Show ROLLING STOCK TAXATION OPINION sustaining THE commissioners NERS law held to bo be opposed to the protests of the short una line binl rapid transit companies assistant county attorney Alto Atto insy iney graham F r has given the county commissioners ners an opinion on the points raised by the rapid tr kimt and oregon short line companies in their pro teat the payment of 0 taxes on lolling stock and franchise the opinion sustains the county commissioners fiction action and overrules the contenta conten contention tl on of the railroad tall road com that tile the rolling in 9 stock block and franchise ass assessment should bo be apportioned amons among the different districts in which the lines of tile the companies are arc situated fix instead tead of rite other to salt bait lake city na its the commissioners ordered the effect of tho the opinion Is 13 to lit ILL hie file assessment tases tolls stand as ticy they now are the short line has lo tilled tho the county collector that the county mill ill be sued for the difference dlf fernc in taxes as reported in yesterdays tribune in discussing tile ilia que question fr putnam cit v various sections cilona Bo of c the revenue lie hit applicable to the disputed po points ts still and then says nays we think it very clrar clear from a reading and comparison compa riMon of these thedo provisions that tho the legislature I intended that the assessment of this ihla property properly tile the most of it being of the lass class that extends through it a laige see section C I 1 0 n of nt country and through a number of count c loi gild and tile lie apportionment of this assessment Res gonong the counties raould ld madi made by tho the slate board of but that atter after tho the apportionment to a c county oun has been made that the davist division 0 it of f jhb apportionment among tile hie local 0 o cal taxing districts district mathin the county shall be made by the board ut of county commissioners ners this construction to Is lit in accord with the language ot of other parts of the revenue act giving ivan the state board of equalization authority ant hority to equalize assessments 0 as 09 9 between tile the counties and the lh county 1 oard of equalization arnonoff jeand J nd sections thin the county it it also strictly in line with tile the constitutional provision article 13 suction section 11 w vb alch lell that the duty of tile the state board of equalization shall be to ad the valuation of real and personal property properly among he severa ROV counties of the irate end and the th duy duty of tile the county hoard board of be to adjust and equalize c the valuation of the real and personal pio property perty wl within than their respective counties it rot follows chat tile action of the tha state board in atoning 13 apportion the of tile th abid transit company among the various school districts vaa mas and should be disregarded and that the action of your board in making the ment at it present a part of tho the fl moot roll aa within our lawful |