Show Evil Possibilities I I taxation methods demand that ai assessments be made at a iad specified period and so it would seem rt on of Harvey L 1 CIu fJ t- t L LJ f L torney general to the effect that all personal property is taxable regardless of when it Is brought into the state leads to difficulties which are not in th best interests of the state as a whole The opinion of course has to todo todo do with property that is brought into state after the first of the year and in effect justifies the collection of taxes on this property property prop prop- erty irrespective of the time when it arrives within the jurisdiction of the Utah govern govern- ment No doubt the attorney general offers a sound interpretation of the statutes but this in itself does not justify the law which may be fraught with evil possibilities in practice The burdens of a policy of this kind would fall directly upon the ultimate consumer who i is s already an taxed over individual Nor does doest i it t seem as if the policy could be made to aply apply ap- ap ip p ply ly to certain commodities without providing d discrimination which eventually would disrupt t the he entire taxation system If the the- various assessors were called upon t to o make day to day assessments of property c coming oming into the state considerable more help would be necessary This system would en- en Jail t ail a great deal of confusion which would r require the personal attention of the attaches of the assessors assessor's office At the same time timet i it t would open the way for smuggling and other mediums of tax evasion which in the end would have a harmful effect on the i s tate state as a whole All of these things would figure in the cost of collecting taxes which 1 must be paid for by the BulKy and unwieldy tax sY systems do more harm than good otten causing material increases in the cost of collection without adding materially to the tax receipts In addition to this the system is not designed to encourage business operations in Utah and this is the chief thing against i i. i Early arly determination of the legal of this matter should be had with the view of bringing about a change in the law if the statute under which the opinion is given is held to be sound I A A |