| Show OPINIONS BY BISHOP attorney general bishop is frequently called upon nowadays to deliver opinions opinion on new laws jaws fur the guidance of other officials of the corn com in the discharge of their ju du bior ie the last laet two came yesterday afternoon atter noon oooo the adrid Is adar addressed essed to the board of and reads aa B follows OWL gentlemen I 1 have your favor of the ath anat in which you yon submit the following the assessor of tooele thoele county has informed the board that prior to the enactment of the revenue ao act he be has assessed property ot of the oregon short line A utah northern railway company in tooele county such as aa county assessors were empowered to sums anew under the provisions of the amendment to the law creating the board as aa lound found in chapter 42 of the session laws of 1891 1894 he holds that under subdivision 18 aszon section 43 of the revenue act his bis assessment should stand I 1 and that having made this thin assessment in accordance with law as it stood prior to april ath the date of the approval of the revenue act the board to ia debarred barred de from assessing the same and he will not eliminate said assessment ses from his roll in my opinion the position taken by the assessor of tooele thoele county is in correct the law as found in chapter 42 session laws of 1894 was the law upon this subject up to april ath 1896 when the revenue nue act took effect the revenue bevenue act in so ao far as it relates to this kind of property is in no sense retroactive either by express terms or necessary implication in ili subdivision 18 of section 43 of the revenue act it is in provided that all assessments Se sess ments made on property within this thin jildo prior to the passage and approval of this act so far as aa tho tap same have been made in accordance with law are hereby validated and oon confirmed firmed vp under this thin provision it was clearly the intention of the legislature not to disturb any assessments which had been made prior thereto therelo and it is equally clear that instead of the law being retroactive it was by this provision expressly designed that it should not be I 1 am there therefore forA of the opinion that the property in question having been properly assessed by the county assessor asses soi prior to april 5 1896 that the same shall stand as the assessment for that year and that the state board of equalization has no jurisdiction in the promises pre mines you also ask for my opinion upon the following are university lands under contract of purchase and upon which part payment has been made subject to assessment ses se ement and taxation answering permit me to say that in my opinion they are subject to taxation I 1 have the honor to be very respectfully yours the kopini 0 was addressed to the smile auditor and read as follow dear sir I 1 have chave your favor of may ath asking for my opinion upon the following Is it incumbent upon this office to 10 take up the outstanding court certificates issued prior to january 4 1896 as provided in chapter 79 laws of 1894 relating to compensation of witnesses jurors and stenographic reporters where the same purports to bear the certificate ol of the court commissioner as being true correct and valid certificates etc for which an appropriation ag appropriation of was made by t the e last Le legislature glela and shall I 1 draw warran a ther elor upon the presentation thereof I 1 replying thereto I 1 beg to submit the following there can be no question as to the liability ot of the state for these fees this fact was recognized by the legislature iu in making an appropriation to cover th the same osame the only question ashow they shall be paid and who shall audit these claims before warrants are drawn subdivision 10 of section 1 of anace an act proscribing prescribing the powers and duties of the state auditor etc approved march 19 1896 among other things provides that the state auditor shall audit all claims against the state in oases cassai where there are sufficient provisions of law tor for the payment thereof under this section I 1 think the state auditor would have the authority to audit them theae claims inasmuch as an appropriation was made by the last legislature and if found correct by him it would be his duty to draw warrants upon the state treasurer in payment |
