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Show THE CITY TAX CASE. Jodie Zaoe Rendered His Oplalon This k'0Slno, iiM)i.n ion mi: niirnMiArs. Tito I'mjtr nf I'rtllloneri la Denied. Atlorney Yarlan 3tay Appeal. C'hle! Juttlco.tnatlilametnlnitgare hit declilon In theoaie of Illratn John-ton John-ton Ta. tho Mayor and CJIIy Council Coun-cil of Halt l.kt;ily and J. F, Jack, recorder. J I la honor Ml I the ixlltlon, affiled, aik.il the Court for a writ cf mtlorarl to annul the rraotutlou nf tho Illy Council, altlhij ai Imr I of utll lion, which re J aafollowai Iteaolvcl, That the wtteaa inent roll be rortecled and reelae.1 hr reilil. In the valuation uf all real property alul I tee I rnveinetiU to W -er miluni of the ealu-atlnuaa ealu-atlnuaa aaeeed, erl loll aurh real ea atoaml luirntemeliu aa lia.o liefue lieeu, or may berealler lie, rialue.-l In wlualiy Idle luaril fur rirrlal iraain., tile vbIhhUoii of will, h to be rrdueeil til Nj t-r centum if theonrrevtrd valuation iUen-ifi en I that ll b the aenia of tkla IkmhI anil the f tr rotmril lo tii.lruct the proper ntlicUl u. renind all tatiayrra who have liermofore pill their uzuala) per c ntuttl of the laaea l I hy them oil reel proirty aud liiiprnvouieett ' Now lhe.ir.ct of Ihatrtaolulloo, If valid, waa ti reduce the valuation ap arlni;on the atacMinont roll, ire-imml ire-imml by the aa.rianr, tw enty ivr Cent. In other worda, to nia.o the valuation valua-tion eUUty (i. r cent, of lh valuation made by the aeac-aur appearloi; In tho aaaea.nu ut roll na rcttuneil ly lilm, It leenml from the acawrr of the City Coum II tittiu writ of rrrtlorarl that tlrno fjr the return of the aaetiwnieut rolltii the aa.eeaor waa ciluidei by another rtliirn on the 4tli of Auivuit, 1S0I, and that tho time to alt ei a board of eiualllMtlon, to hear and de I termloo oijectlona made by prDrty I hillderawaa flla.1 from the i'latto the Slat AiiKunt. Tlio boar 1 a it from time lu lime until there were 010 oblectloiia priiouUd by that hum cr of nperty iloldrr to the awra.melil nf real relate; lint finally, on the 10th rkplcnilr,tho rewlutloti which lie bad Ju.t Uuro rt ad w ua adotiled The qurelloti now aruar lla.1 ilia Countll, altllntr aa biard of niualliallon, Ilia owcr lo nlopt that reeolutlnn and re luce the aMuaemetitof real i elate .0 ir cent? Tho n turn of the aweraincnt rollnf tho Clly Council by the ataceMr gave that tribunal authority, ae waa con-coded con-coded by both artlea, to bear and de tetmlno any cifla oljtctiou made to tho aiernment; but counirl for the I lalntltlli Inalated that It Old not Rive thu City Council Jurladlclloti and authority to make a treiirral reduction I ti the valuations made by tho aema ,or, and that aa lo all of ll,. property lioldera, excel t tho onei whu made liclal oljectlonv, the acllon of the council waa Ithout Jutla-dlcllon Jutla-dlcllon alul aullmrlty. Ho the uurallon preaeuted waa llaXthe council, allllnn aa n board of rualliallon, authority to make n general reduction upon nil prorty to the aeaiaament of which oljectlon lial lietn lntirioaeil by the bwuera Ilia proper iartliaae well aa to that In which no autll objectlona baitUrtl raltril. The lection rrlli-4 iion waa 3U3, Vol. 1, of the conit lied lawanf Utah, liil- 'Tho Clly Council thall halo power by ordinance to reiiulate Ilia form of awo-ment awo-ment mlla, and rueerltie the ilullea ami ilollnalU powcra of aaaeiaora an.l col tcctnra, lite annual aaaoaatnenl rulla aball bo returned by tba aMwwir on or before the Ural Tucday of July In each yeari but the lime may Ini oilciile'l or mldillouaiuidellientu by onlor of tlio ( Ity Countll. On tho return llioreor tho LltvOounell aball fix a dayfor lioarlnit olijixtlnnaihrroto, anl any peraon feel. In,- aifi;rlevel by Ibo awinenl of Ida roperty may at pe.tr at the lima apeeldiHl and make hla I.I.J.- I. ns which ehall l-a Ireanl anl determined tiiain by the city t ounetli and they ehall havn power te alter, ad I to, lake tnitii anl oiherwlo correct and revlae aild a.aiMatneuk roll.1' rtie flrit rovlaioti waa thai, "On llio return Ihrriofthe Clly Council ehall fix ii day for hearing oijectlona," etc. Of rnurer, tho meantnj; of that waa that the Cily Council ahoulJ bear the ob. Jcctlona ntld audi evidence a a J-wiyill tulj;htolIer, and ae might bo projrf ir theCouucll looonaiJir, nnd uonthat iletermlnolho validly of Hie oljic-tlou oljic-tlou w hi tin r It waa well taken or not. Then foil jwol Ihcte worda: "And they ehall have wwer lo alur, add, t.ku from nnd ctherwlae correct nnJ revlae thu aal I a.eeament roll." Tleillitkn waawhethir llila bower to alter, etc., tnuat m tonllned lo tlio oijectlona. Whether tho nlteratlon iniiatbu lontltied to tho valllallonablH Jettel to, llio latiKuae anliowcr Klvell were quite Iroal "All I Ihey ahull have aiwer to aldr the ai-eeMiiiinl ai-eeMiiiinl roll." Of courao the roiluc thncf lMier cent, of the aMraainint would be an alteration of tnatroll; "or add tto" eeemed to lit Kencral an I ai piled tu tho wholu auelauient roll. I he Council 111 lhlai-i.il had not nddrd to. Hut tin. iUitliu waa If the Coum II wire aitliltrd that the whole aomrut un rial ettalo wna lo-i low, aay 10 or ? ta-r cent., coiil 1 Ihey hnvoaddr-l to It or taken from It? It would hardly be exracleil that ii man wr,ul I ulj.it to lilanwi tuent Ucilllke It waa too low. People Imrllyevarnlji-tteil U lioneflu tr re duitionelii Ihelrtaxia, at loiut ho had uoer heatd ofrucha llilni;. The Clt) Council, aithe I. ttlaUtl vu till ilual of the city, win hrreluveatel wlltljujlclalfulictlilll lu aomo extent ofiAealnic upon oljtitlona and hearlna; reaaoua for an I nalnat. It had wide illacritlou III many thluira, bi-lnrf on Irunti-dMriiidywltlilhoiniitrol ot tho ill), eo far na Hie legllllturo of I hi. territory hail keen lit tu i-iitruH tho allalta if the wo lo HvlliK lu Ilia IodaIII) and within the HmlU of tho lotal aiilhorlly. lleferem-a hud Nvn made to another ecilloii (17!;) of the Compiled l.awa or Utah, llhlch waa exnreaaly mile ap I llrablu to exIallUK Lltlea, and ap lied here. "rial I hoard of niiullMtlnti Ii hereby aulhtirli. I to aduilulahr oatha lu the tll.iliat.iout olitilaldutlia, audit mey rt'iulru irotwrty ownwa t kIvu a ktalemelit to It of liulr lunulo iinpirty and Ita aluo under oath, mid it ma eunnuoii auolt titlii r eraoiia to ag ar and teatlfy U fore It o It ma diitu iiiitiajry tu mrrj out Hie prsvlalouv of thl nit.'' It nouldaiiiii from thli that the City Council had tho authority tu uninion ultuiNtr, hear oljecllona, and paaa Ukii tho correctne' of Dm a.eewiiir'a wiirki and In hla lionor'a Judittuent, It would liavo the right lo tukkoutiy reaiouablo alterallona and correitlouilnlUioaii'ucut roll that II might think prorr It i"l " '' ji,ar In the raliiin that ll.atliy (Jouncll, aa a board of i tuallMlloii, heard any evidence, nor dlu It apiienr hat tiny did not. The pre.um Hon, however, woull bo that they acted uion reatombln evidence, and the Court niuat an premme unit there waa aomo tcllmony to Hie contrary Ilia Honor iuolrd the lare if HlKglnmlre ve. the Ihard of IvpinllaHtlnD, recorded In Ibo :"ll'l Taclflo lteior(er, pase 11, and rltel by Hie aupreruacuurlof California, hare-lull hare-lull waa held that where tho return dl I not allow that evldcncu waa ncard. tho pfoauQirtlon Wat In tho alllrma live. Where (he City Council, aa In Una cae, wn ontriiitod with Hcultaludla-cretlon.tlio Hcultaludla-cretlon.tlio cetirt would not control that ill-cretlon wllhln the llrulta plreu. Ilia Honor next died "l.teon raxa-Hun," raxa-Hun," an elM, aMiiiiiin thai tho Clly ( ouucll hal authorlly, In thelrdltcre-l,oii, thelrdltcre-l,oii, to adot the rnolulliin In quia Hon, tho iiiuit would U't annul II, Uf rouree they tutut ait rLaaonally. They woull not havo tho jwwer to aaaeaa tho proferly of otto utati at two tlllrdaof li.lM.h or nintkel value, or any other fraction, and that of another at II. lull value; and he woull ho dtapoted to hold, that Ihey woull not boautturlird to makeiilacrlmltatlina a-rtlnK ieroiiat prorty at Ita market value and real i-alate at it) lercent l.ia. rhaa.r-irnht tnut lafjii'l and niuliabl. llodll nut imderatand, by Una reel lutlou that the Cnuacll uuder took to aawaa real tetate '.iercant. lie-low lie-low Ita cab or market value, but, be iroumid, at It caah value I'robtlly Ilia Juit way uf maklnicall theae aaiveatueata, and the onii which our law riipilred, waa to aaeeaa property at Ha fair market value, which would be tho cott value, and thi re waa no evllenre here upi n Willi ll the court could aot b, whlcllll could aay IbAt iKiikooal iroily waa aaaeaevd at Ita market value and real eatate at rail r coot, of that value Ho mutt pretuiualn the atactic of cvl-deme cvl-deme bi the cnutriry, that the Clly Council Intended lo do Juatlcn and were not Kllllly of ineiUllabIn Judgment Judg-ment The apprcAlhn forth writ lu thla cnae inu.t therefore ba denloj, and hla Judineft would ta for the defendant. Mr. Vatlanaiplloilfora lUyof two daya, 1 1 inline tlio tflbla llllngif a bond of al ienl. .Mr. lUMInanflered no nljecllon to thla, and the rtijueel w aa t,ra tiled. |
