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Show TAX EXEMPTIONS BY L. A. 5IOLLENBECK When tJie state constitution was adopted, It provided that the "Property "Prop-erty of the United States, of the state, counties, cities, towns, school districts, etc.," should be exempt from taxation. It was not contemplated then that the state would go into the loan business busi-ness and place mortgages on farms all over the state, which it. is now doing, and of course forecloses mortgages and buys, farms on foreclosures, and then insists that . those lands are exempt ex-empt because they are the property of the state, and ' the assessors and county commissioners are instructed not to tax said lands. There are more than 1,500 acres of ' such lands in Duchesne eounty that are thus withdrawn from taxation, because be-cause they are state lands. . Well, you will note also that the constitution says that the property of counties shall also be exempt from taxation. Private lands are assessed, and if the owner does not pay the taxes, tax-es, in December of each year the land is sold for taxes, and four years after that, if the property he no redeemed, the county gets a tax deed to the land. Now, if the constitution is as strung one way as it is the other, the eounty veins me owner or mat land, such land of course is exempt from taxation taxa-tion just as well as the state laud is exempt, because the constitution says so, and the reasoning is even stronger as to county lauds because when the constitution was adopted It was recognized re-cognized that the county was continually contin-ually buying laud In for taxes and thus the county was recognized as an owner; but. It was not recognized then, nor considered that the state would go into the real estate business busi-ness and buy lands and then ask that they be exempt. Thut is a case where the big fellow, who has a state office desires to boss the little fellow who has a county office, and the state official of-ficial Is wrong. Verily, we now have a proposed amendment to the consti tution in which It Is proposed to place autocratic power Into the hands of one man at the state capltol, so that he can tell the assessors and the county commissioners .where to get off at. The-state house already has too much power, and they are already construing the constitution so that they can speculate In state lands and prevent the assessor from levying taxes on 6aid lands, and refuse the same rule to the counties on its lands, bought In on tax sales, but owned by the county just as truly, or more so, than the lands bought In by the state on mortgages. In the opinion of the writer, these lands bought in by the state on mortgages are not exempt from taxation, but the state officials have ruled that way, except the courts and this matter should be tried out in the courts at once. |