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Show OGDEN HILES OPPOSED TO PROPOSED MINE TAX PLAN Declares That Amendment, If Adopted by People, Will Place Power of Levy Directly in Hands of Partisan Board. suspicion exists it is most unfortunate. For if we cannot trust our immediate representatives in the- government we shall have good reason to distrust ourselves; our-selves; and for a whole people to distrust their own Justice and dignity would be an unspeakable social and moral disaster. Direct Conflict. "Again tho amendment under notice would. If it were adopted, be in direct conflict with section 3 of article lo of the constitution, which says: " 'The legislature shall provide by law a uniform and equal rate of assessment and taxation on all property in the state, according ac-cording to Its valuo in money, and shall prescribe by general law such regulations as shall secure a Just valuation for taxation tax-ation of all property, so that every person and corporation shall pay a tax in proportion pro-portion to the value of his, her or its property." "So that If it be adopted, we shall have two authorities to provide a rate of assessment and taxation of property In this state; namely, the legislature thereof, there-of, ancr the state board of equalization. A strange jumble and conflict of governmental govern-mental authority. "It is thus seen that the proposed amendment is not an amendment in any-proper any-proper sense, but a proposal to put the powers of the state board of equalization in conflict with the ancient well established estab-lished powers of the legislature. Would Cause Dispute. "It seems to bo a provision to promote ! public disputes and litigation, to provide ! heads of debate and contention for a dls-' dls-' putatious and litigons people. The people : of Utah, if they shall be properly advised. I will not adopt any such institution of OGDBX HILES, one of the foremost attorneys in the west, is opposed to the proposed mine tax amendment amend-ment to the state constitution, which is to be submitted to the voters bf the state on November 5. Mr. Hiles urges that the amendment would take the power of tax levy out of the hands of the state legislature and place it in the hands of the board of equalization, equaliza-tion, a body not directly responsible to the people, and which is appointed by the governor of the state. Mr. Hiles's statement In full is as follows: "At the next November state election in Utah there will be submitted to its voters a proposed amendment to its constitution which ought to be unanimously rejected. Quotes Amendment. "This proposed amendment can be found on page 474 of the Statutes of Utah of 1917, and reads as follows: " 'Section 1. That it is proposed to amend section 4, article 13 of the constitution consti-tution of the state, of Utah so that the same will read as follows: " 'Sec. 4. All metalliferous mines or mining claims, both placer and rock in place, shall be assessed at J5.00 per acre, and In addition thereto at a value based on some multiple or submultlple of the net annual proceeds thereof. All other mines or mining claims and other valuable valu-able mineral deposits, including lands containing con-taining coal or hvdrocarbon,s, shall be assessed as-sessed at their full value. All machinery used in mining and all property or surface sur-face improvements upon or appurtenant to mines or mining claims, and the value of anv surface use made of mining claims, or mining property for other than mining government. "The intention of our state constitution is that every public tax which shall be levied by any authority whatever shall be ; done In subordination to, arid according to, limitations prescribed by the state legislature. legis-lature. This proposed amendment would overthrow that Intention and limitation. The proviso which is part of that amendment amend-ment proves this; for the reason that it retains in the power of the legislature hut two objects of taxation In the amendment amend-ment mentioned; namely, 'the assessment j of $5.00 per acre' and also 'the assess- ment of the value of any use other than I for mining purposes shall be made as provided by law. All other elements and I objects of taxation of property in the pro-I pro-I posed amendment mentioned are thus I given over to the power of the state board of equalization for the purposes of levy-J levy-J log and assessing taxes thereon. I A certain circular has heretofore been published, which purports to have been signed by certain gentlemen who represent repre-sent a certain convention of superintendents superintend-ents of school districts. It is said. This circular contains an argument in favor of this proposed amendment: but the argument asserts merely that 'this amendment amend-ment does not give the stHte board of equalization any more power than it now possesses.' Proved by Assertion. "That Is to say merely that the thing to le proved Is' In fact proved by the mere assertion of these tentlcmen. If purposes, shall be assessed at fun value. The state board of equalization shall assess as-sess and tax ail nrovertv herein enumerated, enumer-ated, provided that the assessment of J5.00 per acre and the assessment of the value of any use other than for mining purposes shall be made as pru ided by law.' Serious Objection. "The first serious objection to this proposed pro-posed amendment is. that It takes the sovereign power to levy taxes out of the hands of the state legislature, the immediate imme-diate representatives of the people, and places - that power in a board of equalization, equaliza-tion, which is not directly representative of the public, and which Is only remotely and indirectly responsible thereto. "The word levy is not used In this proposed pro-posed amendment, but the words feseeas and tax which are there employed, must be construed and taken to mean levy and assess taxes, otherwise the whole amendment would be Inoperative and its intent and object would he defeated. "This amendment is obviously Intended to be directly operative and self-executing, that Is. no assistance from the legislature legis-lature is. Intended, to enable the board of equalization to levy and assess taxes upon mines. "The term levy and tax means to Impose upon or burden property with a tax; to assess a tax means to fix or determine de-termine the value of the property on which that tax is Imposed. The supreme court of the Tnlted States has truly said they will read sections 2s and ...04 of the complied laws of Ctsh of 1907. In I conjunction with section 11 of article HI of the constitution, they will find that tho powers of levy and assessment of trnces Rre. for the time being onlj, held Jiy the state board of equalization ns delegated powers from, and In subordination to. the i constitutional powers of the slate leglsla- j ture. Tla? argument then proceeds: 'This constitutional discrimination In favor fa-vor of mines has been very serious since 191.V "There Is not In the constitution any discrimination whatever In favor of mines, for the simple renson Hint the constitution enjoins upon the legislature the duty to provide hv law a uniform and eoual rate of taxation on all property In this state, n.s before act forth. "The argument of these gentlemen then asserta that: ' 'The amendment should be adopted. An extraordinary condition demands II. No other remedy Is available. This Is not nn iittaek upon mines, but n withdrawal with-drawal Of spe.lnl privileges which that Industry has enjoyed at the cxpenso of others.' "This Is mere ipse dixit without a won! of bislorv or experience to Justify It. It is. however, an Implied and regrettable Impeachment of tho state legislature for having heretofore given the mlnlmr Industry In-dustry special privileges In Ihc matter of Imposing taxes. Would Sec Facts. "It would bo Interesting If these gentlemen gen-tlemen wouhl bring forth and publish the facts lo prove Ibis. Kntll they shall do It, the presumption Is tbat they cannot do It. "In Ibis matter I hold no brief or employment em-ployment for any mine owner, nor for the I legirlature of Ijtali; nor am I n mlno 1 owner. 1 speak milv as mi Aiiirrl-'nn In I defense of sound and well trie. I principle I if free government. Kverv voter can not possibly be a well Informed lawyer or publicist In the strict sense. Some of us who haw; made a special effort lo he so. have gieativ railed to attain to axceflenoe in those respect: bat or this ovary American Amer-ican voter and free man run be well ;m-sured ;m-sured without much argument or exposition. exposi-tion. Ilat every law and Inslltiitlon of government which removes the power to Impose ta.es on person-' or property from the Immediate representatives of the people peo-ple and gives it absolutely to remote nu- thorltles Is evil In principle and will be found to be .mischievous In practice." that 'the power to levy taxes is the power to destroy.' Lodged With People. "Therefore It is that this sovereign I power has. In the United States and Great Britain and in other countries having free Institutions, been lodged solely with the Immediate representatives of the people peo-ple and not with the executive, nor with anv power more remote from them. "This principle of government Is among the best and most cherished principles of our history and traditions. It Is second In importance only to that principle that 'no man shall be deprived of life, liberty or property without due process of law' and to the right of trial by Jury. "It waa taxation without representation representa-tion which led mainly to tho American revolution, and which before that time caused the rebellion In England against Charles L If this amendment shall be adopted, it will constitute a departure from this long established and well tried principle, and will certainly lead lo abuses in taxation, and to oppressions which cannot can-not be corrected by the ordinary methods of legislative modification or repeal. 1 am told that Mr. Varlan has heretofore treated this subject publicly, and with some elaboration: I bavo not had the advantage ad-vantage of reading what ho said, but t am sum that he as well as other well Instructed lawyers and publicists will concur, at least generally, In what Is here said. Has Ample Power. "The constitution as It now- Is gives the legislature of this slato ample powers to lcVy taxes and to provide Hie methods of assessing them, on mines, mining claims and their Improvements and proceeds. All property of this description Is now taxed according to laws prcscrlheil by that legislature. legis-lature. Some think that this class of property Is now sufficiently taxed. If there be those who can show tbat H Is not Justly and equitably taxed let them show the legislature that the levies thereon there-on should be Increased and the methods of assessment and collection of the taxes be made more economical and certain. "This proposed amendment seems to imply nn undignified distrust of our representatives rep-resentatives In the state legislature. It. Imports a widespread belief that Ihcy can not longer be (rusted to provide by law a uniform and equal rate of assessment and taxation of all property In the state. Including mining property, and Its proceeds, pro-ceeds, as well ns oilier property. If that |
