Show COU TY WAILNTS FOR 18956 1 Question a to Whether They are Receivable In Payment of Taxes for 1897 I 110 Attorney Uenirul Smith Holds Ihat Thy Are Not Since tho session ot the last Legislature Legisla-ture there has been a question In the minds of many as to whether county warrants Issued pi lor to 1837 could bud b-ud In pninent of laxes for Ihls year Tho quesllon vns raised by County Allorney J Wculey Wart of Carbon nnd IVputy Attorney General llenner X Smith In a communication today elves U an his opinion that the matter hl been definitely disposed of In the te of rrltsch vs tha county commissioners commis-sioners of Bal Lake all gives It as his opinion that county warrants at previous year will nut liquidate this seals laxes The opinion U I an fol u Wo are In recelpl of sour favor ot November Isl ukliif for advice as to whether or not the county collector of your eoulty hould accept uuty war riuiti Issued In JSS5 and 1SVC In payment pay-ment of taxes of 1SUT 1 ouldlr1 refer re-fer OU to ehapter CO page 2M uf Iho laws of 1837 which provides In substance sub-stance that eounty warrants shall ba taken In payment of county tuxes elY wnirants in I payment of ell taxes and school dlstrlet warrants In payment of dlktrlct school laxes provliled thut Stato school taxes county school taxes and sinking funds shall be paid In eash This law as you will observe specifies what particular taxes Iecle 1lculnr aro panble by particular warrants Tho question whether warrants Issued for Indebtedness other than that of the current year In whleh the taxes are payable can be I received In payment ot tnx tor the urnt ar prnt hve a dlernt Iuton Seclon 3 ut the O artc I Cuntulon > 111 anI county trom crentcg Any Indhtdns In xc ot the tax tor Ihe curent yenr un I the Iroposl lon lu rrelt uch n debt shall have been sled ubmllled to a vote of the qui ill s-led eletor otc The Supreme Court of Utah In the ca iso of rrllsch vs board of county commissioner I of Bait t t4 Lnko county 47 Pacific reporter 1020 In U h o n 1 r I ntltutlon held first that the county rdiould create n debt during the year I without a vote which Iho revenue ot that year would not pay Also thai a Inbt IncU rr In on rnr oould not bo flonled oe to the nxt ynr nn1 Id out ot I rovenue wlhout I of the se tPb IdI tt e n seTha II Supreme Court nlsn hold that If any i portion of the revenue of any year In the treasury on the let of the next cnr I arplled to the pnsment of the Indehledness of the latter on equal mount 01 Its revenue should be applied ap-plied to the pnsment of the Indebtedness Indebted-ness of the former year It required The warrants issued hy your county In HOT nnd 1806 were Issued In payment of Indebtedness of those years respec tlvly and phould have bOn paid out ot the rvnup or thoe ynr or our nunh should have availed Itself ot tho proIlon 01 the law allowing It totu bonds lo lake up lln outstand ing IndlitHlnmn I swim clear that tha pnsmfnt ot tnxes for 1897 In warrants war-rants nt 1SS5 nnd l < m which as above Indleatfd wee Iud In payment oft dchtA Incured II tho ya woult mnut to n pnsmenl of Iho Indebted i npo ot those years bv the revenues ot the currenl year 1S07 Huih I pay I mpnt of Ihe Indebtedness of former r r i next v ear of tho Indebtedness In I cur1 In th 0 an1 n oment I of It out of the revenues of the current contrars hlr the romlructlon vo of d the I conntltiillomil 1 irovlplon laid down by J illl I nt Ihe Sun cine Court In the cnso nbova referred to < thellore ndI1 thnt your i county collector Is not authorized to I r r n dl accept county warrants Issued In 1S1S and 1S1 In pasment ot taxes for the I sear It 7ihe pnment 01 urrent lax In wnrrant ot the curent er ou houd he governed by the reslrlctlnni provided In the law o 1897 above ru lo to r am unnhle to turnlh you ftnpy ot t Indecision hi Ihl 00 hut you will nnd samo In the Pacific Ite porter as herein suggesled |