| Show TRANSIENT HERDS OF STOCK An Opinion from the Attorney General Concerning Con-cerning the Same Attorney General mhO transmitted tt reply today to E W McDanlel county attorney of Bevier county on the question of assessing transient herds l of cattle Mr McDanlels cjueu lion was an i follows Some of our surrounding counties o counts stem to think the failure of owners of transient herds from his county to produce the auditors certificate mentioned men-tioned In section 2541 of the HovUel Statutes relieves them from the duty or transmitting 10 the assessor or this county the list required by sections 253S and 2539 1 this trust What Is the effect of section 2SU construed tn connectlo i with the three preceding sections Replying Mr Bishop says The ckar Intendment of this title without any limitation seems to provide pro-vide that counties the ranges of hare h-are burdened with the support or stock for a portion of the j ar shall be entitled l to rht1 prisrata share of the taxes upon ouch stock is may be fed upon their respective Car ges for thee current year the-e of the ques lon as to whether or not the method or assessing and collecting the same provided therein shall have been strict II rolowed We think such a consi C lion should ba pled upon section 2541 as would Conforms to Ibo Intent o the Legla lure as Indlcatcd In the bOle title That section la I not wholly tree from ambiguity I might be contended that the right of the county whore the stock Is I owned and kN for II portion or the er 10 a Part of the lax on ouch look ouhl depend ulwn the presentation presenta-tion o the rtlllates of the auditor Provided for lnb said section bythe owner I or purson In charge of the thk to the isairessor of the county to which such swk are removd before being HB sped Hut such couia certainly not have befti the Intention or the Legl lalure Under uh a construction In counties where I large part of the taxes arise from transient herds tile collection of the public revenue or such I A 4 7 11tr 1 county would depend l upon the performance per-formance of a duty enjoined by section f roran 2141 upon the ner of such stock Such a construction would not only bo unreasonable but absurd To give on > rt to the lavr 1 as contemplated con-templated by the Legislature 1 am if opinion that the expression 10 entitle SPiSS chn them to the btr flsmc olth1a Ile buld Ihe t tu be coneldered as strip v I n to Allay payer onl not to the eunty An dif fe no-t construction would work a gross injustice I to tile county Issuing uu h ertificateAwithout fault upon I I nlt would ho The collection of Its revenue made to depend not upon the diligence or Its officers BMumlng that they hnv Issued the cerlltl ales In luelonl but upon the action of the property owner to whom they wre lgutll I In rnonRn Ihe lh I Ibe ohove hol 1 < Ing I nm if pinion lion It 19 I the duty Inl the acoslng oler In make dill Sent Inquiry ornlng tr itn lent herds or took d whenever II Is I aser rallied thnt herd are ranging In this county which are owned and ranged a Portion or the er III I es m t her county to make a list of such stock and trans raft the Prime to the cot pnty where thepStillure ownd notItho tending the fRlure upon up-on tho part of th owner or Person In hag of the stock to present the car IIale In I quenllon to the end that such stock rails be nwtsod In the proper prop-er county and school district ns Is provided Itevlscd pro-vided In Statutes sections 2I3S and 2133 ot th |
