Show CITY COUNCIL the city council was wag called to order at feb ath by mayor scott the following s were in attendance rickard An anderaon dermon karrick Karr lck heath tuddenham folland hardy hyde young pendleton lynn parsons ana and james absent smith spafford Spa flord PETITIONS H W dillingham and others othera asked to have ninth south between second and fourth west streets opened and repaired committee on streets street H L I 1 A culmer asked that the sidewalk at the intersection of south krouth temple and C streets be repaired committee on streets mrs P W suell asked for damages on account of falling on an icy pave ave ment committee on claims the utah slaughtering company asked to use sidewalk in front of its premises on which to pile building material granted the salt air railway company kompany sent in a communication in which it announced its acceptance acceptance of franchise recently gran granted t ed it t received and filed THEY WANT IT ALL houlahan Hou laban and griffith represented that they had laid certain sidewalks for the city and that the city engineer had ordered the retention of 10 per cent of the contract price for a period of five years this they claimed was not according to agreement and asked that an investigation be made and that they be paid paid ten per cent city engineer LAID ON THE TABLE county clerk allen alien reported that the county court had bad appointed a committee cons consisting isling of selectmen cahoon hardy and tB butter utter to investigate and report on the rights of salt lake county in and to the surplus water canal and asked that a similar committee be appointed by the council lalu on the table NOT ENTITLED TO PAY the committee on police to whom was referred the claims of ex officers sidney lang gates jensen at aad d lowery for services as policemen from date of discharge to date recommended that the claims be not ahomed as these claimants have not performed any duty for the city since their discharge from the police force and ire therefore not entitled to any remuneration The jiame same committee also reported on the report of the committee on streets in relation to the employment of prison labor on streets and grading the same and nd recommended that the subject be referred to the incoming council adopted FROM 2 HE BOARD baard OF PUBLIC WORKS superintendent aysip recommended that a wagon bridge be built across the jordan river at the intersection Intersect iou of seventh West streets committee on streets the same lody reported that the claims of ellas elias morris and the pacific paving company for ai sidewalk dewalk construction st were correct and recommended tbt they be paid adopted A LEGAL POINT INVOLVED the committee on irrigation as to the claim of P F auerbach Auerba oh for dam ages on account of an overflow of water from the surplus cana canal recommended that as the county is in also interested and there is a legal question involved in regard to damages it be referred referred to the city attorney ro go ordered A NEW DRIVEWAY the city engineer submitted an estimate of the cost of constructing ft driveway into city creek canyon from the capitol grounds the estimated cost to is report adopted and the work ordered done the committee on waterworks water works reported arted favorably on the petition of wenry henry H walters for an extension of water mains in the vicinity of first north and fourth west street that a similar petition from B R E buttle and others for a service in the vicinity of fifth south and fourth west streets be lantei g ran tei and reported on the pe eions of charles E beers and others for an extension of water mains on eighth at ai d ninth east streets and recommended that the assessor asies assessor sor and collector be instructed to collect the assessment except that part of eighth east street not properly opened adopted ADVERSE REPORT the committee or irrigation reported adversely on the claim of peter C brixen for for damages alleged to have been sustained to the foundation walls walla of his house from the overflow of city adopted STREET MATTERS the committee on streets reported on petition of john connelly that be be required to pay per linear foot for sidewalk in front of his property in district no 6 that the sidewalk to be laid by J E dooly be accepted by the city in lieu of tax which will ba be returned to him that petition of H B clawson for remission of taxes on an alleyway alley way used as a public thoroughfare be granted that the petitions of frederick heath and the conklin sampling works be granted that the petition of the western bill posting company be not granted and that the bills of ellas morris and grants lithio 0 company for be paid adopted correctly ENROLLED the committee on enrollment reported that it had examined the record of the council proceedings during the period that mr jack bad occupied the office of city recorder and found it correctly enrolled adopted WANT THEIR SALARIES the following was referred to the committee on municipal laws and city attorney associated your petitioners petition ers respectfully reaper fully represent that the supreme court of this territory has haa decided that your petitioners petition ers were duly elected as councilmen from the third and fourth municipal wards of this city at the late city election in 1890 that your petitioners petition ers were wrongfully deprived of their seats as such from said baia election until june 1891 during which time the compensation due your petition ers as such councilmen was wrongfully paid to others claiming to have been elected to said offices believing that your petitioners petition ers are entitled to recover from the city their salaries as councilmen for and during the two years term of their office they respectfully ask that your honorable body direct the proper city officials to pay each of your petitioners petition ers the sum of lose less any amounts on account of said regular salary heretofore received by each of your petitioners petition ers respectfully submitted RICHARD W YOUNG J fewson SMITH elz ELI A FOLLAND WILLIAM J TUDDENHAM ORCAR H HARDY HARD LAM F H HYDE 25 PEB CAR CAB A resolution was offered by councilmen hardy and parsons providing for the payment of 25 per car operated by the rapid transit company for the year 1892 into the city treasury adopted THE TAX QUESTION city attorney hall filed the following gentlemen in the matter of the communication muni cation of E B R clute assessor and collector asking to be relieved from the collection of certain taxes levied against zions benefit and building association and that the city attorney be instructed to commence suit for the recovery of the tax I 1 call your attention to sections 21 22 ii 23 and 24 of chapter 23 of the revised ordinances of 1888 section 21 whenever the collector shall furnish satisfactory proof to the city council that has exhausted all the taxable property real and personal ot my any delinquent taxpayer the auditor ah shall all credit the collector with the amount of the tax of such delinquent remaining unpaid sec 22 it shall be th the duty of the auditor to keep an account with the assessor and collector debiting him with the amount of tax assessed and crediting him with the amount paid into the city tre treasury mury the amount remitted and the compensation allowed him for his services sec 23 whenever any tax is in paid in full to the collector he shall mark the word paid on the tax roll opposite the name of the taxpayer and shall give a receipt see sec 24 on or before the day of may in each year the collector shall settle with the auditor and make full payments into the city treasury pr for all taxes due if any tax shall remain unpaid to the collector on the said day of may the collector shall have in his own individual right a right of action the same as on express contract for the direct payment oi 01 money against an any such delan delinquent and no property of 0 hsuch such delin quen shall be exempt from execution on a judgment in such cases you will observe that these sections are substantially copied from the statutes of the territory by section 21 whenever the callec collector tor shall furnish satisfactory proof to you that he be has exhausted all the ahe taxable property of the delinquent taxpayer you may by resolution or order so find in his favor and direct the auditor to credit the collector with the amount in making the settlement a ap provided in section 24 should you not find in favor of the collector he would be charged with the amount in his settlement with the aud audion au dior ilor and have an action in his own behalf against the association for the amount of the taxes if you should determine this matter in favor of the collector directing the auditor to yive give him credit for the amount of the taxes I 1 see no iMon ion made by law or ordinance through tigh which the amount of the t could be collected the rule of law is to well settled to admit of discussion that no action can be maintained main taine i in a court of law for the collection of a tax unless the law creating the tax Dru provides vides such a remedy that its is in certain contingencies viz whenever the collector shall furnish satisfactory proof to the city council that he has exhausted all the taxable property of any delinquent taxpayer he shall not be charged with the amount of such tax in his settlement with the auditor and thereupon the city of salt lake should have a right of action for such taxes the same as on an express ex contract for the direct payment of money against such delinquent taxpayer and that no property of such delinquent should be exempt from execution and that the statute of limitation should not run in favor of such delinquent in the action of george crismon assessor betot etc and salt lake county vs frederick reich ich et althe supreme court of the territory in discussing the question say where there is no statute providing for suit to be brought for taxes no action can be maintained 2 utah rep p mr cooley in his book on taxation in discussing the question concludes as follows but in general the conclusion has been reached that when the statute undertaken der taken to provide remedies and those given do not embrace an action at law a common law action for the recovery of the tax as a debt will not lie cooley cool e 1 on taxation second edition pp ap 15 ls 17 to illustrate suppose that A owns in money or personal property upon which the assessor and collector lias levied the tax and that by the time the collector undertakes to collect this tax the taxpayer A has secreted the money or property in such a way or aidee that the collector cannot find it and therefore impossible to seize or sell the sanie ame the collector having used due diligence in the matter he certainly should not be charged with the amount of the taxes and not being so charged in such cases the law should provide a remedy at law in the courts in favor of the city against again st such delinquent taxpayer for the amount s of such guch taxes as in causes of acrons ac ions for debt between ordinary persons by the law as it now is I 1 am of the 11 opinion that the legislature should be y appealed to wherein the revenue laws might be amended in this respect afeard r taa ina not only to cities the remedies above suggested BOgge sied but to give the same to the counties count ies and territory in like cases as to county and territorial taxes aa very ver respectfully submitted 3 W wes C HALL city attorney PUBLIC PARKS A resolution signed by apers of the council was submitted as follows whereas salt lake city has acquired by purchase and otherwise certain lands kinds actuated in city creek and emigration canyons amounting to several thousand sores acres and whereas Wh ereal in order to protect the rights of the city against occupation of these lands by settlers on the same be it resolved pa solved that it is the sense of the city council that all of said landore lands are re hereby set apart and dedicated to the use of tb the e citizens of salt lake city as public parks and to be used and improved b by y abe C citizens of salt sah lake apy for the purposes of public parks only Fefe referred to the committee on public grounds appropriations the following appropriations were made after which the council adjourned for one week J F P brim 63 00 bwy cross hospital 81 00 kra M merrill men ill so 80 A J jant JB bult nt 1120 20 sterald arald company 1340 13 40 union ilion pacific railroad 28 13 csele foundry machine co 35 33 83 western rn hotel company 98 M H hennecy Hen neey 00 1516 58 G grants sla co 20 laval morris orris R I 1 26 grants sia co total 88 4 |