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Show ASSESSORS il OF INCOME TAX LI Representative Page Explains Ex-plains Provisions of Measure Mea-sure Now Before House. VALUATION TAKEN UP Desire Protection in Case the Legislature Desires to Change the Law. The county assessors of Utah in convention con-vention assembled yesterday adopted a resolution favoring the principle of an income- tax law and recommending that tho Page bill on this subject h enacted en-acted "subject to such modificatio j mav in the wi?e judgment of tho rep resentatives and senators appear de-sirahle. de-sirahle. " The resolution was introduced intro-duced by Assessor J. W. Fox of Sannete eountv. Representative Thomas P. Page, sponsor spon-sor of the income tax law, was present by request and explained the purpose and approximate amount of revenue that would be received by the state through tho passage of such a measure. The assessors voted to bring before the legislature the request for the repealing re-pealing of the present law, so that the first notices of valuations of property may be sent out from the offices of the respective county assessors instead of having to be turned over to the county treasurers aud sent out by them after what was termed an unnecessary delay. This motion was introduced by Assessor M. L. Peterson of Millard county. The question of having the description descrip-tion of real estate by metes and bounds replaced by a numoeT on the assessment assess-ment rolls "was discussed. The argument argu-ment in favor of the change was for the simplification of making out the rolls. The objections were that with the passage pas-sage of' time and the changing of hands or property luo luemii.y uj. tuc inui'ci might tie confused or lost. The motion was defeated. The assessors' meeting, at which members of the state board of equalization equali-zation were not present, was presided over by O. M. Sanderson of Weber county.' E. W. Creer of Utah county was made secretary. The committee appointed to present the resolutions adopted to those concerned con-cerned in their passage comprises: Assessors As-sessors A. H. Parsons, Salt Lake county; coun-ty; M. L. Peterson, Millard county, and H. W. Creer, Utah county. Attitude Set Forth. In the earlier morning session, a jogt meeting between the county assessoi and the members of the state board equalization, Assessor A. H. Parsons of 1 Salt Lake county introduced a resolu-' tion, which was adopted, setting the attitude of the assessors relatCM.o anv change in the taxation laws which might affect the duties of tho assessors without duly safeguarding them and their bondsmen. The resolution offered bv Assessor Parsons in substance was that the assessors as-sessors agreed that unless those sections sec-tions of the compiled laws of Utah, 1907, imposing upon the assessors the duty of assessing at full cash valuo were either repealed or so amended as to authorize the assessment of property on a basis other than full cash value, the assessors not favor the enactment enact-ment of any laws which contemplate or assume that they shall place on the tax rolls of their respective counties an assessment as-sessment in direct contravention of the statutes, in direct violation of their oaths of office, and which will Tender them and the sureties on their official bonds, liable for large sums of money, and further place them in position where they may have to defend any number of actions under the state law which makes it possible for tax-payers to bring officials failing to perform their duties properly into court to answer. Want Fair Law. The assessors, in going on record, take the position that it would be unfair un-fair to them for the legislature to pass legislation fixing any certain percentage percent-age to be the valuation to be placed upon property as long as the 100 per cent cash valuation remains in the law. Jn case a change in the law is to bo made, wherebv less than a full cash valuation shall be assessed, the sections which the assessors want struck out or modified are numbers 2506, 2547, 2555, 2556, 2557 and 2580. Section 2506 reads: "All taxable property must be assessed at its full cash value. Land and improvements thereon must be separately assesse Section 2547 requires the assessor to make affidavit that he has assessed property at full cash value. Section 2555 reads: "The assessor and his sureties are liable on Ms official of-ficial bond for all taxes on property within the county which, through his willful failure or neglect, is unassessed or which has been by him willfully assessed as-sessed at less than its full cash value." Section 2556 requires the county attorney, at-torney, after the assessor completes the assessment book for the year, to commence com-mence an action on. the assessor's bond for all taxes lost through such willful failure or neglect. Counties Represented. Section 2557 requires that on trial of such cases against the assessor, the value of the property unassessed being be-ing shown, judgment for the amount of taxes that should have been collected thereon and remaining uncollected must be entered. Section 25S0 provides for accusations against public officers for misconduct, and it is held by the assessors that failure fail-ure to assess at full cash value under the law a3 it exists would subject them to trial upon proper complaint of taxpayers, tax-payers, with possible deprivation of their offices and liability for costs. The assessors present at yesterday's meeting were as followws: A. H. Parsons, Par-sons, Salt Lake county; A. H. Addv, Summit county; John H. Blood, Davis county; Charles Haynes, Juab county; P. E. Van Order, Cache county; H. A. White, Jr., Beaver county Julius Bailey, Bai-ley, San Juan county; Willard Snow, Wayne county; Glen Lambert, Duchesne county; James M. Sargent, deputy. Garfield Gar-field county; Herman M. Stucki," Washington Wash-ington county; A. M. Sanderson, W;pr county: Joseph Hanson, Emery couii Prank Robertson, Kane county; J. W Fox. Sanpete county: R. W. Creer, Utah county: M. L. Peterson, Millard county; Ray Hammond, Tooele county; Willard H." Anderson. Boxelder county, and Hugh Fox, Piute county. |