| Show MUST READVERTISE I jI j I I J 101 I That is What Will Have To Be Dons i I i With Delinquent TH List I I A1If iHinrijioiiu r SlfXCCn I f I i I t l i I City Inptrlr Cannot De lola Inlll 1 l I I I litrilir I Iiilrnclldul are Uiclvrit i j Irmu the Couuly Commissioners I tilt i r i A new complication lime arlien as a 1 I result of the decision of this Supreme i I t oiurt lu the case of Lydla Y Merrill o va John D Bpencor collector 1 will t T wi I 1 prevent the aaloof city property upon i 1 I t which taxes are now delinquent until i t further Instructions are received from L I be county commissioners and It la I I I I understood Ibu latter will order the rO 1 t It I advertising of the delinquent list The I The status of tile cage Is I given In the l I T following opinion by County Attorney ir i JI Wblttemore t > Collector Spencer today r t 1 to-day I t A L I lu answer lo your request of this I I 4 r date for our opinion as to the situation i i that exists relative to the silo IIaloo by you I I I IY 1 i 11 it property for delinquent taxes In H view of the foot that The Supreme iz il Court of the State of h hH has Ue f5 f t elated uuco tilt I fissional and Illegal that I part ot Ibo In levy ou property In 14 Bait Lake City wulcu was Intended I 11 Inure to the benefit ol the county I 1 V school hind wo beg to ailvlea you that I I w I a have made a careful examination I of the authorities covering said point I v and advise you an follows I I Thu recent decision uf Inn Supreme I I I 1 Court lu the uiao of Lydia Y Merrill I t I va Yourself tattles absolutely the 101111 II quvn I j IT lion as far as the HIM la I concerned I 1 r 2 that t under our present coostltutlon t la 1 I 1 both unconstitutional mud Illegal to 1 11 collect I sit tax on elty > pnli lu Bait tj Lake City for Ibo support or schools InC I I I the In-C outside of thu city and 1J this decision wo are compelled to A j I accept as final on that 01 question Aa lo any county property that la I i L I advertlied under the present advertisement adver-tisement fr dellrquent taxes Including Includ-ing Ibo county souool lax wo advise 1i t i k yuu hinever tnat such properly I Is not allated Ky tuls decision and that J Y I you atu aulborizid to go on and sell t I 1 uoh county property In accordanae i ry dnV i T w Ib jour present adwriliemtnt I iroporty lu Bill Little City how t nOlbo blh Ala 1 ever bavlnir been by this ar a ln held not lo be subject to I I ki I Ibe ncu 01 InlJ tax advertlaemeul Ollul taxi any I I ili il 4 for el sale of said properly for delinquent i delin-quent taxes stands t on an altogether jf i ill ulUnreut ground Our last isgliUlure U station 143 f I Jglllurla 80100 i and Hr 01 tile revenue Iw oppose 1 fy Undertook lo provide for adiffljnity tj I i I of this character by providing toot no sale I of propetv for the nonpayment s I of delinquent taxei whore part t of the assessment who valid and part invalid should bu j I I t Illegal etc unless the party ownlne I > ald I property or their agent should I io a writ en protest against laid sale 1 at posts six down crier to the advertlimi i die 01 bale binding what part 01 Ibo I I tuxbocialmulatobe Invalid and fill 1 reasons for such claim I A careful 1 examination uf both toot book aud I P auto law on this surject bowever I compels ua to Soviet you that lu I our opinion title section of our tevenuu Iaw lu unconstitutional unoonotullooI I fur the reason that where prur I urty la sold for tax wholly or partly Illegal or excessive such sale loan attempt or at least nu Initiatory I step lu undertaking tu take away from Ibo owner of properly the title lo I thu same without uuo process of l wand w-and thu authorities that we have I I louod un t him potol arm herlv unaol moll to that enter I Section 145 ot the law doloo revenue of 1896 provides tuat In cases wberei nroteal is I tiled O provided In section 144 that ycu i can do either one of two Engage as I your Judgment may dfotatr first I either proceed to 1 said property a > I t advertised for the whole tax art ocooll withdrew the I property from i ale slid report the case to tbu board of I county commissioners for Its dlIOlol I I In the prenalbus As already stated above We Uo not coIIIr films you have Soy legal right to avail yourself of the first form of procedure t pro-cedure and we would ttaereiorexlvlit as IRS beat solution cf your ullllculty I lu Ibis Important matter that pjssea 1 sing as you dO lull knowledge of the tenor mud eel of Ibe decision of our Bupreme court ID the cube of Merrill v yourself above cited In la I tbu part safety for you 10 cmitlder the whole i matter a If protests bud been 11 led and to report lo the county board the situation situa-tion us I exlstu t aud best them for their 1 directions in Ibo premlacs In other I works that you do not sell any city property under your present adertlii meut fardelinrguenl taxes until much time aa you have been advised by the board of county commissioners of Bait Lake county as to their wlsbea and I directions lu the premises I I |
