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Show CITY EQUALlZMlOxS BOARD. Bnsintts Trtasaclfd Befors It at tortjjgli's Session. SlUMHASK l'KOTEST. Oplnlmi f tho 'r Allnriwr mi Ibc UIJkIIom JIuls 1'J Ollur liaulii lo Taxation Tho City Council attain sat an r ljtJ 0f MiuallHllou lat nlftlit, Councilman Coun-cilman Wantlami 111 the chair. Tho mcniUra In nttoutlaiico ,wcr Hoards, ley, I.awcoii, llar.ly, llvana, lllcli, Horn, BlraonJI, lioolliourow and Heist. BVVJXOS HASIC 1'ItOTKST. Elon's HavluRS Hank and Trust com. janyauwtnl a follows: Ileal tsttli-, JM.OW; Improvements, t7O,O0Oj ier. tonal iIrty, M2,0tM; city tax, JMW; school tax. JW; total lax, $ 2S0O, tiled the lollowlntf rotitt: To Iho Hoard of llquallrstlont tlentlcinon Tlio lwilllon of Eton's f.avlli;s ISsnk and Truat cuiniany, a cur. lorsllun, rwpt(ully suowsi That add corporation, your potlllouars, has b.H'ii nssoed Willi real (Uto to Iho amount of $.V,nw, and Ilia Improvement tlirroon at tTO.ow. and personal proporly to.lhaluoofaa,ln. That under tlin povlslons of imlslon of section two", Compiled Taw of itvi. of Utah 'lorrltory. morlfgc and trut deed' on real or personal proporly, ml Iho dells secured then liy, nro ex mpt from taxation, wlirnos or siHhiirup" rrtr hold as security la taxal la. That all of tho capital and surplus nf vnur petitioner, except that Invested In leal Pftla'o and Improvements alravo mentioned men-tioned an Mho cwli on hnml in herein niter ttatod, la all loaned and acctiicd on real estate, mortgage uud doedtof trust. Ihat the real entatn upvu which tho tamo la loatiod Istsxatilo. That vnur petitioner had on hand on tho flrit Monday In March, l-l'.', only tho mm of to,O0D In cash. Svhorciori', your KitltIoner prnjs that Its luxe to rcduiiid so as not to Iiieludo any personal proporty, except tho aald hi in of SO,000. fliotirii: M. (.'Inyo., e'ashlcr of Ion's Havings llink aud Trust Company. Ciuhler Cannon and lila attorney, Mr. Ilirlovr Ttrf-iisou mipcnrnd lair-soually lair-soually In helialf of thu tank. Mr.tan-ion Mr.tan-ion said that ho did not mat. a rrturn mi thu blank furnished by tho at'etsor. 11 n nude, hla return to thu assessor personally per-sonally when he called, aud Ihiu ex-iriucd ex-iriucd Ills willingness to LeaHoru to It. Attorney t'crmison aald that the ol Jcctlon of this lank at aomowtiat dlf Intent f torn thu ethers. Thu hank, hu tald, was not required to nmko u return of thu rroptrly not taxable, and money joined on real estate has not laxnbtc. . 1 In thought It would ho well fur tho lioard to consider thin romplalnt and save In hath thu city and bank thu is- mo of litigation. Tlio complaint was referred to thu city nttorney for an opinion nt this nvenlcg'a tctsloii of the board. city Avnm.NKvM opinio:. TIio tollou-lm opinion from the city ttetuey was ruudi Mr. Leonard, Assessor and Cotlcclori Hear hlr. Ynu liandml mo yeaterlar thu taillUon ofa liumbi r nf the binka and luinWrs Iliad wlih IlioCliy (.'eum.ll all tlncuaii board of equalisation, vrliortln they claim Ihoy lislo I n-n discriminated altruist lu Ihu iiuienl for tho erar ttrti, Ttaoj any "iho ptopirty ol uml tho shares 111 aald Mllha halo 1 fell aaaoatlal higher than uiuliev atnl utliur raptlil 111 tin hatuU id lmllvldliala and other eor-jwrntlon." eor-jwrntlon." Thotnleutlon of the lair la that all rnpttal and nn.ptrty almuld o akMaKml ually. The statute ttrnlliliw lliat lnuliey slll ba UNHOtiKd oa tlinne t that 1, Iho aellial Amount vf dnllnra lt. tax-t)or tax-t)or tuny ham. Tno alntve proposition tlepentla entirely uik.u thn facie. 'Iho national banks, mnlMilholratoekliolder, hm ea(elatl prnioo cd ai;alut an euctl diHrliuinattou liy acnlon r."i. reviaul litatnlm. ur the United Halee. The facia ehoiild all tie laid before the lioard of equalisation, Hint If It ho foliuil Ihey nro hnmonmhI aa t lalmod, it should be corrected correct-ed and enualisc.1. T nni liiforine.1 tho national hankaclalm a further uxeuipiioii under tha am.iiil-luunt am.iiil-luunt In seclhiu Jitl, laws It!',, by tliu law of 1IWJ, pmio 31,whlrh adda In i-nl.l seotlon aooD subdliUlon II, In winon lnottuygtMiiud tritl dtoda nro eximpt liunt uxntlon. Theli of CnnirriHaiixpreuly furhlds nailoual bunka from loimlnu; nionnv on leal eatata sftfiirliv and I do not t'eileio Iheynuiaiall theiuxdrea of tho law of by 1 lolnlhii: tho l i f Oiikk u aud thus uvold the uvyu lit ufu JtlaMiixT If lam ceireoi hi tiilx they are not i milled to a lialiMtlou for or ull exumpllon 'or paying taxes on nu .apital hiimuil upon leiilustaln security, lliu buul.a cjuiio lake till" adVJlllaito or their n wrimj:. I aifAln riieat that lax laws mid aa-aesaiin aa-aesaiin iita etiimld not unlly on l uraona an 1 t lopiri), -and thai discriminations ehnilfd not 1m. inu le lu aliv rale Hoothm ail I. conipllwl la IhM, pro-x pro-x Idas lhali " The pro) i rly, roil and pwr-vmal, pwr-vmal, of corMimtloua alisll lai iii.aeae.l anil hetavtsilleeteil in I he ex lent ns such propria MauwnKl Ijy indUiduHlH," f.ctl.ni I nf Ihn liun (if 11), which aniemla aevtlon iMt of the reienuuUwa (f iteja, proildis nmoni; other thlnita Hint blanks !mll ho lurnialiid by Ihn proper ollker to om.Ii luxur who shall 1111 tlio aatnoup with a fiatement of all hla laxaiilo prt erty uml loiurn It to the (.111-er. (.111-er. Thueiitwr shall leuin thla I.Unl. etllio reslihtiee or luce ol luivlueas of IholiispHjir, will. Ii -hull li HUM out iiiidritiiriie.lloiliMelll.er wllhln lueniy days fiomiUtoof sei vloe, end any ivr-sou, ivr-sou, eoriorullou, linn or asaoLintiou wtiu haa Lecu luruUhtd Willi a blank, who IKKhuaor nhlwia In leluril tho mime, ptopirlylllUdln with a list of taxahlu roM)tty of audi poraou, Lorportitiou, tlrm or association at prmhled lu sail Halloo, tho niltor must mak an fall-mute fall-mute of iha Milua ol the propern of euih Jtrwin, ciilporiitlun, linn ur nnoclntloit, lovl.lul In said scillou, and tho Juliull.inwi lUml mlul nut bo lwllll'i'd lie tho lasird ofniuullxiiMou, but may hu liioioaied, 1 lake it this section applies lo all tho laitltioiilnif t links, wlmilicr prhato or nations). If among tho potlllonors imj of them have fli tn inaku any aueh return a rwi'ilrul by the seotlon uhotn reft rrnl lo, aiul the aaaftaaor lilildo the uaaoaainout lis In aiiiil heeiiou colli. (I, I do not think my rtdiiotlon uan ,o made or that aiiLit areemltlultoietltf. As to tho school qiicitloii, I do nut llnd any law oxnni Unit proper!) lielouitlnti ti prltaie sehiaila from taxsliou, Iho law ooverluj; exemption fium taxation, so far na I lime been al loin llml, la lou-lalnail lou-lalnail In wrtlon LOuu, llrat voiuine Com-V""'l Com-V""'l Iiks, 1!, sutHllilsion.1 n( Mild sen ion, which is as rolluwsi "Properly (iwnwl i,y thlu'Ii rrltnrvorliy any county, 'h V'jr sthool iiiitrlcl Is oxempi." Huh-iiiylaiiin Huh-iiiylaiiin i retoia in prony iiae.1 by any jeilnloiia ilenanilnalloil ua limit u ll.u.1 lor nubile, .irhlp ami no Iiimuiio la ilo-t ilo-t ved tlitrefioui. 'Jnla auhdllislou ex-aludeatligriislaencoof ex-aludeatligriislaencoof the minister, etc.. uml tnakoi II laaabln. In otlurworls the lairenoagn Ih notes tnnt from ui ntlon. I iiinlersUwl tlust His proirty olalmM as exainpt lu this particular casu Is realdetioe properly an.1 used as such, Lut Is elalmoit as txei because situated situ-ated on the tame lot upon which the eeiHiol building Is re ten I do not think thla property la csetnpt from taxation. tax-ation. A V.. I). Horn , City Attorney. This opinion relets to thu ptotoela of the clly dinks filed a few days nirn.TIi latltr part ol thu opinion was called forth by tho protest of thu Hilt I.nko Acaleiny mralnst tho taxation of n litilllltiK Usii lltolr Innd used for rcsldenco larrfKises, lu the Ulicussloti of which the qui ntlon In regard tn tho taxation of areonaires was also raised. Consldiraliludlecueiloii followed nf-tir nf-tir which the tlty attorney tald that the Lanka wero coining hero on thu ilmfilo proposition that they wiru eg-reaeed eg-reaeed hUher than other njincyed rspltal. If that were true, the aoeaa-ment aoeaa-ment would hare to boiquallxed.That was all (here was In thla protest. AllATI'llBNTa. Tho following almtcmcnta wero al-lowcdi al-lowcdi Alinte Nstnssni(Jsne. Tst mrai Mini lUillmHl. l.loir I 111 M Johnll.eswrtr. luliKSDt l " hllen Ma Ken, Mtw 14 It S 00 Ularr It. 1heiiisi,wlaowMHM. mw. sin 4 t Mrs, William ruUr, wnlow .. ... lill J eo Mn N. A. llreman ler, ivl'lo.... 17) C St I- ea-ena It. Hall eitate, mtaor children.. chil-dren.. .'.... 11 U ) Jofrpti llustir. erii.tiloM.MM..... t IN Amehs liurbtisui vststc. minor clul .Iran ... on oo nis r. Moon, wrtotr 7 sett tin Itolierl Print le, wlilotr 'J IS IH Usrf sri alentlae, Wklsir II tu Sea API l'.AIJ. The followlnK appeals for ahatemont weru referred ti tliocomtnlttett .N'smes ami raitiso. Tax. tlra 1'. I. ijunroot, IJow,. Ill K lrj A.llln-n,nUow....... 10 Kl Mrs. (J. IV. riser. alitoar. S II Mrs. I. C. Altxaniler, srUsw U IV Catharine llraier, .w 31 M Cathantis M. InJcraon.inilsWM.MMM...... a SO Margaret Uratiain, rmlor - m SO OOUVLKXHn. The following complaints of over as-eminent weru reported to thu asses-son John Ik Jane . ....t:o 10 l.uulio 1. I-inerr"". mmmm. . mm.... IS .1 John l ruiiV.'.'.'.'.'.'.V-".".'.'.'.'.".r."" l to Xiinros Unaeb i...... 4 r-cnnla A. eao.ers .-.-..... .Is II I Itarles vtatirer.M ..... m. mm.m 4 tsi Mary I), AIkooI .... 49 WllfiamJon 71 10 l'atrltSl.Tnelieilsta. mm ...m. . t'aahaa lreeull mmmm. , - II 70 H.' SirSOriLMMMT.MMMM"M!Mt"!!"!!t!!'..M -I lU M trttia eiriuahsn esliueM!MMMMMM!MM SO so Harriet It. etrinshsn eauteM.MMMM..MM....ltit tat llairleie. Nowllns ratals . seta r I. Ainteroii m.. m. 71 Tu Albert Alnaile mmm.m.. - 10 (' II Jaiolm . JenmaA rolaaelll - - 0; J J..li.ti Chiman -..--. It U It A. M roletli -.... I" IS. A. 1. rroii.elti . lis) The assessor vas Insttucted to correct cor-rect nud rirt to thu hoard such In-acomaclia In-acomaclia ns mlitht comu tn his attention atten-tion with iffctonco to dimensions, double aMisiments, tto, TI v board adjourned until thls.eTcn-Iuiat7:30o'clo(k. thls.eTcn-Iuiat7:30o'clo(k. - I |