| Show NO SCHOOL TAXES in the court at ogden bues tues jay J juddie adge elmith rendered a at do e at 81 u b af f startling importance to the action tute rests in cites oil eaon of tue the first aud u ciaja ett I 1 in whick tie h alue that 00 tax 8 or for purposes pur posea can be co lecter li it aoh tue ease caie under considers tion was waft bat ul of gliadon city cay VB to daul dauie hamer primarily involving the fee of collector mamer hamer abe upholds the ibe clit ciura lef fees to abt amount of 4 for each sale aale and validated futej tax value ar tu to the ati city ait oit on of tue muti municipal cipal tax itty it ty but mait mair that the city and nut not the cucut aust bid in tuu tuo pr tj no allowance is maio for nies al ol 01 property under the school tax pru pro tsiun that part of too tu re darding taxes is given here her un on that amith said adiv N w pawing to 10 the question ul of tax Is seems to 10 me tue cis 0 lu in this abla ease case in collid fur ur tta city taxes also oula bulu fur for tue be school t a luat iut won waa ue UD within the city adler ulrici ur rici cl ahat iti there here Is IM so nu bot ut strict mat would bo be list ui r fleet ut of it witult los citie ul of i class la III WIS liar iau ogdon Is one oae of those ants i 1 cvito A tax in a pt pecullar pc cullar ullar way wa tb luw law provided te ittai the lue boar ui 01 education should mh make au an beut ment of the amount of money tb INA doeu ro DIedo eu mid aud 1141 cibeu wr oily meaOS SOr ans abt bi uld aid make mabe a levy uj lu taxable property wo wi OID bin liss itie dietric dr dis iric within abo city to lo in at t aki bit estimated expenditure aud and tie he ului albe levy upon the he oily taz rul 1 aud merse iberea tor ter tie be should bould collot it at other miky taxes were tole tar low law was wa parsed daily on oil tr vry v ry uy clay ur she t mot anulty was wai ell HUU anu without any uy regard to 10 it is ra on the me vory taff day when if iu city tax to ro I 1 was waa abo iid aud were la 14 af pf emlou ut law for ouy uy buob buch abing I 1 thought upon the mr tuai that gibe tl court wight hold aba being pageo the game day gory were all to 10 ie rend god am of tiie same taw and tout that it sauld be read tuai custe d ot of LIUS ibe CAY larking tur aau enuse texes nut tut tu bunty collector abdula make it i but bui I 1 am cleat clear upon that we curt dan lot ally 10 do that it tta were sections of tue lue name jaw filosof oily city is juarb city so anti and tuat Is aou in terms fernr ads ui plain it bo b beu althe bilat bli the u be huou t section tu even if it is A to treated groate t aa ayaub 1 on not ado blob WM was pd passed first ari and have hate not say to thas re erect ana abd JIL I do not Q ink anybody knew knobf nor eon it be now del erminea which aued or fit t so 0 o it 16 mont bunt be livid hold were wars passed lt if the tha legislature Logli lature b bi ul uld ula A enact enacia a low jaw lo in which they in tot tim ms la in one clause clau abolished au filce which tuey they and la in another clam moot thes became same low jaw abolished the she vity toll roll and then to la an ther clue clu clou e its in this the urne same law required it A abe city 8 act nod collector that tie OJO COIL upon the eta see 0 ora roli oh abich they ish already roady had bad 16 does heegn to we me that their entire hot act is T v ids id or at leaett the he lilar in be cause the tired intone one its IM clear and explicit sod aud the effect ea ot of it a 0 jul alj i not be mio misunderstood understood while it hnud only obly be bat the i mos was ra to be revived by la in the second clause among the abe statutes tataina tata iea nr nf 1892 thereto there la Is bet f low allow og log 11 the be office at 01 amoson or each cry city tofu tovu and aad vil laite and the omee office oi of collector Is ia fereby ob ab lis bode abere in out any question about that i but wip lipit o it out the ih te ll abollah anc in the city ax toil roll are not dot 40 0 o OZ ex P pree dessive res 1 eiTe sive 1 lut ut they pro provide vitis for or the city ax Z to t be extended upon the county sos roll rell I 1 lia istead tead of we the city an a estment roll and here la Is no provision proy flon fur the ally assessment roll at all la in act way provide wat the only aisse aaice mona shell ball be the she one made maae by the me county dewor aud the equalization by the 0 anty court now on the same act ot tier after abuit abing that office and ab b alabino oat flat aeme ot as an kollowa lol lowe loWa 16 the hse board of edua mits n u ball on or before the ort first any of match march of each ach year prepare c P statement and estimate ot of the a m muot munt tiec essary for the sup ort end of the under its ita charge for we he year first day ot of july librea grom tei lei also the amount neue feces baly to pay LIJO hiie lote rott accruing snug ucb yar or not included in ally prior ealim 8 to ou on bonds trued issued by aid bord board aud and forthwith cause the ibe same to 10 km bu certified A by the prel tent lent aud and clerk of said board to the be tir eBor sou aau collector wr lor maid aid city and be ass amser and colite Wr lor or lt trie city tir having the valuation of ro roberty lerty oo dim the b ash essm I 1 t eujla shall ahall havy touch per cent as ae hall on aa near as aa may be berated raise we the abou amou amouri us r required quiren by too the board levy ball be bedol uniform on OB all ail property within the said aid oily city as aa rot crded on the me aw roll beneo nd the id assonant anti and col coi ectus is hereby heiby and required to place the he memo ame ua on the tax r 11 II ot of the city now wore there la Is so oo knob a hief thing aud and the tiles shall ball be collected but ta to the order of the board of 11 now I 1 sin am very clear abut that wh whether erbor any aay taxes can be r nut aut lor for school purposes aes tor for tia he year 1893 1898 or could have been col lecie it a 0 ear at the ebeo ibeo c only coli collector ector ties daa nothing whatever to do d with rith ll it it li ii I l i not but his bia business bui ue to collect it not his hia tu to levy or stend ll it on auy any assignment ament roll the ael act la Is the county clerk must extend the city lazes and he be extents them from the levy made by abe th city eon oil aud and anute a warrant for their colle dou in this same an boost wass that has baa so Is direct sia to go make mak thia gals levy on ona a tax roll fall that boo bag so no exist enee aad in the county collector has hai nothing whatever to do witti with it IL As AB to the ibe yew year 1894 she legislature simply imply the ibe matter worse wor again by soother another school law jaw which substantially embraces this thia in ID st a little more emphatic terms they require the city collector sod and to assess be fax 1 I land and extend it on the city roll wi about the i mea at all or without provid providing log any aay aab such a roll and so a I 1 may tray ay tt it Is 1 clear agat agaba 0 that to soy any event evat anti a DO in any view ut of the case cae it la is not a matter that the county assessor 16 concerned with he owes no d duty to the board of ed education u cation he be him baa nothing to do with them ot 01 with their buala ew and they have no claim upon him of course I 1 need meed not say that I 1 am of it I 1 be opinion that hat no bob obi 61 01 tax of that character can be levied stall at all I 1 think thick the whole provision proT lalon of the law to la abe absolutely lately null that to IB abete is IB no such auch provie loo there to la no DO mob levy by anybody it ft tc is fundamental ebata fw few laings are ver to the tho validity ot of any tax and nd thatis that IP that thai the tax shall be jevita by some certain official it COMBIA cannot be levied by soy auy other official except the abe one designated by we law to do it il it must next be levied upon a certain roil or assessment usually called an avels alees ment men trull roll and upon a livit ilot ot of property pre prepared parea according tu to jaw no knotx capt tha berlion sire that bat list liet of property properly or make ehst asseng went ment or equalize tt it there to is no do pru vistol 9 auy city afat ment roll aou anu there nver never was sustained whereat least these the essentials were not provided for we cannot sj gu to work guessing because tor for a court to hold that ft a county assessment roll boball be taken rod ana that a county collector shall proceed to make the levy himself tilma elf and extend the tax lupori it would be the rankest kind of it ifa g on the port part of the abe couri thereto there ie no doubt about it it to la not within the power of any court to 10 create the power in any to levy a tax where the statute has boo not dot mated I 1 now such being th thi 4 cae I 1 am very clear that the school tax embraced in these certificates the coffee or coir is ia nut not entitled to credit tot for it ha vet v evident that lie be has not got to pay atae abe money over to albe school board be tin has not it be ties haa not gui got it and so ao I 1 say any while he it if be bai colite tou it been compel compo kd lUd by the board to answer lor for ii or the persons who had bad paid it tr it toey paid it under protest might dompol compel him to return it them as aa be ties not got 14 they have no claim upon win it dues duea n u t affect him one way or tuo other oiher I 1 ut not think lbert can be any allow allowance suco made for tax |
