Show JUDGE HOGES OPINION 9 in the refusal of zions ziona benefit building society to subject itself to pay to the city what amounts virtually to a double taxation it has bae according to the opinion of judge age the ithe city attorney practically won the case the purpose of the society is to enible genable its members to build homes with maney obtained at the lowest io po waible isible rate of interest it is not a it gular L rack corporation Mem bembera beria can withdraw on hiving giving thirty days no lee ice the only officer in the asso atlon tuat that receives the slightest monetary re rev rei v to IB the secretary and he be to la only paid for actual labor performed all houses erected by the society abs abscessed essed to their individual owners and taxes paid on the same and of course if the association was compelled to pay taxes on the money invested in these buildings it would be double and illegal for this reason and what is set forth in the following from the revenue law the society refused to pay thi the tax levied by ex assessor and collector clute who was subsequently instructed by the city council tar institute suit in bis big own name for its recovery from credits taxable debts dueane due and owing by the party to be assessed shall be deducted iu in listing and assessing the county assessor and collector recognized the justice and legality of the above and asseri assessed sed the individual members of the society only mr clute however stubbornly held out oui for the double assessment and action was commenced for the recovery of the taxes the city attorney ater as hp he says he be had consulted with the best lawyers of the territory submits the following important opinion in the matter SALT LAKE CITY utah to the ron hon mayor and city council Gena gentlemen emen the fhe recorder informs me of date of april that the assessor and collector of salt lake city had reported to your honorable body a list of unpaid taxes among which were taxes due from zions building and loan association tha that t the same was referred to me to prepare papers and commence suit for the same sam e against said association I 1 beg leave to return the same to your honorable body for further instructions the charter of the city amendment march 1 1884 page 53 provides that the city council etc is hereby authorized by ordinance to enforce the payment of all city taxes by levy and sale of the real and personal property of any delinquent taxpayer in the manner provided by law for assessing and ana and county taxes and further gives the city assessor and collector the same powers as are exercised by county as assessors and callec collectors tore and city taxes when assessed shall be a hen on all property assessed until paid article 10 page 92 section I 1 charter laws 1888 authorizes izes the council to lo regulate the subject by ordinance also confers on the city assessors and collectors colle cors the powers as are by general statute conferred erred upon county assessors ases sors and colleknon col lectora lenoN alt all taxes assessed are made a lien upon all property assessed which lien may be enforced by a summary salem sale bauch property pro section 16 page age of the revenue or ordinance dinane uses this language if any person neglect ordail or fail to pay his taxes on or before the alit day of oc tober in the year vear 4 are assessed it shall be the daty daiy of the collector to levy upon enough taxable personal property of the taxpayer to pay the taxes and costs anA and proceed to sell the same in the manner mander hereinafter mentioned this section is almost a liters literal copy of the general statutes on the subject of collecting taxes by county callec collector or to be found in section 2030 compiled laws of 1988 1 volume page as also in section 2030 A laws 1890 page 53 the general laws of the territory provide for the collection of delinquent taxes a summary mode of procedure the sections of the charter cited require the ordinances to follow that procedure the ordinance nas has as near as lu this case done so and unde rAbis charter and ordinance a complete r y for the collection of delinquent taxes 8 has been provided the question now arises this summary being provided an the city bring suit to collect unpaid taxes the authorities quite uniform on this point some holding that the remedy is cumulative others that the summary proceeding is exclusive this question came before our supreme court in the case of crismon assessor and callec collector or of salt lake county vs salt lake county et al and 2nd utah page opinion of the court by CJ shaffer concurred in by emerson and foreman boreman the court wes this language we think the rule is well settled that when ample powers and means are afforded by statute for the collection of taxes without w suit and where there is no n 0 statu statute to provi providing aing fur for suit to be brou brought gat for taxes no do action can be maintained this decision was made in a case where the county assessor and collector had brought an action to collect delinquent taxes i A case arose in the first district court at provo where spanish fork city brought an action against a party to collect delinquent taxes the same provision was in its charter for the collection of delinquent U lin 1 quent bent taxes as in our own charter a and ln judge judd sustained a demurrer to complaint on the ground the court had no j jurisdiction ari i in the case on the authority of 2nd and utah holding that the decision applied to cities from the authorities above cited particularly para ticul arly the case of crismon v vs a salt gait lake county et etal al 2nd and utah ill which is the unquestioned law in this this cis class of cases until reversed by our supreme court I 1 am of tb the e opinion an acion cannot be maintained |