| Show Question of Assessment Attorney Oenral lllehep tranmll ted to the State board of equalization today a reply to the following question ques-tion 1 The ncho anal Park City railroad has boeoaoseee dlothetantoo u separate corporation but was reported to the board by the Union Paclnc aye tern tot agent and taxes paid by that system It Is I now controlled operated and managed by the Union Pacific Itallroad Co as the board Is I Informed In I one county Hummlt Should this property be assessed by the Stat board of equalization or by the county I assessor of Hummlt county After referring to sections 2511 lidS and 2dt > 0 and commenting thereon Mr Bishop says In the case jou suggest I assume from your statement of fact that lbs Echo nnd lock City railroad Is I a sep irate and distinct corporation It doe not nppr from 8 our tatemn whether It Is I owned by the Union Pa nIle Itallroad Co or not It may lie 000umed he rev em from common knowledge based upon Judicial pro i ccedlngs In relation thereto that It Is I not owned by the Union Pacific Hall road Co The fact that It may be operated by that company and be considered con-sidered n part of what Is I called lbs Union Pncillc system could not In my Judgment affect the question of Its nsseiuimentprpv Ills I a distinct corporation cor-poration and operated wholly within Summit county True It may be and perhaps should be assessed In the name of the Union Pacific nallroad company If It la I being operated by It but It should be designated as the Echo and Park City Itallroad company Applying the law to the facts stated In yon 0mmnnleaUon I am ot ammo Ion that the Btte bord ot equalltlon ha no Jurisdiction to asses the prop rty In question but that the asses meet and equalization i thereof prop rely belong 10 the local 1 authorities of Summit county |