Show NO SCHOOL TAXES Can Et Collected la Clllts of First and Second Class sl Na3itJtbtllilll100511Itti uUutt In Diciilln Ibo llamir liieStarllln MUIIon In lit aced lij Uaards of Lilncatlen Ia lb district court at Ogden jeittr day Judge < r3niltii l rendered a dtclalcn sttrlllng Impjrtaucn to the dhoti Inltrnti cltlte of the llrit and locond cliiire In which be holds that nolftire for ichout uriKtiei can be colleclaj In each chic Tlo cate under l couildera lion was that of Ud n Oily ft Daniel llainer pllmarlly Involving the fee 01 Colltclor Hauler Tbo decision upholds Ilia collectors free la the amount ol 1 ft I for each lair I and 1 rail Jtj tax laleiU Hi city ou aeouunl 01 the municipal levy but main alne that Ibe city and not the oouuty mint bid In the delinquent properly No allowance le I mad for salts I of properly under lua eohool tar pro Tislio That part nl llio a clilou re atolosj school fixes Is I given Item in that loI Jol Judge Hnlllh lUt Nuw plolC to the ijuetllon if JChoolttilteecmelo loll toe county clIolor IlIlhl cave lu eelllcn for tin oily toes alej 1 eolJ for tbaichool tii bet was ou lIhlb the oily dletrlcl rball l Ilhlllk there It 1 an lodeloud eohool ulslllct that would bs the Cect uillwllhin tooornanlzej oltlei 01 a cettilu class lu this Territory and UjJuli 1 one uf Ibor cllla nJ It vleaalazln n I > collar way The lw originally provided Ibat in board of duatlou should uhe auuirif imltof the amount of monry they if anted and Ibeu the city Mieisor anil oollevlur ebiuld make a levy upon lb > isablo eroittly wilblu the district llhln Ib city lulllolent to meat this aellw vipeudllurii sod Im eliuuM extend the levy upon the city tau rolland roll-and theica ter he ahouM collect It 1 air ai-r clly late were collected Thl law war pawed apparently omit molly on lb very day lout tb iHlce of city ojllector was abolished and wlllaut any regard to II whaler nd on the vrj day when the city lax toil I war aloolllulI and l tbtro li I no pro TIluo law for any such Ihlug I llioulil upon tba rnuniul that the court uilithl I hold thai being pasted Wi all upon the taiuB day they wer all to Le I reid logtlber ilsuirs of thaulo lair sod Hist U should bg read that IliileU ol lie clly making this levy and extending tune HIM that the county rollnctor ehould make II bull am cleat upon rslleclloo that the CUrl u < not any authority to do that II tutaewetoeollene 01 the same law Ib cnlceof clip golleotor sipiarily I lijllihed ally atseieer and oollcctoi tint le done In lemma uumlilakatl and plain Ueannol bit held that the eubitqueut section veu If It U 1 treated as a iuliqunt section 1 do not know wlilch wa < sited pot and 1av not anyudvanta ln that rlool and I du not Link anybody know > not can It he uow deielinlned which was rain J nril so U must b > held they wet pnated J tetelbei If the Irgllalul bulIlII enact law J In blob Ibry In temii lu one clause atollibej an blllca which they dldaaJ la I another cliusaot the aim law J abollilud the illy aiiesimvut roll and thou lu au other elau e lot the same law rtqulrud ullho oily c < a nor snob collector loot hlSo tonal things upon Ilia aism sota roll which they already had abullbrtf U dees seiu to mo that their entire act Is TaU or at lent the latter provision le I because flrsloii li I clear and l explloll I and tlimllU ol It could not b inliundetstooJ Willie U could only be claimed that the illlc wee la be owed 11 Implication lu Ile troond cliuir Among tbielatutisnl 1S92 tliclo le 1 UieMlowlUH llioonioeol anMor lor tool Incorrioraliid city lou and vlllacr and the clllcc ol colleilor Is llrby ujllilmJ I bore Is not auy quoillou about that that wipe It null tha Irtmi atollh lug lhu city tax roll no not ID ei poaI lv e but Ihry provide fir III clly ox la buextended upon the eouuty y nssiuant roll lostead of the clll as leiiroent roll and Ultra li no provision fjr the city maoanlnt roll at nil In fuel they provide I Ian Ill + only is es oll iud menl ifiall rnb lbx ore nude by the county a nir and IB nuall < allon by too c only court New on Ills very came lay they pen another act alter abolishing that cnico and ahollehing that armlI n follows Th bouJ oleduc1I n ihall on cr btfolt the Clot day ul March of till year rrepare allotment and estlniato of the amount pecesary forth sup purl and maintenance ol 1100 schools under Its chute tat IhueboI1r comintnolngonlhntit day ol July next Ibtreailei also the amount necessary neces-sary lo pay the InUret accruing doting such year or out 10nhiJull any Irlor IIIIDI au hood Lined L1 said board and atisll forthwith cause the sarao lo Le cetllfleJ by the ploil dent aud clerk of said board toll eisusior and collector lor said oily and the aiMior and collector for llv oily alter having cxteudeJ too valutllon ot property on th aiesiment rolls shall levy suob per cent anliall at near as maybe raise the amount required by the board which levy ball be uniform uni-form ou all pro elty within the said clly as returned on Ihaaitrssmtnt roll therroi and he sold atse or and col Jclor la I loemsby ulhorluJ and re quill lo place the same on lli It tax roll 01 lb city Now tbrre Is uo such a thing And th tone shall be relleoled subject to lb urdsr of the board l of iducatlon Sow I im vsry clear about that pro ollloat wlifthemuy late Coln Le collected or not for school port I es fir Iho year 1691 or could have hon col loaded HI la J clear llmciunly oollsclor hat nothing whatever to do with III It Is 1 not hit buslnott to collect It iitt Ills business to levy or iixteud It on any assessment roll Ibe fact Is I the eouuty clerk must extend tho clly lasts I and lie extends Ibeui Iroollba f levy mad i by the city council and Ilium a warrant for their colic Hot lulhltcsM an lOlcer that bas lovxlslencols 1 directed lo mako this ley 1 OU a lax roll that hat uo exist artery and the county collector bas nothing whatever to do wild II At to lb year Itch the legislature simply complicated the rntllir wots again by antcllug aoolher school law which substantially cmbracn this lu a little more emphatic terms They ruiulre the clly collector and asiesior to alien the tax and extend It ou tho city roll wl bout drscilblug the i Illcn at all or without providing soy such a roll and as 1 may lay It Is I clear agela that In any event and In any view ol Hi case It Is I not a matter tint the county asirssor Is I concerned with lleowte no duty to Iho board of education edu-cation bo has nothing to do with them or with their business and thy bare too ebb uloa him Of course 1 noel not say tbat 1 UI Innoplulou that uo sohi ol lax ol that character OIU hlevled stall I tbluktbe whole provision of 1111 law Is 1 abuluUly hull that Is Ihtiv It in such I rovlnoti there It I nosuoli levy by anybody It le fundamental tow things are vtly Miutlftl to tho validity I ol any lax and Ibat U I that tbe tax shell b lavlid by loin cllftlu Kfllclal It lannstto levied by any otbur uniilal swept lb ono dtslltnted by lhlsw to do II It must next lielivlril upon a certain roll or asiesuant usually called an aiseis lent roll auto upon a Hit ol properly pro according lo law no olio n oclt the I arson autborlteu oau Incline that list olproirrly or mako IhataiueM meiitorequalli II there Is no pro lobo for vquallilng auy city aiitss men roll ana there ntver was o tax sustained whereat Isasttbiso esseutluls were provided for W cannot go to work guessing Le cause for a court to bold that a county aiirumcnt roll shall U taken and that a county collector shall proceed to make too harp himself and ileud llta la upon It would ho the rankest kind l ot legislation on Iba part of Iba court rhotl Is I no doubt about II It U I not within the power ol any court lo rieale Hi power In any anion to levy it tax where the statute bas not created IU I Now such being ttncaie I am very clear IhI Iha allool III em braced lhs tlltloatia tha entice lor Is I not entltlejlo credit for It Is 1 eeryvldrnt that he bus nut qua to pal Ibo money olr 10 Ihe ohool board Le h i not collected It ho hat not got It and as I say while lie tali hi If h Ion I cilltolml It 1 been comp ll J by fie board to answsr lor It or Ibe person who hid pall II If they paid II UUjer I mobil might compel him to rtturn li I them ellll at he has not rt It they have no claim upon him It dots not not him 00 way or tae Ihr I Oo not think ther can be any allowanct wad for theobool let |