Show AUTO LICENSE AND TAX LAWS FORM TANGLE New Plates Required Ere Levy Clause Can an Be Met Salt Lake county motor motorists Fr Friday day appeared to be in a dilemma over over ob obtaining 1937 license plates by January 1 when the new state law says they hey must be displayed and with with the state constitution tion i apparently preventing car own owners rs from complying Considerable gumming up of state stat tax machinery was in insight sight tax commissioners pointing out ont that under unde the new Jaw 1936 li licenses licenses li- li censes expire December 31 yet ye personal pr property perty taxes on automobiles automobiles auto auto- mobiles nn must t be paid before 1937 1931 licenses can be issued The fhe other horn of the dilemma was represented by a recent op opine n Ion on 1 by bl y County Attorney Har Harold cJ E. E perty Wallace Walice holding that pr property pl hot t 1 OI ne 1 twe i Q urs r after tn th new law demands the 1937 plates be affix affixed d. d Mr Wallaces Wallace's opinion was given November 10 on request A. A J J.- J. Skidmore Skidmore Skidmore Skid- Skid more Salt Lake county assessor who vho November 11 asked whether property taxes co could ld not be collected collected col- col December 15 Mr Wallaces Wallace's reply to Mr Skidmore follows Cannot Be Done You ask concerning the legality of f collecting 1937 taxes as of of Decem- Decem December ber er 15 this ye year r. r I 1 advise that such cannot legally be e done as the statute and the con- con definitely fix the time for assessment of all property as of 12 2 o'clock noon January 1 of ot each ch year ear and it would be impossible to tomake tomake tomake make a tax collection before the assessment has been made State tax commissioners further furtner pointed out that January 1 is a legal egal holiday so that the earliest motorists could apply for their 1937 license plates would if Mr Wallaces Wallace's ruling holds be January 2 Thus it appeared that even if the lett letter r of E the law were waived the tax commission offices would be flooded the he day after New Years with motorists motorists mo- mo who attempt to comply with the he law insofar as possible The county assessors assessor's and treasurers treasurer's offices likewise would be stor stormed ed edby by f motorists seeking the privilege of operating their cars under legal authorization Colors Reversed However the muddle is settled Utah tah automobiles will be graced for forthe forthe the 10 first time next January with state state tate made made plates the the prison stamping stamping stamp- stamp ing ng plant now delivering the new licenses censes to the tax commission The plates lates will be unchanged in size from rom those of 1936 and will have white hite numerals on a black background background back- back ground round reversing the the- color scheme of f this year Tax commissioners checking licenses li 11 li tenses censes issued thus far this year found passenger-car passenger licenses sold old compared with for all of 1935 trucks compared with 1113 and 1048 for trailers com compared compared com comy- pared ared with 1323 The last item shows lows a decrease because of ot 1935 legislative action exempting small trailers ailers For motorcycles licenses licenses li- li censes were wert were issued so far this year compared with for 1935 and 81 buses were licensed compared with ith Since the operators operator's law lawas was as invoked in 1934 the commission commission commis- commis sion on has issued issued permits nally effective until rev revoked ked the le drivers driver's rs r's licenses through a change hange in th the law w now are eff effective for r three y years ars I |