Show VARIAN GIVES AN OPINION in answer to questions from the state board of equalization acting attorney general varian has rendered the following foli owing lengthy and important opinion SALT LAKE crry CITY june to we state stale board of equalization equalisation bale bait lake city gentlemen I 1 am in receipt of your c of the instant re questing an opinion upon certain tiong therein propounded as a follows follow first fi rat what action may be legally taken by the board to compel the county commissioners in any county to provide maps for the use uee of the assessor andr the provi provisions sinne of sero bertlon tion 50 of the revenue act answer the low jaw directs he board or of county commissioners to provide these maps sod and it Is further provided that thal all of thase main shall be platted sod and made by we county surveyors deot lon county government bill it antho Is abe plain duty of the county commissioners to order these maps but in the event of failure or refusal to do so abe business of the enamor assessor most moat not stop he way may order and procure them himself in the event of his failure to do so no in the opinion of this office the board of equalization may procure them la in either case the county surveyor should be called upon to make the maps mapp it if be fall fails or refuses the same way may be procured to be made by other competent persons person and the county in default must pay one halt half thereof in an aggravated ease case it necessary penalties waybe way may be enforced against the COMMINI commissioners ODers and sur our vicor for wilful failure to perform their heir duties the commissioners are liable on their official bonds to forfeit to the use of the 0 a aty SM in addition to the penalties prescribed by the penal code section 45 county government act attention is directed to the power of the board to prescribe a rule role requiring the assessor when the commissioners refuse to furnish maps to apply to we the surveyor and in abe event of his refu sal to procure the he maps to be made etc par 2 section 82 revenue act second ia listing property upon which there is a mortgage to is it proper to deduct the amount of the abe mortgage irom the abe value of the property 1 boewer answer no third will it be necessary this year to place the figure 1 opposite the namo name 0 each tx taxpayer payer liable to pay a poll pol I 1 tax answer Aus abe law requires this to be done and the assessment book which contains this designation must be completed on or before the first monday la in june in tact fact an I 1 am informed much of the work of the an assessors essora w was done before the law took effect april the books are now or should be in the keeping of the county treasurer preparatory to the equalization of taxes the requirement of the statute does doea not affect afloat the assessment ot of property but to ie only an incident intended to aid the officer in collecting poll taxes to require the asses sore at this time to go over the roll for far this purpose would be impracticable and expensive I 1 do not chirik it imperative under the circumstances fourth in counties where one person holds the two offices of cf assessor and collector will he be be entitled to receive the full amount of the salaries fixed by the legislature for the two mee answer when the offices of assee assessor sor and collector are lawfully combined by the county commissioner the I 1 incumbent of the offices may receive the ibe highest blighting salary fixed for either office together with one half the amount fixed for the other office that to is to say bay we the incumbent to Is entitled to the highest salary fixed by the law tor for either office and one half the salary so BO fixed tor for the other this much seems olear clear but bus the law does not seem to include in 10 tordis terms case of a combination of these offices prior to the he institution of a state government nevertheless erth orth eless elew under we territorial law the compensation of the be assessor and ool col lector was fixed by the county court upon the return of the roll and the present law provides for the efting of the compensation when the effi office cels are combined by the commie loner as proscribed prescribed by section 11 0 the salary act and necessarily the ingestion infection of the she legislature was to continue existing offices aud and conditions until abe new DOW system should go into operation this section expresses the legislative will as to salaries for combined offices and should not be ignored I 1 am of the opinion that section 11 of the salary act may be applied to existing conditions anti and lie provisions as aa to the combined offices made effective as 09 to 90 the be COM of the as mosser lessor and collector jiu au counties where abe offices are already united I 1 therefore answer wat that in such oases cases the incumbent is not entitled to receive the full mount of tb the salary elary fixed by the legislature for both of offices floes but as before stated the highest salary fixed for either office and one unit naif the salary fixed for the other it Is to be observed that the be salaries ot of the assessor and collector are bitely fixed by the statute section 11 doea not dot contemplate SO as to these offices any action by the ora As to 10 other office the salaries laries ea of which way may be fixed by the commissioners within the maximum when combined the commissioners way may also determine the compensation within the limit as stated slated v |