Show AN OPINION GIVEN attorney general bishop has tran ditled au an opinion to county attorney samuel li L page pae of Mary avale on the th tlona ions of can county ere era levy a tax of five mills milla on ceh douar dolar of valuation in county for county purposes aea rod and levy an ad dit lonal ional property tax for the WOO the sick flick etc and OBB can a board of county commissioners in addition 10 the above abote levy a poll tax for the POID p pose of providing tor for the poor pool in answer to the first query mr bishop says there in ii no authority in law tor for making a special levy in BOY amount for the purpose mentioned answering the he second question the lbs attert ey general says ay that poll tex money must be used in tile the improve mout mo ut of highways as a required by law lav follow following ing Is ia the opinion in lull loll samuel L page county attorney Att oraey MaryB Mary Vale utah dear clr I 1 have your favor or of march to ID which you submit uke the following questions 1 can board of county comm tedon era levy tax of live five mills milla oo on each dollar of assessed valuation in IB county for county pur purposes as aa per sect leri 91 of the dr revenue evenue act and abd in addition thereto levy any property tax for b eare care maintenance etc of we the indigent sick alck etc and it if so to in what amount may such tax ax be levied 2 if nothan a board of county oot missioners ners in addition to the we tax of five mills milli above levy a poll tax lax lor for the purpose of pro baing tor for said poor etc eta and it a how bow and when shall such poll tax be levied by the board of county corn missioners ners and what amount may maybe be so ao levied answering your alm question lon per pa mit me to may that under the pro visions of section 91 of the revenue act the board of at county en arm are authorized to lexy a taz tax not to to exceed five mills milla on the dollar of at ass assessed eseed valuation of property to laak ilse county for county pur poem athe the legislature has baa AP 1 ua aon ion of the county government a what deball constitute county rea other items in IB subdivision r find the following the feces al m expenses incurred in the support af 0 tee libe county hospitals ho poor poorhouses houses hlat she indigent lick and otherwise nt poor whose support Is ie caara pisto to the county a again we find following closely in ali ame bame sections section in subdivision sub eab division 9 aery ry other sum eum directed by law jaw to I 1 A rallied to for any 7 county purposes purpose I 1 direction of the board ot of a to the commissioners conio or declared to infra county uty charge chub a it will be seen been that the legi treated this as aa one of the pur for r which the levy of a tax not dot d five mille on the dollar be made and there here la is nothing 1 tebe ole bill when read theether toe tox ether aou would indicate InUi oate an intention on NU para of the legislature to single out particular item and make it the or purpose fur for which there be levied and collected a uil K fuad division 5 of section 61 51 of the government bill touching the st t powers of the board of 00 reads TO pro kw iw far or the care a and ud maintain ance ot of indigent sick or otherwise de dant nt poor of the county and for to levy the necessary doli tax or both 0 O frev or la view of all the law relating to of county commissioners powers inclined to 90 thinks think that the only ot of the words worda bad for snob to a levy lev the taa necessary nece prop t v was wae to go the board la attention this ejk X C expense that it might consider oon cider rn estimating the levy which 1 be made for all county purd which should be A am therefore of opinion that it NM the be inte intention ution of the abe law to treat great expense as one chioli would be d for b by the county coma lill UM when waking making the levy not 40 queed live five mills mille tor county pur maji lemd ad that there to la no authority te 44 jaw or for making a special levy to in etoy BJ amlung for the purpose men sas A to go your second question a praful examination of me law au abe levy regulating the col ket wn loo and directing the application 1111 poll tax convince me that the be rd poil spoil tax gez in said bald subdivision 6 5 W rae inadvertently used 2077 subdivision 13 18 of the of 01 IM 1888 provides provi deB baji all poll ekx ta except such an a la Is col atod by incorporated towns or cities b be expended under the diree moo sod od pursuant to the orders of county courts in IB mak aaa slid mid improving highways and all collected in lieu of labor ex pl such bobo as a may be collected by or cities shall be god into the silo county treasury and be amold a under the ibe direction of the osmy court on the public highways The only provision provi nou of law jaw re gulat NC too levy siad and collection of poll wm jand and directing the application of at which the foregoing section la JS a vert iw i is IB found in chapter 18 page ift adum ot tue compiled laws law at utah ir 1868 an AB will be observed obBer ved from we the sections above quoted all poll tax and all moneys money collected ther therefore elore which sire are under the control and direction of the county commissioners must most be expended in the improvement of highways highway there being no other or different law upon this subject I 1 am of op opinion linion that any poll tax sought bought to be levied must be levied collected and applied in accordance with the provisions 01 sahl chapter 18 and that the county commissioners are not authorized it in low law to levy a poll tax for any otner other or different purpose 1 I have the honor to be very respect Pec ully tUlly yours youre A C BISHOP attorney general I |