| Show IZE HE CATTLE AND SHEEP LICENSE DIN DISPUTE PUrE there is ina a reasonable certainty of a big legal contest and a prospect of much ili feeling being engendered a on among those engaged in certain classes of business in this state what makes it more unfortunate la Is that some gome county officials in different partog of the state have lent themselves tingly or otherwise to aggravating a situation where the irritation might have been reduced by wine wile and oon con gertaline gerT alive action instead of being in creased an it now lip ie for some days day past deputations from different counties have been in the he city consulting with leading lawyers law yere and today the ibe executive oom cow cittee of a state association la in dis dig buesing cussing the method to be followed in an endeavor to prohibit several coun ties taking action to in the way their corn mission ers era have bave decided the trouble brought to the fore Is in the old irritation between the sheep men and cattle men to in which it now looks as ae though the public to la to be made a oaie cat paw for one or the be other side ide several boards of county commis bitners have decided to levy a per capita tax upon certain animals as a license with which to raise revenue 6 ln in some counties this tax has haa been fixed at two cents per bead for sheep f in others other five cents and hlll still others othero ten cents then some counties have put a tax of fifty cents per head bead upon ran manre ie horses and cattle the disparity in the be rules adopted leaves room for but one conclusion viz that to in counties where the sheep men have a predominating influence the cattle industry to Is to be knifed and to in those boos where the cattle men bold the political strings the sheep industry is in to have the life cut out of it and that the government weapon 0 of taxation is in to be made the means of throat slitting if the only question were a straight one for regulating by licensee either one or the other class aa of business there would not hot be such ab fe eee of uniformity neither would there be any excessive levy As to the be matter of power of coun ites item require a license there is some dispute on that though the general conclusion Is that a license may be re quiren tu to the extent necessary for a proper regulation of the business con COD corned this to Is the effect of legal opinion here bore and of recent do de quoted from california and I 1 elsewhere but where the so galled called license to la really a tax for revenue the situation presents so ao entirely different aspect and in principle the law wan wai held in a state of decision this week to be against the county commissioners buob powers under a cun con provision the abe ume same as aa that in utah all those these decisions cialoni de may be harmonized on the theory that a coun ty SV may regulate by license but may not raise revenue by a per capita tax ax on it to la not the matter of licensing that la Is pointed out as aa objectionable tio in the existing situation but bui abe evident war on exist lair industries that JB in back of the peculiar to made under the conditions cond lUona now presented in some counties if a man owns own 2000 sheep assessed at bead he la is taxed thereon for county purposes aea under the adva lorem rule lule 16 15 then in some ome counties he be Is liable to another shoo tax which other counties do not require or if a cattle owner has assessed at 10 seen he be pays pay the 16 15 county tax ax and in some Is ie called on for another but lo in other osbor counties escapes free with this athla order of business the con caito tonal provision that all property shell hall be taxed in proportion to its value is in thrown to the winds winda for in proportion some nome people have to pay ton en to fourteen times an aa much as ae others other on the same aade class of property the aion bay aya the lecial cure core way seless a tax based on license etc but that to Is the state legislative legi body not county boards and then neb each tax must be proportionate on the value or of toe the property the does not raise any ques quee signer an aa to the power of official requiring a license from the cattle or sheep beep or any other and fixing reasonable reaBon able charges but it points out that when such license lose feea become so ao burdensome as an to injure u to an important industry or to throttle it ig altogether by a prohibitory license in gems oabe caner or to be a means meana of per sons OBB in 1 one aises of taking undue advantage of those I 1 in u another class chaee the act of lm them in ia contrary to good public policy and of th the 9 rights of the people and it la in re gret table that any official action should give occasion oco aalon lor for legal and other quarreling where there la Is so buob as aa apar appears sare from the fugures in this instance which now bids fair to come to the front as ae as aa aay effort at collection of the license tax is made |
