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Show r THE UTAH STATESMAN, JANUARY 17, 1928. KEEP IN TOUCH WITH THE PUBLIC RECORD IN THE UTAH STATESMAN. To publish a paper that will teM the story of Utah's political proceedings and to acquaint the people of the state, city and couty with their office holders aad the work which the office holders are doing will, In the future, be the policy of the UTAH STATESMAN. We wiM endearor to print the pnblle record fairly each week and 1st the office holders or fall upon the cold facts. We are cognlxant of the fact that there may be more than one side to a question and in ease of controreniahrtorios which auy coma up from ton stand . . m M a mmt a Al af. a a I aas ran eorfjperaiion px aaj Ofnco io lime we are eager to carry an arnumenia uu m iL. iw iwm jirvyau, regaraaas oi parry, io nerf as get uenr praussas ana inar nones, ox me state soiuuons Dciore me people 11 A state political newspaper, published every Thursday at Salt Lake City, Utah. The aim of this paper is to keep the general public in touch with the activities of the various political departments upon the theory that better govern- ment can be made possible by keeping the public and the office holders in closer touch with each other. Office 122 Atlas Building. Salt Lake City. Utah. BERNARD L. FLANAGAN, Editor. C S. GODDARI). Business Manager. THEODORE BRODERS, Advertising Manager, Eatared at Salt t the Fostofflee Second CUn Matter. Jul 11 1IM, Laks City. Utah, under tba act of March . ISIS. 2. . State Planning on Out lining Needs and Then Holding to Program. ... . .(5.00 .50 3.00 4.00 5.00 ? $l,ll,li bulldins. Englneerlne- Contributions during Governor Dern has not yet made a thorough atudy of tho request but plana to do so soon. Tfia estimates given for tha various institutions follow: university of Utah - Total, -1 j at tho rata of what ha pays for property. You would do nothing of tho sort. Nobody Is "deatroyed" by tha tax on automobiles, by tha tax on rents, or en Income, or on selling values. Only a email part of tho income la taken: and when tha income or tho selling vawa la used "aa tha measuring stick in determining tho rate of taxation." there is a definite. Just, and easily applied rula to follow. Consider now Mr Hollen back's plea that "idees" ahould bo used aa tha basis of tho value of property for purposea of taxation. Then instead of one definite and ascertainable value, you would have hundreds, perhaps thousands, of "Ideas" as to what tha property conceivably might bo worth. Whose "idea" of its value ahould b taken? yours or minsT or tho or Mr. HoUenbock'a? Aone of them, of course: for they ell ho absurdly unreal. But might If yon take the iacom or tha sailing price, you have a perfectly definite and trustworthy basis for levying tho the reader will probably ask, does Mr- - Hollenberk put forth such an argument? His closing sentence discloses tha reason, lie says: "Better let the tax question rest, for every time the vlslonarlra meddle with it. It la made worse for tho fellows who am making the tax-Wh- $400,000: library. 1100.000: chem istry building. $300,000: bureau of mines. 170.000: storage rooms. $40,004; dormitory for woman, $150,000; dormitory for men, $300,000; high school training school IIOO.QOO: heatlnx nUnt. $200,000: $100,000. Requests for biennlum of 1$I1-Ior nau, completion Kingaoury $171,000: construction of labora tory. $11,000. Agricultural collar Total. $1.. 411.000; library building. $131,000; homo economics building, $110,-00physics and irrigation Plant. 0, 0: u,ovi aomitories, iizi.ouo; livestock greenhouse $11,000; $10,000; building. veterinary building $31,000: men'a avmnaa- lum, $311,000; poultry plant, $1B,. 000 laboratories. laboratory. $10,000: $ 11.000; dairy mast manu- facturing building, $10,000; com $11,000; farm cottages, $11,000; storage facilities, $1,000; water system, iio.ooo; wiring tyatern. $11,000; heating plant. $50,000; remodeling old buildings, $75,000. In addition. It estimate. $101,000 will bs needed for new lend for central farms and III.- 000 for new land for outlying mons. farms. Branch Agricultural college Total $101,14. Forge shop, $11,. 000: farm cottage. $4,000; sheen sheds. $1,000: directors' cottage. 17.000: awlmmlar pool annex. $30,000; building. agricultural $10,000; home economics building. $70,000; mechanics arts building, $30,000; cattle barns. $4,000: lib rary and auditorium, iioo.ooo. and work on several of tho build ings now In existence aa well as construction of other smaller ones. run state hosnitai Total Additions to main build ings 1170.000: kitchen and dining room $10,000: buildings for feeble minded $110,000; hospital minding. $110,000; laundry. $11,000; hay and dairy barn $21,000: dairy, $13,000; $(,100 for dormitories for employees: superintendent's residence. 115.000: sewer. $1,000: additional lajid $7,100. School for dear and blind To tal $405,000. Boys' dormitory and girls dormitory at $100,000 each; heating plant, $15,000: shop build ing, iso.uoo; rsmoaeung adminis $741,500. tration buildings and making extensions to gymnasium. $90,000. school Total Stat industrial $373,000. In thin program are Included $50,000 for an administrator building and a hospital: trades training building, isi.ooo; giris cot tat. $10,000: bors' cottage. tJS.000: officer hornet. $30,000; heating plant, 137.V00: remodelinga kelson building, siz.vvv ana gymnasium assembly hall, school building kitchen and dining halL $130,000. Utah state prison To provide for the prison removal and to set up a new end modern Prison It Is estimated tnat soe.uvv win required above return rem tne land to be sold. PF.rrrv assfasors GUI XT UtESTOCT. TtlCHFIKLD County Assessor William Sorensen haa four deputies in tha field work, counting the cattle, aheep and other livestock in tfevler county, preliminary to assessing tha same for 1131. The country and paying tha taxes." flrputiea win alio tax care oi Just to; and who are "the all personal property assessments that ha haa in mlndT Those In tha campaign now on. who have propettiea with a selling Is estimated there are more It value and those who have large than 40.V00 head of cattle and Mr. Hollenbeck ridicules the Incomes: also, please ao not forget, around 100.000 head of sheep in statement of Mr. Farsons that "in- those who are in the pay of those this county to be assessed this year. come is tha only universal yard- "fellows" who are made rich out Tina exteede the number stick for tho measurement of of the resourcea of tha country .nd of catslightly no and sheep in tne county values, either f"r the purpose of tha toll of tho farmer, the mechan- In 1931. Sheep have shown a larger investment or of taxation." That ic, the laborer, the merchant. gain, it Is said, than cattle. statement, which is the teaching Without the help of these workers, The tamo reeding lota or tne of all tha economists that I have none of there "fellows" nor the county have brought in more than read. Mr. Hollenhark says, "Is paraaites whom they reed out of head of lambs alone In ad and divihe their add simply nonsense;' unearned profits and dition to the allotment of that if It were true, "tha progress dends, would be worth a dollar. range ewe andregular rams brought here of tha bun nee world would stop And yet their spokesmen tell the annually to be fed during the win at once." Ho affects to prove this overburdened homo and farm own-er- a ter. who pay tho taxee (not on the extraordinary fallacy by ssyint that "tha spirit of adventure, uf Income or selling value of their Gl'NMSOV Sanpete county, ac invention, of foresight In pursuit properties, but en "ideas" of taxa- cording to the budget fixed by Us of a schomo wonld be dead." If tion that suit those who now escape commissioners, will get along in on liro.444 10. property were to be taxed at what- their Just share of the tax burdens) ever price one man "has hypno- that theee tax dodgera whom the The budget calla for the followtised tho other fellow to nay for country supports are the "fellows ing expenditures during it;" and that "you would destroy who are making the country!" County general fund: Sheriff's tha purchasar if you taxed hlra 3. H. PAVU office. $1333.50: recorder's office, $41X1.50: treasurer's office, clerk's offle. 17113.50; HERE IS MY SUBSCRIPTION office. $1077-50- ; attorney, $1117: surveyor. $$71; commlslon-er- e. s, $3417: county criminal fel-Iow- a" III: THE UTAH STATESMAN 111 Utah Statesman for years SUBSCRIPTION PRICES Name Glty prose-entlon- ATLAS BLOCK, Salt Lake City. Utah. Inclosed find check for which please send me The SI Year; 50c 6 months. Street Sta months. m m mm State Engineer Wields Administrative Power In Water Distribution Appoints Stream, Commie Funds Asked to Make In-sioners to Aid Water- - formation of Office Users Get Their Share. Available to Public. IMtek antsWsk amevltaaaAss laa eslewalM. Ths following reeommendatlona latrative charge of tho distribution ! regarding changes la ths water of waters of tbo stats. This is sf- - j laws of the state of Utah are made S by George JX. Bacon, state engiiHwu ,m gvuv.. wiviifit hu. water commissioners appoint-- . neer, in his biennial report, which sd by the state engineer for the haa recently been released; various H l.tHf t. nr at wmm m .vb (a) Amctidnient to the law terns, after consultation with the which shall provide for some users, court bearwater latrmm.aretn iim tlaing of notloo ofextension atMBnta An whli-- h uf ings relating to sloner looks after the distribution time in which to make proof unasr ine oraera o. xne court in under applications to appro. which the rights ware determined itate water. hv amvllav llllnllm .u. Th.ra i. lb) Provision of reasonably a water commissioner in the Uin- - ample funds for the ooptfaua-Uo- n lan casin appointed oy tne leaerai of tho adjudication of wacour to distribute the watara in ter rights under the law- of he Basin In system serving the Inltlf, and preferably for tho dians snd others. assessment of oosu Incurred by On the Sevier river the legal . .the state engineer against tho complications of adjudication, rights determined aad a rbtara arising through questions as to of these costs to tho state Ensores of the old filings, hsvs kept revolving fond. gineer's the matter of distribution unsetEnactment of (c) tled. A temporary decree, definlegislaUoa brine ng ing for the present the limits of tha appropriation, administrathe two most Important filings, tion, and control of- - andor-groun- d haa governed the distribution of waters within the Jurwater under them, beginning with isdiction of the state engineer's the 1111 season the Sevier Water foflce. Users' association, representing a (d) Change from July 1 to great majority of the users, lis May 1 of tho daia on which been functioning satisfactorily. distribution assessments beThia association, in response to the come delinquent. consultation by the atata engineer, (e) Provide an appropriarecommended that the assessments tion to cover expense of field . iu.1-fiw fnp fh. laM ts.a oherklng of proofs of approseason be baaed on actual diversion submitted to the stale priation season. water tne oi during engineer. The matter of hownil ssiesments (f ) Provide an a ppropi ration shall ba haaad mn. un Km. to permit tho state engineer to to time. It would seem that bsslng assemble and make readily .no aseessmenis on tne rignta. available to the public la con. with perhaps a classification aa to rise form Information In Ms length of use, is much more satisoffice routing to tho In the run. factory. Objeclong of water on tlio tion to this arises from tha fact various streams of tho state that In a law vear tha end other related matters. seeme to bear too heavily on some (g) Increase salary appro. uia users, un me otner nana priation to permit of salaries it ahould be obvious that over a ia the state engineer's office, considerable period assessment for being put on the same baaia asta each user would average up whatthat of other technical depart-menever method waa Uhed. Baaing asIn the etat.e sessment on water delivery has tha Provide for the revision additional complication that na of (h) description of coanty lines. one can anticipate what the de(1) Eliminate from the state. livery will be any season and thereengineer's travel fund appro-fore the assessment must be made .prUUlon any restriction to trav. on a previous year's delivery. Unel outside tne, borders of the less there is a very large agreestate. ment among tha water users aa to what the delivery the previous sea- hall take aver and assume respon son waa ableetlnna anil mn.M. aibiiitv for the diversion of water vsrsy are bound to arise. With in private systems. Under proper tarn assessments oasea on tne this is being done during rights as set out in the adjudica- petition present season on the Beaver tion schedules everyone on the riv- the Shingle Creek system in Summit er hss definite knowledge of what ft the South Mantl ditches everyone, else's aaaoeament Is, a county, and the In Sanpete county, condition m prime Importance ia Price canal in Carbon Wellington all forms of taxation. county. Owlnj to tha great uncertainty Oecaalana! difficulties are met aa to rights on tho Sevier below with In ths matter of collection of the Gunnison Bond reservoir it assessmsnts to defray ths compenhas been necessary the past two sation and expenses of tho water seasons o have a separate water commissioner. The general rule Is eommlaaloner for this particular out being put in force of making district. There are at least three the schedule of sssesaments on ths conflicting decrees covering the basis of water rights owned. Ths rights bslow the Gunnison Bend argument of some of the water reservoir and the conflict betwesn users that the sssesement ahould these haa not been resolved. proportioned to the service renOn the Weber river, owing to be la wholly impractical and dered construction of the Echo reservoir, would mean endless quarreling and the fact that in two years smpng ths water users ss to how mora a large supply of storags wa- much was renaerea ana ter will be available for the pur- constantservice attempts to have ths chasers thereof, the general sentimodified. The same sitment among ths users hss been In uation to tho suggestion appllea favor of bringing into use a def- that the assessmente should be inite and modern system of dis- baaed on the actual amount of wa tribution. The assessment for dis- ter delivered. It ia plain that no tribution was materially Increased, one can anticipate how mucn waa large number of headgates and ter will be available in a given measurlne- aavfoan w. . and, unless ths assessment stalled, and many muinnnt.ni. systsm are levied early in the season, it down and up the river have been meana that the water commission taken. It Is believed that the era would have to finance them progress along this line has con- selves during ths first few months vinced a large element of the wa- which is sn absolutsly imposslbls ter users both of the necessity and demand. The statutes formerly advantage of having vtheir distribu- called for these assessments to be tion modernised. due and payable on April 1 of each Incident to the general Weber year, but the 1131 legislature adjudication there haa been aerlous changed thia date to July 1. In controversy between the water view' of the fact that a great many usera of tha Upper Ogden and Low-e- r of the water usera do not pay Ogden river which reaulted two promptly In any event It is recom year ago in a court order restrain- mended that the date be changed ing the atata engineer and the wa- to May 1. If every water user ter eommlaaloner from interfering etood on his legal rights it would In any way with the dlveraion of mean thst no money would he colwater by some of ths larger usera lected before July 1, snd that the on the Upper Ogden. This order water commissioners bs would being in effort at the commence- without compensation or expense ment of the season, tha Ogden river for the first three or four months waa excluded from the general of ths season. As .ths duties of Weber system. An agreement waa wsler commissioner are very exentered into between the acting, and call for a high order and Lower usera calling for Upper accuit is very unjust to hsvs of rate measurements uf tho inflow snyability, which msy pre and outflow of the upper basin. vent arrangements ana lull comtheir In order to prove or disprove the pensation. prompt correctness of the contention of too cannot be It strongly em the upper users that their diverthat ths key to a proper sions were of benefit to the lower snd fair distribution of water ia users it seemed necessary to allow the having instslled and main the upper users free hand and, tained substantial headgatea and when a commissioner on (he Ogden measuring devicea at each point river was appointed, his duties where water la diverted and turnwere limited to distribution below ed out On practically every the upper end of the Ogden canthe rights srs mere or leu yon. definitely defined but this defini On the Price river distribution tion is of no value unless means has been brought a condition where are provided to make division ac It comperes favorably with that on cordingly. Ths law specifically some of the better systems. The provides for tne construction and complication caused bv ths us of maintenance of these device by stored water from the ricasant every water user but, liks every Valley reservoir has been successother law, its enforcement is in fully met and the water users ave the end dependent on the etrength now for the firat tuna in a poaition of public opinion in the particular to know what thev are receiving locsllty. The law aiaa provides to satisfy their rlghta that the state engineer may conDistribution on the various oth- struct, or cause to ba constructed er systems calla for no particular such meesuring devices when ths comment other than to say that water user, sftsr proper notice, efforts must re continued to edu- fail to do thia. Thia latter procate the water users In methods of vision la practically a dead letter rotation, and also to recognise that owlnr to the state engineer having the limit of their right, which no funds from which to defray ths means the amount of water di- cost of this construction. The law verted, is bsssd on beneficial use. provldea that where this work is There srs too many instances of done by the atata engineer the water users diverting more water cost shall be a Hen against the then ia needed for beneflrlal m-- l.i nils and water rights seived by en the theory that such excers di- P:ii4 device, but It la obvious thst version must he male to rrer.erie in iiiMt cases a onlderjbie in th-- ir lervil must e'pe ham sen the r'thfs, The law proi4 nn.t ruction woik by tha Mate ihst und-- r certain conditions the itate engineer and tha collection of cceu vnri-OU- approlmatsly We tip our hats to Governor George H. Dern for his message to the eighteenth session of the legislature. We have prodded a lot of people in our time trying to get a real comprehensive prospectus of the problems which the stste of Utah is facing politically and wish 1p say that at last our prayers have been answered and for the first time in many, many years there has been such a statement made. There are many who will disagree with Governor Dern in some of his recommendations. Already personal friends of his who are in the legislature differ with him on his Boulder dam suggestions; others will fight his tax program; others will not like his stsnd on a state amusement tax; still others will find fsult with this or that. Bu) the fact remains that Governor Dern has taken the cover off of a lot of problems and has put them up where the people of the state can see them. The fact remains that he has paved a road. The fact remains that he has ssid things in an understandable language. The legislature will do well to read the message carefully and then read it again. The legislators will do well to let this message be their polar star in the coming session. The real problems of the state are designated therein. Possibly the governor's recommendations are not the real solutions of some of the problems but at least the material is there to give the senators and representatives something to talk toward. Let us hope that the legislators stick to the lines laid down 'by the governor. Let them use their own good sense mjsohringfaftsione of these problems but let them devote feir time fairly and impartially, to the real problems of the rn.f i 11 l a i I ine wooasnea. lie anai pus peiiy pouucai Dicaenng out in 1L. Editor Utah Statesman: Mr. U A. Hollenbeck criticises the V. B. upreme court for holding that "whatever properly 1 worth tor the purposes of income ana sale, it la alia worth for purposes of taxation." Ha says: The court la wrong. ..."much property that hss no Ineomo at all hit conalderabla value," which i true; but it haa no application to tba argument aa to what ahould ba tha baaia of taxation, aineo It ia only tbo market value that tha Meteor or any other man can rely upon ia estimating tha value of tha property that 1 to ba taxed. It ia true that tha pretent market value la not the value of tomorrow or next year; yet the as esser la not both seer and prophet, but merely a financial egenl; and the fact that the property may have hidden value that no one yet hat discovered in it. and that tha assessor htmaelf rannot see. would be no guide whatever In ascertaining what tax it ought to pay thli ycir. If tha property is yielding an Income, or If it la fairly certain that It will sell for a given figure, the assessor haa a basis upon which to estimate Its taxable equities: but If it ha no income, and if no eno will give anything for it, the fart that it may have, values eomewhoro and at soma future tlmo is not a matter for the assessor to guess upon In order to levy a grant tax or any tax upon nine tho next twenty years, it Is shown by estimate submitted to Governor Oaorga H. Dora by officials of the Institutions and compiled by Leon C. Garrett and W. C Nuttall. Tha esUmatas war submitted at tho request of tha governor, who will use this information for tho formulation of a building program over a period of years. THE GOVERNOR'S MESSAGE. A. bug Ktato institutions will require new buildings costing a total of ADVERTISING RATES Per Column Inch SO Cents ' LEGAL NOTICES Notice of Assessment, 5 times Delinquent Notices, per column inch Probate Notices, 2 times Notice to Creditors, 4 times Summons, 5 times rhone Wasatch 852. mmrun a e je '? Tatf0twm Ehir Utah A A $100: agricultural agsnt, courthouse end grounds, other smaller Items. The total gsneral fund is $51,113.10. County poor fund: Poor and In digent. $1500; county infirmary and farm maintenance. 12400; sal ary or superintendent of county Inmiscellaneous, firmary. 11500; $315; totaling $1115. FuMle road fut d: Construction and maintenance of reads, 130.111: interest and redemption or roaul bonds, fll.tif: ron'iiuciioq of sta reals. 17:1": county fair I1S00; $3000, and 31452, appro-proprla- to - m iuiu...i - I ays-ter- . m. m GIT ACQUAINTIP WITH THE PUBLIC HELP Jf, IN TBS UTAI STATEStfAN. Statesman's Statesmen's Biographies South Mantl ditches, season lilt. ine legislature and was at one time a mecnesr of the city council Wellaville. at He is a member of County. the Wollsvlllo chamber of comOrganised labor goto its repre merce and hss served as presidsnt sentation on the Democratic ticket of that body. He is a Ranubllcan. ... sad in the state capltol in the per- Utah Statesman :F7 son of C. P. Hansen, president of W. D. HAMMOVD- the executive council of the Utah State Federation of Labor. Rcpreeentatlve, Grand Coaaty Ton la nr. Haaeen'a first aortl into polities but he has bean a Had there been a eounle lees Re keen student of history and ec- publicans and a couple more Demonomics for many years. One of ocrats la the lower holies, W. D. Hr. Hansen's oaalo principles Is Hammond of Moab would nave reasonable contentment for those been speaker- - As It waa he was the unanimous selection of ths DemoWho tolL Mr. Hansen haa been a leader in cratic delegation and lost the the labor movement for many speakership, as expected, by a vote years, In. HIT and 1131 he nerved along strict party lines 1 to II. Mr. Hammond is a product of as president of the Salt Lake Fed the southeastern part of the state eration of Labor. Mr. Hansen ia a native of Den of Utah. He was bora in Bluff, 21. 1117 and at ths age of mark, having been bom in that April wok io stoan wnere no has country in 1177. Hs came to Utah nine since resided. He spent nearly li years ago and haa lived here years la the eastern states ever since. For the past 33 years three mission field for the L, D. S. hs haa bsen employed by the Utah Church. light and Traction company. Mr. Hammond has been a stock man, and farmer for twenty years JOHX H. KEMP. and for the last alt-ti- t vaara has Cache added a mercantile business to his County Bepresentailve, work. Ho wsnt through public In 1127. Cache eountyssnt a son schools and high schools and then of ths soil to the legislature and took two years at the Briaham In 1I3J gave the same son tho Young university at Prove. Hs has had conaldsrabls political same honor., John K. Kemp. Cache having esrved four valley farmer, la the man thua hon experience, ysare on the school boards of San ored. Mr. Kemp was born in Cache county, September 14, Juan county; "two years as county 117$. 'After apending his early life eommlaaloner of Grand county aad of the legislature in on the farm he went to Briaham waa a member 1117. Mr- - Hammond ia a rjamamt Young college, at Logan and later and a region which has represents went to the University of Chicago. waae a practice or sending DemoHe left the University of Chicago crats to ths legislature and which in hit. gives the head of the DemoAt the present tims hs is ons of usually cratic state aad national, a ticket, the many successful farmers in Cache county. He ia a Republican. T a A. GEORGE LAYTX GEORGE W. OKEBXUXD representative. BaJt Lake Co.) Representative Wayne County a P. HAKSEJC. Bepreeeateiive, Salt Lake mi Lew-iato- n. j naturally haa been very doss to some of the many problems which race a legislator. Mr. La via says: "I am interested in problema of taxation and of rev enue for schools but appreciate the fact that schools and munidp. alitlea need to be protected by ecU entmp metnoda oi allocating runaa. rarueuiariy in scnool u is aeees. sary to develop a financial policy which shall be the greatest Instructional return per unit of money exstated thai pended. It la often schools should bs put on a business oasis nut IB la is not really a true atata ment. Business expenditures are for financial' returns whereas school expenditures are for educational returns." Mr. Levin altanoau Salt Lska City schools and L. O. S- - university. He esrved three and one-ha- lf years ia Holland and Sweden m mission ary work tor the L-- IX 8. Church, from 1107 to 1110. He traveled in Xurooa. Holland. Germanyy, Sweden, Denmark, Fin- una ana JUiesia. While la Europe in 1107 In connection with tha study of foreign language, Mr. La vin enrolled la the Malmo Inatltuto u aweoen xor a aix montnr course In political science which work he) was Interested ia while in Europe. He was employed in two of the local banks for a period of four years and than did ales work la stocks snd bonds for a period of two years in Idaho, Montana, Wyoming and Utah. For the past tea years hs haa been clerk aad purchasing agent for the board of ad. ucauen oi waaite scnool district, has served on soecial ummitiu. ia siirrsy work ia problsms concerning taxation and revenue ss ic psnaws io me puouo school system. He has never sought political of flee hut hss always been Interested in party work having bean a district chairman la the Republican party in Salt Lake City and since President first ad A Gsorara lavln .m. ui. h ministration haa Wilson's been district legialature with a lot of experience precinct chairman in the county and for, which will stand him wsU but with the Democratic party. no previous axnarlanea aa sir. Lavin was born in Sweden h in 11$7. He came to this country is "'fiV.f' the J0"? and llll. l Wayne coanty sends a banker to represent it in the stats legislature. George W. Okeriund of Los, Is ths man. Mr. Okerlund's problems snd training have been along eoonomle rather than political lines. but he . mi uia ,1.1 commissioner p.nmci under appointment by Governor Snry. Mr. Okeriund was born November I, 1171. Hs was educated in the schools of Sanpete and Millard counties. Upon growing up Mr. Okeriund launched himself into a very successful career as farmer. wool grower, merchant and bank er. At the present time he Is a director In the Stats Bank of Wayne. He is a Republican. county P. i?" mm pviiiicaM HOWARD j laa-ia- - UEATHAM. I Representative, Cache County. Classification Best Method of Protecting New Industry, Tax Writer Declares Sixth Article by A. H. I Cache county chose all of her nar (Continued From Pegs Ons) tlve born for the 1131 legislature. Howard P. Leatham, representaof tangible property scattered tive, waa born In Wellsvllle. Oc different tober II, llll. He attended the publio schools and high school and then took three years at tha Utah Aarlouttural college at Logan. Ha Is a dairy farmer and grain buyer for the Globe Mills oi Ogden, Utah. Mr. Leathern waa a member of from the owner. It is therefore, that the legislature recommended make a moderate appropriation of say $1,000 to a separata fund to be uaed by the atate engineer where necessary in constructing headgates and measuring devicea where the water uaer haa failed on nronar notice to do this, coats of ths work to be later collected by the atate engineer and returned to thia fund. The personnel of the field employes of the stats engineer's of-fsduring the past bisarilum and ths seasons they worked is listed as follows: C. E. Condls, water commissioner, Weber River, seasons 1127-- 1 Albert Green, deputy water eom mlaaloner. Weber River, season io 1137. Albert Green, water commissioner, tower Ogden River, ass son 1131, Irwin Crittenden, deputy water commissioner, wooer itiver, sons 1937-water commisBrios McBrlde. sioner. Sevier River, seasons 1117-P. H. Sorensen, deputy wstsr commissioner, Sevier River, season 1- 1. 1137. L, R. Cropper, water commisseasons sioner. Lower Sevier, 1137-- 1. P. it. Sorensen. deputy water eommiasionar. Weber River, sea- son 1131. W. W Cannon, water commissioner. Virgin River, seasons 1137-- 1. W. W. Cannon, walar eommlaaloner. Quail Creek, seasons 1117-1- y. A. Porter, water commission-o- r, Santa Clara, seasons 1117-Arthur Fife, water commissioner. Coal Creek, seasons 1137-William A- - Knight, water commissioner, Utah Lake and Jordan River, seasons 1137-Wallace R. Wayman, water eomPrice River seasons mlaaloner. 1. 1. 1. 1137-- 1. Sorsn Anderson, wgter commissioner. Huntington Creek, seasons 1137-1- - H. P-- Anderson, deputy water commissioner. Little Bear River, seasons 1137-John A. Lelshman, deputy water commissioner. Little Bear river, seasons 1137-J. H. Ward, water rommlsalener. 1137-1- Mill Dam system, season Wallaee Case, water commissioner. Muddy Creek, seasons 1II7-I- Robert H. C- - Merchant, water commissioner, Sand Wash, seasons 1. 1. 1117-- states, and with through that tangible property thus scattered transacts Its business. By ths business which It transacts, by combining into a single use all theas separate pieces and articles of tangible property, by the contracts, franchises and privileges which it hss acquired and possesses,' It has created a corporate property of the actual yalue of sixteen million dollars. Thus, according to its figures. Its intangible property, Its franchises, privileges, etc is of the value of twelve million dollars and its tangible property of only four million dollars. But what a mockery of substantial justice it woud be for a corporation, whose property is worth to its stockholders for the purpose of income aad ale $11,100,000. to be adjudged liable for taxation upon only that amsunt. The value which property bear in the market, the amount fer which ita stock csn be bought and sold, la ths real value. Businsss men do not pay cash for property in moonshine or dreamland. They buy and pay fer that which Is of value in ita power to produce income, or' for purposes of sale." "It is a cardinal rule which ahould never be forgotten that whatever property Is worth for ths purpose of INCOME and SALE it It also worth fer purposes of TAXATION." Supremo Court of the United States. Adams Express Co. vs. Ohio State Auditor, 111 U. 8. ens-four- th 111. A Utah Case. Following is ons illustration, of many that might be cited of the application of the foregoing principle to a Utah corporation. Some publicity was given recently n to ths finances of a business. Ths statement was made that It paid 170 per cent dividends In llll. Assuming a par varus of $100 per shsrs and capitalising its dividends on a 10 per cent basis ths stock Is worth $1,700 per share. As shown by the records In ths clerk's office, common county stock hs been Issued to the amount of $131,000. equivalent to 1.110 harea at $100 par. Tho value of thia stock at $1,700 per ehare la $1,131,000. The said corporation well-know- paid taass In Salt Lake county in llll en a valuation of $10,111. Here if mors than $1,000,000 of income producing properly thst should be assessed to It shareholders unlaas it can be maintained uceessfully that ths taxation of 4 per cent of the value of a coran assessmsnt poration constitutes of Its property.- Legislature Failed. The atatsmsnt made last week that except aa to the taxation of mines, ths Inequalities under our prsseqt system were due to administratis lapses requires at least one modification. Shares of stock in corporations sre taxabls to shareholders unless ths property represented by such stocks has been taxed. (Section 1. Article Section HIS, XIII, Constitution Laws Compiled of Utah, 1117.) Thsrs are in Utah a large group of corporations as for instance. Trust Insurance and Mortgage Loana companies, Finance corporations. Investment corporations and ethers, subject to. this method of taxation. Ths legislature has nsvsr sat up tha machinery aseeeeary, to assessor to get at this property. Msasnrss have been Introduced severe! times in recent years to require trust and loan companies, guarantee association and ether corporations to furnish assessors information similar to that nw furnished by banka Such an enactment has pasaad tha lower heuee once or twice and has been defeated In the senate. A carefully constructed bill to cover thli aituatlea will be Introduced early In the present session. Its passage will place en the tax rolla a Isjc mount of property having "taxable ability" which hag heretofore escaped taxation. Answer HolUabeck. I wgs greatly drverted'te raid last week that Cltlsen KollMbeck wanta to reverse the aupreme court of the United States. I can sympathise with him, ss I have frequently wanted to reverse the aupreme court of Utah when it was, raipably wrong (7). Bat Friend Hollenbeek by what artistry of legerdemain are we to accomplish theee hspry result 7 I not too with grief that my critie doe not approve Adam Smith'a (or whosesoever') "units versal yardatlck." Until ha a better one I shall have to stay with "income." There lie between Income and speculation vert "wide open spaces." Summing up his communication X conclude that the gentleman stand en a "status quo" platform. "Income ia the only universal yard stick for tha measurement of values, cither for the purposes Of investment or of taxation."--An-on. en-a- aug-gea- SCHOOLS TO OBSERVE THRIFT WEEK JAX. 17-1- P Observance of national thrift week, commencing Thursday. Jan-na17 iq the public schools waa announced Saturday by Superintendent Oeorge N. child. Program will be devoted- to biographical ry - sketches of Benjamin Franklin's life snd the relationship of thrift and good eltrtenship- - State Elections in Years te Press Ceveree Hera's V assess Lesl'latnra. 1. Shelby Huffaker, water Woodruff Creek, commla-slone- r. season 1137. E. P. Blrchell. water commissioner. Hill Creek, sesson 1137. water commisE. F. Blrchell. sioner. Willow Creek, sesson 1117. William Wedig, water commissioner. Antelope Creek, season 1137. Earl Gamble, water commissioner. Burnt Fork, season 1131. Clifton I. Lsney, water master, Paver and Shingle Court, season l:i. J. W. Wlssrard. master. Beaver A Lars Nielson. deputy "hingl. water wir season master, Ws have Just passed through a general election and therefore this is an appropriate tlm to give thought to our election laws and how they may be improved. In Utah wa elect our stats of fleers In presidential years. Tha usual result 1 that ths national ticket ia tha kite and the stste ticket ie the tell. The emphasis ia put u pen ths national ticket, and as It goee so goes ths state ticket also. I n many respect state policies, as they relate to schools, mads, taxation and other local matters ars of far greater concern to the people than ars national policies. Indeed, stats questions esldom have even a remote connection with national questions, and certainly tela aad c ounty officers have little or nothing to de with national policies. Wo should have a mere progresivo eta'. government, if atate .election a were foutht out en state issus. and the merit of candidate determine! by their rractve attitudes on such sta problems rather than by th-- lr national party labels. It would be vastly to the benefit of the people if the election were held In the middle of the astionsl 1 uadrennlum. This would require .constitutional amendment, but it Is a much needed, reform, . ti |