Show SCHOOL MATTERS wn wiz are in receipt of the following communication from edwarc J arthur dated st john tooele thoele county dec mil 1887 in bour ladt issue of the siegi Y sevis bats I 1 notice some bome very valuable aIe answers to some pertinent questions in relation to school matters such information is a great help tn in c country places f from rom time to time lime to keep voters as well as school trustees straight please answer the following questions your i pl es may be of some ise to ot others ers t ad i well as ac myself 1 woul aou aln it ie legal for registered voters to t L fi A i unregistered person tor school trustee when said person perso had a chance to register but refus refused edt 2 A special school tax for repairs 9 and seating seal iiii a school house bouse and for other incidental expenses is belvi abeln levied la ia the district in which this is being dorie done resides the owner of a flock of sheep shied have been assessed in another county for county and territorial taxes but not for v special school tax Is the owner of the sheep exempt from paying the special school tax on them in the district in which he resides and in which the sheep remain most of the time in answer to the first query we will state that a school trustee must be a registered voter in ia his second question our correspondent has touched upon a subject of considerable importance in which many taxpayers ers are interested and concerning erroneous views are liable to be entertained an act of the legislature ap proved february 1880 provides 1 that where hands bands of horses or mules or both and herds of cattle or sheep are win WID t tired bred la in one county and taken into another county to sum nert the taxes on oa said stock shall be assessable ia either county and the county court of the count counte where such assessment and collection may have been made shall cause to be remitted to the county treasurer of such other county one half balf of the county taxes so collected after deducting thoraf row the percentage allowed in bueb county for assessing and collecting said taxes upon application oy the county coura of sup such other county so later ested 11 this act repeals the former law relative to taxes on transitory stock and esthe blaw at the present time it will be noticed Bot iced however that it relates to county and territorial aud not dot to school taxes except incidental ly as will be shown further farther on territorial school commissioner williams has caused to be prepared and extensively circulated a compilation bf the school law of 1884 1884 and the amendments thereto adopted in 1886 numbering consecutively the sections section of thelawar the lawas law as thus compiled the result shows incongruities in the statute which can be reconciled only on the principle that the latest legislation will be held to apply the Thes first arst part of section 4 Is as follows whenever it shall be necessary to raise funds to purchase build repair or furnish schoolhouses school housea or for other school purposes I 1 an estimate of the approximate cost cose thereof shall be made by the trustees and the rate per cent may be fix fluid d at any sum not exceeding two tro per percent cent per annum as shall be decided by a majority vote of the property tax taxpayers pagers resident in the district present at a meeting called for that purpose to be assessed and collected as a special tax upon all tile the taxable property in tae district from the above language it might be inferred that a special school tax may be levied at ac any time tim e when a necessity f for grit it exists but the following sections which were adopted in 1886 as amendments to the school law of in which section 4 remains unchanged make it impossible to levy more than one special school tax dur dar ing any one year SEC 7 all school taxes whether levied by trustees or by a special meet ing called for that purpose shall be computed from the valuations of the county assessment roll and shall be levied during daring the month of april 1886 and during the ot december of each year thereafter and within ten days after any such ine meeting eting shall have been held 1 tae school trustees shall make a certified statement of the per cent of the taxes so ao levied to the iha county clerk and to the county assessor the county assessor shall assess at the same time limu and in the same manner that he assesses for territorial rit orial and county taxes and he shall give to district school taxpayers the same notices as are required by law to be given to of territorial and county taxes sac 8 at the time of computing the tax in the county assessment assess meui roll the county clerk shall coir pate the district school taxes of the elie several districts of the county in which school taxes have been levied the county court shall sit as a board of equalization of district school taxes and shall equa equalize ize inthe in n the same manner as now provi provided e by law tor for equalizing territorial and county taxes sac 9 all school taxes levied aid assessed under the provisions of this act shall attach to and become a lien on oa the property assessed from the date of assessment they shall become due and delinquent at the same time and shall bg be collected in the same manner as territorial terrT and county taxes all school taxes are levied during the month of december in each year no matter when the meeting la Is hl held eld at the vote in favor ot of a tax is taken they are assessed and become due and delinquent at tae same time and in the same manner as county and territorial taxes virtually a school tax becomes a government tax so far as the assessing and collecting of it are concerned the law provides that the county tax ou on transitory stock may be a i video between the counties in which the animals have their summer and winter ranges respectively but no provision is made relative to dividing a special school tax which might mi be as hesed on such euch stock A reasonable view of vie the whole subject would it seems to us justify the con conclusion sio that a s special acia school tax Is collectable on t the e taxable properly asses assessor sur may und find in im the dis dib tat the time of making the county and territorial assess assessment men and upon such P property only oaly witt without Lout regard to the residence of the owner the thereof teof this conclusion is strengthened by a clause of section 4 above quoted which provides that a special school tax shall be assessed and collected upon all the taxable property properly in the district double dautle taxation is made practically impossible by the regulations governing the levying assessing and collecting of taxes in all counties and districts and complications of et a difficult character to adjust arise it if it be granted that mat property not hot in the school district when tile the assessor makes up his bis roll may af afterwards ter wards be taxed lor for the bement of af such district |