the legislature fourth will the legislature be obliged under this amendment to confer upon the state board of equalization the absolute power to assess and tax mines at a rate and value to be determined by the board or will the legislature determine the tax rate how net proceeds are determined and what multiple or sub multiple shall be applied plenary power given we are of the opinion that should the proposed amendment be adopted the state board of equalization would be vested with plenary power to assess and tax metal life r mines at vastly more than the full value thereof and possibly at vastly less than such full value that this power so confarr conferred ed upon the state board of equalization will be entirely independent and beyond the control of the legislature we are also of the opinion that sections 2 and 3 of article 13 would not in any way limit the right of the board of equalization to assess and tax mines at either more or less than their full value and in this connection it is manifest that what may or may not be the full value of a mine is impossible of determination the proposed amendment if adopted would confer upon the board of equalization the right to assess and tax mines M hies at some arbitrary valuation depending entirely upon the judgment whim or caprice of such board too much power in answer to the second question submitted to us we ar are e of the opinion that the state board of equalization as stated above would be vested with full and co power and authority to assess assess a tax mines and mining claims at such tair tion as the board of equalization may iea dm proper that the powers of the beardi arriving at the valuations to be placed na mines will be with the exceptions set N in the proposed amendment and exclusive and not subject to reefa control by either the legislature orl or tl courts unless it should be ultimately dete mined that the proposed amendment is R dative of the provisions of the cons conson conette tN of the united states under the press preg constitutional provisions the acts of fei state board of equalization are subjects subject to review by the courts and its may be set aside if found to lie be discriminatory or not in accordance vw with b mandates of legislative enactments shod this proposed amendment be adopted iff hof ever and become a part of the organic hf of the state so far as the assessments assess assessment mentO taxation of mines are concerned neither tl legislature nor the courts would have fal power to curb or control the action on of offe state board of equalization no matt mattery erit I 1 i arbitrary such action might be legislature powerless in answer to yo your ur third query it 1 opinion that should the proposed aus BBS c in far as the tl v ment be adopted so the W a with of mines is concerned itself na b t noted in the amendment and the ia c assessment of 5 per acre ow a nation of the value of any use be self sel a it will for mining purposes N action 4 wi and that no legislative the po 11 pi quiren to set in motion ti board oar arta 0 of four ln in in reply to question ion it will not be ne necessary cessare for 10 0 g al ver vw whatever lature to take any action NV power the board of equalization 11 iel valuation to be placed mine the all the legis leg latye or mining claims to all the t have the power to define 20 b what vh at 1 if proceeds and to fix at ta all made in arri arnvig g cot cor eions could be valuations ceede but so far as any SO wa or multiple based upon some era is co R bee of the net proceeds leg the the proposed amendment to 1 ina in ir any a would be powerless biard d of coll n state sta te of the seab with the action deter fix I 1 or r it not could one cile leation and be leple should Y b gioi multiple or aies in the case of metal life WOO 01 practical operation of the V fres s asting law would determine 05 ra any proceeds derived from th way the machinery for dete demerin de terin aided also pro pr face likewise taxation is many object object eions lot ed e hay hav in this opinion we to give in detail the reasons for our conclusions clu there are many objections to the adoption of this amendment which can be successfully urged the most potent objection jec tion it seems to us is that this amendment is contrary to the spirit of our institutions and form of government to delegate to an appointed board not responsible directly to the people the powers contemplated by this amendment would be to depart from all conceptions of governmental power of taxation heretofore entertained by the people what would be thought of a proposal to so amend the constitution as to clothe the governor individually with a power of taxation such as the proposed amendment seeks to confer upon his appointees would not any such attempt be spontaneously condemned by all sober thinking citizens yet it is manifest that a constitutional provision clothing the governor with such power would be attended with no more danger would be no more revolutionary and would be no more objectionable than is the proposal to confer like powers upon his appointees poin tees |