| Show DIVISION OF TAXES Question YrTcthcr ttio Slob Is Subrogatcd to1 Territorys Rcthts I lIel1 Ii sltndu I 10 111111 to a IentlOn I 01 IIn 11101 I Deputy Attorney Cenernl Henncr X Smith submitted an opinion to E W McUanlcl county attorney for Se > lcr ounty loda on two questions per Blnlng In the rlWiloti with the State of revenues prior to 16 Mr mlth holds that the htato Is I entitled to an accounting for Its portion of all nona collected prIor l to that time The opinion reads as follow Wo lire I erece hIlt at your rqut ot OctDIor 2at In ferenco to the de IIIDnd of the Stole aodlt oropon moon tounty for 1111 accounting for mnnomo reehd nIl ton coO 1 redmlllon In hlch 900 Ilroound the following question firstIs the Stall entitled to a dl vIsIon at any mons told In rdeml lion of ptopertj cold for taxes an I icIer 1 prior to the year lIlt SecondIt so Is I the state entitled I to n dlxlston of any moncS pall I rlor to April r l Utt In redemption of II oprt old for taxes asscimcd prior to the jar 1OC Both or your tone II 0051000 lid be answered In the af I rmatlvc for the following reasons A portion of all taxa assessed prior to the year 1S86 belonged to the hen Territory of Utah and If a change from territorial to state EO crnmnt had not taken 1Ic the oov rnl counties uould hove held itch monRoe an were pnld In redemption of ton sales 1 In trust for the benefit of the Territory And bj section 5 of article 21 bolus the schedule all assessed 100 nesnol I all rvl1o Icopnrtt real poounl and mIned ohece In action claim the dbt ot whoteoeverle crlpllo nf tbo terrh Onryodte d la the Slate of Utah wiSh the right to eon for I and focovor la tho me Inner Dnd ID the mme extent by the State as If there had been no change It fol ows necessarily from these provisions Ihlll It portIon of all moneys paId for Inn toll redemptions Irrespective ot the time when the om coons rnlJ Is he property of the State and should le aeeunlloJ for by lb osovnro I coon Iie 1ho question so tar oc the Toe rltofs rlsht I rrnner these taxes Is oncernsd was decided bj the Third udlcla district rourt for frail lak coolly on the 31st of Januar 9 18i In ho caso of the Territory of Utah ex reI John T Cube auditor of pulllc ccount plaintiff Mi Jt C IttNally 01 01 0000ly rommleei once conIc beIng be-Ing proceedings In mandamus I |
