Salt Lake Tribune | 1901-02-15 | Page 3 | Knotty Sheep Tax Problem

KNOTTY SHEEP TAX PROBLEM Asked of AttorneyGeneral by Uintah County Attorney County Attorney Pope of Uintah county has given the AttorneyGeneral a hard nut to crack He recites the fact that the owner Qf a herd of sheep In that county resides In school district No 2 but his sheep do not graze in anyone any-one district for more than one month He wants lo know where the sheep should be assessed for the purpose of taxation and what district would be entitled en-titled to the school taxes Attorney General Breedon finds no difficulty in deciding that the sheep shall be assessed as-sessed in the county for the State t Stale school county and county school I taxes and the districts would get their pro rata of the district school armor tlonment The difficulty is presented In the event that a school district In which the sheep happened to be Imposes Im-poses a special school tax The Attor neyGeneral says that he cannot advise as to what district could lawfully Impose Im-pose a special lax on the sheep The residence of the owner he says Is not a controlling fact nor could the question ques-tion be determined by the fact that the sheep happened to be In a district on the date of assessment lie is of the opinion that time district to which the sheep would be ultimately returned and usually kept the home ranch as It were is entitled to Impose the special tax