| Show SALT LAKE SCHOOL TAX judge decided a tax cuse in the third district bourt lasi saturday of special interest to tho territory at large it was with regard to the assessment of school taxes levied under the old school law it will bo remembered that a case of a similar nature came before judge of the first district from spanish fork in which precinct they had intended to assess a certain sum for school purposes and tho valuation under the new revenue law gave them doable the amount needed judge BLACKB in joined the collector from collecting more than the amount intended to be raised which given general in salt lake the same pr incle was involved in the case brought before judge with the additional dit ional question that now all precincts of the city are under one management and the taxes collected will be employed for the general welfare of all former precincts at the time the taxes were levied the precincts were separate and distinct some levied a heavy tax some a light tax and districts 13 and 18 none at all it will bo seen therefore that the taxes for the support of the schools this year in salt lake are not equal on some the burden is made extremely heavy the increased valuation under the new revenue law bight here it may not be out of place to correct an error that judge has fallen into and frequently mentions in his decision that the rise in valuation of real estate has brought on the heavy tax this is a mistake heretofore our assessors in utah did not follow a strict cash valuation assessments were commonly made from forty to fifty per cent less than the actual market price the new law requires the assessor to place a market valuation valuations on all property assessed and hence the increased assessment to return to judge decision in the case his honor ruled that as the new school law did not go into effect until july 1 1890 the taxes were levied strictly under the old law and could not ba called illegal furthermore the judge quotes the new law which says nothing in this act shall be constructed ted as intended to abate impair or invalidate any levy of taxes or assessment ses which has been or is now being made in any district or county in the territory and all such assessments shall be continued and complete and the taxes levied shall be collected in the manner pro tided by law he substantial the fact that the school districts as well as city corporations po rations and counties are under tie absolute jurisdiction of the legislature it can add to or take away portions of either or make any two one hence the abolishing of former d acta in salt lake by the last legislature the judge claims was strictly in keeping with the power vested in the legislature from these points w rules that this unequal unjust and ex school tax must be collected in bait lake he may make it seem reasonable by quoting law but looked at with no other guidance than corn mon sense the layman is compelled to say that it is unjust for one person to pay a higher rate of taxation than another he will say that to bo compelled to pay a higher tax than was levied is unfair when a large amount of said tax cannot be used the judge in that case is compelling a hardship by heavy taxation wherein the people have no voice |
