| Show FUIUOSES OF TAXES IB Oplilon turn lllomtv Urn rid Bishop Irinuillltil to Allor mj Iise Attorney General Bishop hit tram flitted an opinion to County Attorney BtmutlU Page ol itrynvlt on Ito ucilloniof c in county oommliilou fri levy at lax of 1 five mill on tcb Collar ot aseelled valuation In county lor county Purposes and levy in ad dltloril properly lax fir the airs of the sick flo7 And can a binrel of county oommlislonBrB In adellllon lot I lo-t e above Ivy a poll tax for the pur 1010 I of providing for the poor In answer to the Brat query Mr Bishop oa1 there U no authority ID uw I lot making a special levy In any amount for Ibo purpose uientlouril AniwirlUK Ibo second question the attorney general BIJI that poll tax mom ey must be used In the Improve rant ot bltbwnyi ai required bI law Following Is the opluiuu In lull Bimuel L Pages County Attorney Miryivle Utah Dear 8lul have you favor ol March loth ID which you submit the lollowlnc questions 1 Un ucorelof county commission Eta levy lox 01 lie mills on each delI hr del-I of KBiekioJ valuation In county for county j urposta ai per section 91 of tbe revenue act and In uelellllon thereto levy any properly lx I for the care maintenance etos ol the indigo I Indi-go nt ticks etc and If to In I what i mount may uoh tax bo UvleeV 2 If celcou a boarel of cuniy COM mleiloneri ID nJdlllon to file levying tno tax of five mlllo above mentioned levy I a poll lx lor the purpose of pro Tiding fir iW poor etc And If 10 how and when shall such poll lax be levied by the board of counly com mllon Rod what mount iny bead be-ad loviai11 Anncrlne your Hritqufdlou permit per-mit me to ny Ihm ututr the pro vltloni of section 91 of the ro7niu Kill the board ol county commliilou in aro autliottz to Itxy a tax not to lo exceed live mills on the dollar ol ntieiaieet viluatlou of propiny In the county for county urtioBue The Legislature has ipcolflcd In section 165 e < f tho ojuuty government bill What ball conttliutu county I charges AmoaE olbrr Ittmi In subdivision 7 we nod the following Trie liecr tary expenses Incurred lu the supper of the county noiiltalr pocrhouei lId lb 0 indigo 11 t Pick and otherwise indigent poor Wbn9 support 18 oJrg able to Ibo county Agalu e Unit fallowing otoioly In the lime section III subdivision 0 I Every other turn directed by law I lobe lo-be railed fur any county purposes nuttier the direction 01 the had or county o3mmlslon ri > or declared to be a county charce P all lfoen Thus II will I be Been that the LOll lature treated this as ono of the par POMS for which the levy of a tax nol to exceed live mills on the doll mould bemade mud there Is I nothing In the whole bill when read together bet would Indicate an 101Dllon 00 life part of the legislature to single cut this particular Item and make it Iho otjiet or purpose fr which there 8 hould tie Jevhd and collected a IX xSubdlvldon 6 of Btcllon 51 of the county government bill touching the permanent powers 01 the board 01 county ommllllooora rado To pro vide for the care and maintenance ol Ibe Indigent nick or otherwise dependant 1 de-pendant loor of 1 the county and llor such purposes to levy thoijeceAmary property or Doll fox or both tberefor i In view ol all the law relating to file lowers 01 county core U Its oned I am Inclined think 1 that the only turpoBe ot file woN oDd for such purposes to levy Ihs necessary property prop-erty I I Iboreror win 10 bring 10 the Loord attention this Item of cxpenau that It might consider It when estimating the levy which should be made for ell oiuuty pur poseto and amoulI wlllcb Ib a should unquestionably baluclulbd I 1 am therefore of pinion that It wa the Intention of too law to treat till expense la one wblob Would be provided for by the county oomuilr toners when making the levy nut to exceed live mllli lor county pur POBCI and that there U no authority in law I lor making a epeolal levy lu any amcuut for the jurpaie moo Honed IAs to your second question a orlul examination 01 fee law IU IberlelDI the levy Iulllog the col IocUuu anti dloolnll the application 01 ran laxe convince me that the word poll lax lu laid eubdlvlilon 5 a upro or I Illalvuonlly ud Siollon 077 subdivision of the laws of 16SS provUel All poll text except inch at Ii 001 acted Incorporated towns or cities I often bo OIdod under the dlroe lion and pursuant to the orders clog file respective county Courts III mlt log and Improving blab way and all moneys collected in lltu of labor C3 U 0111 cell such ui may be coll c fail by Incorporated towns or cities shall be laid into the oounly uoitury end us xpondod nailer file diruo loll Of the counly court un tire public highways TUeonly provision of law J reiulat lug tug levy mail contagion ol poll rise and dliectlng the application thereof of which the forefolnir section la I a fail h l round llu chartor 13 page 736 of too Comptlid bows ol Ulan IbOS Al will be observed from the I etotlona above quote all poll lax auo nil moneyi oolleotoJ there ore which tire under the control And dlrcllo 01 Ibo county oowmlou inner bit ex podod III the imrovLtneut of hlb WAYI II pliers being 01 other 01 dlllnt law urou tiili tutJect I am opinion that t auy poll lax bought lo he levied must be loyod oolielJ And applied In I accordance With IbO provisions 0 aid CPI 13 and that file oeuul 0 mmds loner are not autborlnd I law I to levy a poll lax for OilY oiutr 01 different r urpetuc 11 MI have tbe honor to be very fee tecttully I youri A C Htsitor Attorney Uucri |
