Show fi J 1 1 1 l. l e 4 1 1 I It P I t tn If t. t l. l I i h E f T T r I t n L I 1 t Jr Y r 1 ClAIM ET T A ASS ES S ENT I C COVERS VR U 5 Br B r PROPERTY Materials and Supplies to the Amount of V Would Be Exempted If f the Contention Stands P PROTEST against the assess assess- A ment b by tho the state board oar of or equalization of materials an and supplies supplies sup sup- plies s of the Union Pacific and Oregon Short Line railroads on hand January 1 1 1919 amounting to and respectively on the ground that tho property specified and antI Is Js not nat the property of or the theand theand theand and assessed Is not tho tiro property of C the United States government go has been filed with tho commission by George Georgo II It Smith attorney for tho the two railroads and representative o of at the railroad ad ul- ul ml ministration The Tha protest Involves the assessment of ot approximately approximate OOOO in railroad material and ands supplies supplies upon which taxes of or 15 to tu 20 0 mills must be paid If It the material and amI supplies are held to belon belong to the railroads and not to the tho SO government nt PRIOR CLAIM WAIVED The rho protest refers reters on only to tho the year 1919 1319 It states The railroad company compan asked for tor the return of or taxes taxes- taxes pilu lat Iut I year jear ear claiming they were paid through h mistake but this was refused by ur the equalization board Under directions of ot the railroad administration no further further fur fur- L ther attempt will be made to recover reco back taxes the protest recites I Tho The contentions of the tho railroads asset as asset set forth In the tho protest follow All material and supplies on et hand I I when th the government go as a n war mot mot- I sure suio took po possession of or the railroads were transferred by the railroads to I tho the federal government o Those materials anti and supplies have h I I been used In tho the operation of or railroads railroads rail rall- roads h by the federal government l I Subsequent railroad material and supplies were purchased an anti and l paid for tOr forby forby tOrI I b by the United States government go actIng act act- in lug Ing through the director general of or railroads railroad PROPERTY OF U U. U S. S All materials and supplies on hand hanel January 1 In 1919 tho the date on which I property IB s as assessed In Utah were tho the property of ot the tho United States government govern gU rt ment nt bought and antI paid for b by It H and avid were not the property of ot tho the railroads r in question Consequently the l protest declares de declares declares de- de clares under the laws of tI th state of ot Utah this property cannot bo lIo assessed ell legally leg to the railroad companies and under general constitutional 1 law iw a ali as aswell i well as state statutes U It of oC course cannot be against lh tho United States Statts because ause the state has no authority au- au an- an to assess property of oC the tho g genera general gen gen- n- n era eral government Therefore It follo follows Collo va that these assessments should be can can- c lcd Tho The matter has hlis been referred b by tho the board to Dan B B. B Shields attorney gen- gen oral |