Show SUMMER HERDS AND SCHOOL TAXES WP WE have bave just received the following letter which seems to have havo been a lnig iniz timo on the way tray beon feol PEOA J jane june tine 28 editor deseret 8 please be so eo kind as aa t to 0 give i v e space apace in your paper as to pheme whether r or not herds of cattle or sheep horses horbes or other kind of ilsock stock being summered in a school district can be ba taxed for school purposes that Is ia providing mora more is a meeting called and a vote taken for that purpose plesa answer soon and oblige yours truly the tho school law provides that a school tax not exceeding two per cent par annum may bo assessed by a two thirds majority voto vote of the property taxpayers tax payers resident in the district present at a meeting called fatur fur that purpose upon all tho the temp tamp bie wie property in the district stock la Is of course taxable property and la in tho the case suppo supposed bed aed la Is in the district it would seem at trav trat eight that it wab was liable to the school tax providing the tax wag not to be used for t bo the payment of school teachers for the law exempts the property of non residents from taxes assessed for that purpose in a school district the assessor appointed bythe by the trustees la is also required to make an assessment at a tair yair cash valuation n of all the taxably property in the district diat riot we have heard of taxes being thus ass assessed eseed and collected from the owners ID I D cattle and other stock summering within the limits of distant school ant vur tur think it very doubtful whether suc such taxal taxation lou iou it if resisted would stand the test teat of tha the courts it looks as thoun the ph irate 14 all ati taxable tenable property in the district refers to permanent rather than tran fran transient blent property A special arrangement la Is made in the law for the taxation of transitory herds for general but not fo nor for r the district school tax it Is quite within the lines unes of probability that a sheep herd may be taken to a ra range ngo within the limits of a school and under the letter of the law h be nse abe aseved aed two per cent for a school tax then lu iu a short time be moved into anothy school district and re assep assessed sod sed and when ta taken keu atu home into the school district where the owner resides bellA beila bleto a third assessment would materially lessen the profits of the herding business besides being manifestly mi unjust there is no fixed season for the assessment orn ofa of a school tax sud avd and a movina moving ps pars through a series of that would he be enough to bankrupt the unfortunate owner the enforcement of collections collection too would be rather a difficult metter matter for the tr cannot proceed under the law in this thia direction themselves but must famish a list of delinquent taxes to the collector of the county who in cager caser of the removal of the herd would have to bend send the list to the collector of another county and so BO the trouble troubie would become great we are of the opinion then that transi transitory lory herds heads cannot bo taxed for school purposes under the school law luv for we bel beh lovel evo the term taxable property in the district would not be held heid by bv the courts to cover buch sueh cases caseb cas cap es at the same time it Is ia unfair to settlers that herds of stock and und particularly sheep aro taken duain n close clote proximity to their vil vii lagda age and towns annoying them and eting out the range for their own acock but there la is no law at present to devent this and the tho people who the upper opper valleys will have to mabe emhe tho the best arrange ments menta they can to protect them belvea from the encroachments encroach ments of summer bedders herders her ber dors ders who ought to re frain from trespassing tres passing mym uvon uron tho the rights and privileges of tha sett Fett settlers lers while all parties arties artles should to khe governed by the golden rule roie |