| Show THE SCHOOL TAXES SALT LAKE CITY july I 1 am entirely in barm oy ony with wibb the iridion IOn commonly expressed today it judge smith la Is right in tola his tie de citon regarding school taxes io in ottia citius a of u atie tie first and second classes prompt and decisive action should be taken to meet the emergency at the abe same game time lime I 1 believe judge smith is mis lakom notwithstanding that I 1 regarn mm film as a height bright apu and able to judicial officer icer he la Is a lawyer and I 1 am not yet I 1 take it that good common sense is good law and looking atthe at the statute I 1 the court easily ealy could have kiven given it a 8 construction in perfect harmony with the purpose pu r of the legislature which passed it in view of that thai to assess and collect a deboo tax I 1 believe the judged is IH not sufficiently broad and lompre liou sive to 10 do the legislators justice oe even if they have themselves awkwardly examine the he law and see it if it is not doi capable it 11 a construction even more easily thun than the adverse one biven by which its po provisions visions may receive 1411 ul force li says the board of education shall cause ito iff estimate of expenses tu to us ue certified by the president and clerk of said board to the assessor and collector for salu city and toe the assessor and 0 of the city after having extended the she valuation of property on oa the he a mew moot men rolls shall ball levy bob such per cent aa shall as ai near dear as ai may be raise the am m out required by the bord bo rd which levy ahall be uniform on all property within he city as returned on the assessment roll thereof and the said af in ia hereby authorized and required to place the same on the tax ax roll of the city and said tax shall be by the collector lector as ai other city taxes are collected f now w who bo Is B the a senor and collector for or of the city not the city an ae emor and collector for there to la no such officer to in halt bait lake city and the legislators from here at leaah least knew it yet judge smith ny the law means meana this nonexistent non existent t officer who then is in the assessor and collector fur for or of the city the one or two or more that does doe tore thre and collecting of taxes within aid ai d for the city in the case cae of salt bait lake city that hat happens to be the county assessor sod and collector this la Is the official department which extends the valuation of property ion the eased ment meat rolls rollis abeth r there DB in it one ode two or halt half 4 dozen individuals analo agate la ingae the assessment troll there ot on which property la Is to be returned an city roll as judge smith iffert certainly the breare the of its ito own language that it to roll or ail property proof tty within irit hlo the he otty city ja re ot abe pre flentie of the county within violt bin the tide hd of the settle beok rho lax roll of toe the etty III 1 the she roll of the prop property orly the oily city further the school tax in i to be col leoter by the as ft other city fixed ate collected these other city t mes in 8 alt tit birke are collected collect eil by the county who to tam tn collector c r the city tinder the sta statute tato I 1 believe the responsible Inter tion ieh of the section ot at the school law quoted from would be to etive it the force the legislature intended for itt it if the language permits permit such construe JOD in this ease I 1 think it does doe so BO clo clearly arly and that abe judge fudge will admit at least the possibility of such meaning being given to it when he be loot at it again CITIZEN |
