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Show THE UTAH STATESMAN, JANUARY 31, 1129.. SFKVB1B MAYOR Utah and Boulder Dam PUSHES COURT BATTLE I I (Conlausd from pegs two) lay. It 1 therefor essential that their .efforts have finally horns to begin tha development and flood fruit and tha government has adopt control of the Colorado river tha ed a policy of assisting tho Want, tint unit should ba below the moat Is Utah to block the Initial undertaking! gurtly ah will net maks dangerous flood atream T such a fatal mlataks oration, aba.ll ba conveyed by aald ( Continued From Pm Om.) What Utah's Klgnte An. Holding Reject Obstructive Proposal Much bean uaa has about said tha all to puebaao the same, pany to aalil Coumbls Bleel There has bsea soma discussion promotion of Utah's rlghta In tha efforts and endaayoie for a only nominal, good Colorado, Let us consider for a recently aoncarmng powar ua to oecure valld-anbinding optiona and valuable consideration. what our usiabllshsd to purebaae tbeae certain lande and That Bprlngvllle, a municipal moment Ltah, Haeonunvudatiena r Ignis in this stream, after it passes , premises, together with the water corporation, may occupy and have rlghta appurtenant thereto, deline the use, for pasturage and agrlcu-tur- qulrad no rights through beneficial ated and ehown In the red upon the purposes, rent free, of all il rw?wff? use; wa have cslaoUahea no prior- uu u0ouelu.ii Sr conmap.- of plat hereto attached, lands or any portion-thereoS? 10 below Loo's ties tho In Ferry. a made and marked Exhibit "A," veyed by the aforesaid deed until million acre-fethat annually pus diverted for th developpart hereto, and lying between the such time as the same shall he ac- Lae's Firry w have no right Our ment ot those two site Rio tually occupied and used for tlie main lino of the Denver to ta I way rights Such proposals era purely obGrande Western railroad and the purpoees and under the conditiona only water laacquire anyratification that through structive. incur iii tent is that wa State highway located in sections set forth in the agreement made of tho since whole matter compact, shall be taken bac IT, SB, SI, SI and SI. township T and entered Into between the Pro Arisons has refused tho to ratify to nine-yeCongress and th Holding company, Seven-Slasouth, range I east Balt Lake base Tha of terms tight tor enactment of tho Boulder and meridian Utah county, Utah; and the said L. f. Rains, as agent tho Six and compact. Savan-Btat- a compacts bhould and also thoeo certain lands and of the Columbia Steel corporation, are Identical excepting six signa- Dam hill bo tactics prevail, tha limestone deposits, together with which agreement is hereinbefore tory stats may render tho com- their dilatory Colorado will continue to silvery to. water rlghta appurtenant thereto, referred does the governing Colorado rlvsr de- iiow unisusrsu to the sea. O. Why holding company pact lying and being In sections SI.' 5 3 , allow under eflsctlv tho tho who ora now advocating the' the Columbia Steel to pay velopment ST and SI, township 7 south, rangu compact. diverting ot (Zu.uuo.vue from the upon said land and water Tho Colorado tho I east. Salt Lake base and meri- taxes of development appropriation for Bouldar Dam which have done since Till if river with tho construction of ua: iivoy u.d you inn. propose dian,, Utah county, Utah, and de- they dothey not intend the Columbia exsaid lineated and shown upon Steel to acquire a tax deed for the Bouldtr dam as th first unit such amendment during tha uay means more to tho future of Utah tha month hibit "A. In green coloring: also same. and wa years of while tha Being --Johnson than any project that has been certain water and water rights to what Is known as the contemplated sine tha construc- bill was pending in Congrsaat Arm you proposing suen amendment in tion of th Bprlngvllle City Pasture said water good faith t and water bights belonging to Jbvary torward looking cltlsea Pasture said City Tha Colorado rlvor gone abounds Bprlngvllle Utah will do all iu hia power In valuable mineral deposit trans- of constituting approximately eight to assur an of second appropriation cubic feet per portation for which la at prsaent to develop th early Gorge and flow; and the party of the first prohibitive In most Instances it Dewey project Flaming X our would b necessary to hoist th sister states will sad usam aura unpart will also use every reesonable in that join ore a shear lift of 1,300 feet and endeavor to secure a 'valid option w should under no But dertaking. then haul it by truck to th nearest on what Is known as the Wheeler tha railroad point. All of these dif- drcumsiancM seek to divert Spring for the party of the second already made by ficulties havs retarded tha mineral appropriation J.dg-inewould which lo part, the party of the second to pay Congress, my The development of that region. tha purchase price mentioned In delay and retard, hot only ( Continued riom Page Oaa) aster impounded by a i!0 foot tha Boulder the said option on the said Wheeler Canyon Dam but Flamback at Bouldar would dam canyon first of the part ferertce in salary there should be tha water approximately 100 miles ing Gorge and oevey projects aa Hprlng If the party well. la able to secure said option. If tha no difference. would provide Six To eliminate the "to whom up th gorge, which for auch Power at Uio Dam. party of the second part exercises mincheap transportation If th advocates of immediate Its rights to purchase under the for what" features out of tha pub- eral aa ar reached, to deposits lications law would be a step back- Boulder Dam where cheap power development tf Flaming Gorge and terms of any such option. Wheeler Springs Is a spring of wards. will be with Dewey ar sincere in their claims 'V. P. Epperson of Ksysvllle, for- Improved available, together about S second feet of clear water facilities, of saaklng to bring cheap powar to transportation mer iif the Utah president Press which would foster installation of Balt Lake City and neighboring which rises on the eastern edge of association, recited some costs of largo reduction works at or near communities, why do they not town.l IRAXSFER OF LAND TO BOLD- printing the report as It should' be tha dam. All of this will stimulate bring forward proposals tor tha printed, lie also declared that as mining activities in Southern Utah development of power at Echo ING COMP AX Y. dam. tha construction of which A certain warranty deed, dated the printer who was printing the and th Arisons Strip which state to the benefit of our south- is under way at this tlmsT Buch Oet. SO, MSI, and recorded Oct. SO, w,,g anl Journal for the power development of Echo dam. 1122. in book Tit. page 111 recordi i "I!?,? ern communities. If undertaken In way similar to of Utah county Utah, wherein. Opens Market To V JiVi0,? , th of the Roosevelt California la th beet and la rap' dam development Bprlngvllle, a municipal corpora-tlo- n in Arlxons, could bp used to of the State of Utah, by Its Idly becoming tho only market for lift th burden from th shouldlng tha raport for nla school die Utah's Southern Caliproduct mayor, conveys to Frovo-Sprln- g ers of Utah farmers under th Hence, he reasoned, there fornia demands our cattle, our Echo project, which vllle Holding company, for consid- trict. otherwise will could bo nothing mercenary about lamb all of our dairy products, be burdensome eration of 11.00, (The Bprlngvllle hia argument. for generations to toe our not our our poultry, Pastoral 400 acres, more or less. com' Hr. Burton recited the fight the wheat and other grain Sha likeI wish to suggest to our water Together with all and singular tha country proea had In getting the wise provides a market for our storage commission and our Colotenements, - hereditaments, appur- echool board! to livo up to tho law. n Is teat becoming a valand rado totenances thereunto belonging, river commlaalonur that they Ha told of tho several mandamus uable market for our coal. Indeed, th Roosevelt dam project gether with all water and water writs which had bean issued to our great undeveloped Utah needs study in Arlxons. which, by means of used or thereto school board to comply th market of California, and In forro tho rights appurtenant power development In connection thereon. ' ' with tho law, Ha Informed the dirart proportion to tho growth uf with mad Salt Transfer of Water to Steel Com- - committee of tho tost caao in the our market will bo th development River irrigation, hoe valley tha most prosperous supreme court of tho state (aeo In of our natural resource pany. Consetha in community agricultural A certain dead dated Feb. Si, this issue), showing that tha high on quently enlightened State recorded Feb. 3,' 1ISI, In eet tribunal in tha state upheld the our part requires that wa aealst In United lit!, For the solution of our farm difVook'tl4. page 114, records of . stand taken by tha publishers. He th upbuilding of California. ficulties our governor in hia mesUtah County, Utah, wherein Pro-- " then (hewed that m aaveral of tha What is an Imaginary line be- sage to the legislature suggested vtwBprlngrllla Holding company, counties tho travel Item had bean tween neighbors? Why should wa that Old helps those who help by Titos. F. Flerpont. attest: E. 8. overdrawn and that boards of edu- ba Jealous of tha growth of a themselves." I commend that T Hinckley, sarcetary, eonvays to Co- cations had spent considerable stats Th man who thought to tha farmers of Utah, neighboring lumbia Stool Corporation, without money for supplies." or doe not dtalra prosperity for his and suggest as a means of Davis county, -- Ir. Epperson. deta unworthy of prosperity. Ing it out that they help any consideration whatever, the clared had 0 a (M.OUO,-00valuation of following, Why should wa fight th selves by aoqulrlng cheap power and apent SOI dollars in pub- selfish battles All of tho water and water of Arlxons I Herde-(a- t Echo dam with which to pay school report, aftor air for with Utah for th cost of construction and fu-trights heretofore conveyed and lishing tha baen mused manda and tranaferrad to this company by having of both turo maintenance of lint project, mutual development Bprlngvllle. a municipal corporation forcedwasto publth. Ho aeked if state Is witnessed by the roads In As test of sincerity tor those ad-t- h an exeeaslve amount. Hs You who have vocates of cheap power for Salt Arison of Utah eounty, Utah, and ap- this called attention to the fact travel ad ovarStrip. tha Arrow Head Lake City, let them step forward purtenant to tho land and premises also seven that per cent of tho school Trail ta Loo Angeles will remember and asatat the farmers of Utah In conveyed by aald Bprlngvllle to to administrative tha "milling link" of twenty miles obtaining power development with this company and commonly money was going Tim labor of lovo is no at Littlefield. expenses. Arison. That ta a irrigation development at th Echo knows aa tha "Bprlngvllle Pallonger a labor of lovo. but a labor fair sample of th aha dam project. ters." of 'how muchT"' ho said. heretofore extended to Utah. has Between I am convinced that tha people the Agreement Holding a Kays-vlllalso of Clyde Epperson Cam pang and Bprlngvllle. It ta manifest that In any Interstate of Utah are thinking for thorn-elvand of at Tho haad In which ArUona la Tho following are excerpts from Ulah Tress preaont today, more than aver beassociation told of development interested, she la Interested only to fore. that they ar not being misUtah eounty record as found In many had which discrepancies can extract extent aha led what of th by the representatives' of seltho eounty recorder's office of Utah coma under hie observation A fish Interests. The day for action for Arison oounty. State of Utah: school board for 11,100 paying Not content now with her Just has arrived. Procrastination, mli- An agreement recorded Dec. SO, 1400 a sale of a bit of ground of th water of tho Colorado representation, and falsa leader loss. In Book SIT. page III, be- to tholand, school board for I1.3S0, the phara tween Pro villa Holding seller being a member of tho river being guaranteed to her In ship have run their court, and tha together with II 4 paopla ar demanding of their company and Bprlngvllle, a municiboard, tha fact that school boards perpetuity, per cent of th net revenue from representatives in th legislature pal corporation: Recites, Whereas, have used their Job printing busi- tha at prompt action on th bill providpower to be developed tha city council of Sprlngvlllo on ness as a club, denying thoee who Boulder Into tha Dam, aha ta demanding (I ing for Utah's of October A. D., insisted a financial publication the th "llth-daSix State compact. This ta tha moat or Installed th horsepower, 1ISS. duly passed a resolution au- right to do any Job printing, lie per of entire aaeeasment for important legislation in th pres- one school thorising tho mayor and recorder mentioned district prlvtleg , session tho legislature, to axecuto and deliver to which purchased Its stationery and taxation purposes of this proposed I entThe real of facts concerning the project. a government Holding company a similar school supplies from Dam Bouldar no to and cltiscn, loyal Surely tp , th. development deed for about 400 acres of land board member and bought all Hi best Interest! of our state, desires, of th Colorado river hav been known as tha Bprlngvllle Features; firs Insurance from another board to aeo our stand In tha (held under a bushel by those who legislature member. and j have pretended that Utah's rlghta way with an Arisons or Alex Dunn, Whsreas, pursuant to tho said publisher from manger attitude, when our national Jar being Jeopardized. But the resolutions, mayor of Sprlngvlllo. Tooele recited some of the trouble shows Its willingness to pi of this stats hav sought tha a municipal corporation, and re h had had with tha Tooele board expend hundreds ot millions in th correct Information for theme Ire eordar of tho said city, have made, to get them to publish their fi- development of the West. Tear! and tha cover of obstructionists executed and delivered a warranty nancial statement in the manner after year senators and represents-- 1 has been Slowly yet dead to tho aald prescribed by law. He declared three of western America have rarely as thpenetrated. of the dawn, once convinced he had that the struggled for national recognition development coming and prosperity era Holding company, conveying tho school board via mandamu of needs of tha West. Now that being forced upon U following described land: (Deacrlp tlon given by motes and bounds of that publication was a good thing, tha school board had turn only aald Bprlngvllle Pasture.) too eager to publish further state, Walter S. Knight, who declared ha ' That said had not complied with suggestions ment Tooele's Mil was ninety Holding company will not sell or dollar ,om time ago following In- f Superintendent Nielson or eonvty any of tha aforesaid de- Tooele verified Of th apartment when tho statements mLKeS Kcport pelon scribed real property to any pera 300 others received suggestion j by Mr. Dunn and aald the son, firm or corporation, to be used made ! Mr. board wus was found that released on hia publication (or tho purpose of erecting, con- the best way to settle FROVO. Close to 134.000 was . own Langton recognisance. questions structing or maintaining any In which would, arise In tho Frovo oily during 1021 for by Seventy-fiv- e spent minds owners apartment dustriat plant or plants subsidiary of .many taxpayer that rumors public Improvements, according to have failed to supply emergency to or allied with the said Colum- no start when the public was got lei the annual report of Mr Mary F. escapes, declared Chief Knight. All bia Steel Corporation, for any price in on how the money went, and Smith, city auditor, filed with th ar liable to prosecution, he Mid, lew than $3(0 per acre, plus 10 per that the board mem- city commissioners Saturday. and their rimes hav been submit- cent thereof, together with Inter- bers furthermore practiced more economy. est on aald 1210 per acre at the , Vance Wilson of Fillmore had rate of 0 per cent from the Hth a horrible example, what school public affairs and finance departdav of October, IIS!. boards .should not publish. One ment. while !4.!S wa spent for Engineers 'That If aald item showed a miscellaneous ex- public safety: (10,090 for wateraald does convey Holding company pense of 1300 and another item works and sewers and (21.131 as Elect M. Bacon real proparty or any part thereof a miscellaneous expense of interest on bond Bonds totaling to any parson. firm or corpora He defied any body In tha (14,000 which became dua during tlon to bo used for the purpose of room to look at tha statement and the year wer taken up, according Georj; M. Bacon, state engineer. erecting, constructing or maintain-- j tell him what the money was spent to tha report. Th total revenue for th year ty'cnAmerianfeh-tClvPl ing Industrial plants subsidiary to for or who got it. or allied with the said Columbia I. 11. Diehl, T. H. Robert and was 302.24 1.41, while gross expen- - Ergl.ne. 111! LualneJa Steal corporation, then, said A. F. Gihson discussed the matter dlturea wer Total (2IT.202.7O. mcet.ni: Wednesday' ntaht at ilie Holding company here-t- y somewhat along tho lines related cash on hand Is (((.((0.21. An ex- yclub. He succeeds M.;r- agree to pay to Bprlngvllle, a above. of $129! was put out on ray Sullivan. O. W-- Israelson act-th- e pendltur At this writing the measure hua municipal corporation of tha Stato municipal golf courro during ing dean of engineering at the of Utah, all tho purchase money not yet been reported to the tha year, while 9T(4 was spent on Utah Agricultural college, ws Two of tha committee the city park derived from the sal of the first house. ; elected vice president. H. W. Den- S00 acres of said land, and all the members however, th Th receipt expressed year nls. chief civil rng'no-- r of th during purchase money derived from the themselves as saying that they be- show that water rate produced Southern California Edison com-th- a sale of said lands comprising In to- lieved the present law was dismost revenue outside or taxes pany, and Cm Hill of tal an aggregate in area of Pss criminatory and that tha city being collected and 117.- - ton. Code A Hill, consulting school districts, as well aa the collection Th than S00 acres. tax from taxe gineers. of Los Angele wer pres-wa- s county school districts, should 100 per cent, only about ent at th i ill That If sa.d Prow-Sprinmeeting and gave a brief have to publish financial state- I1U00nearly for th year being uncoiled- - report of the annual convention ot Holding company convene any of ments which carried (he informaaald lands to any person, firm or d. 'the national aaaocation in New nf tion "to whom and for what Th bonded IndabtedneM of from which they eve return-cit- y corporation for the purpose 1s (0(.4((.IT, according to tho ing. Mr. Hill ta a vice erecting, constructing and mainpresident of taining Industrial plants subsidiary report, with 119,000 of this coming tha national society nitd Mr. Den-du- o to or allied with the said Columbia COLORADO MINES SCHOOL In 1929. Mr. inis ta Hill was director. I Steel Corporation In excess of 300 OFFERS 8CHOLARM1IP. formerly supervising engineer for scree of said land then said Ithe bureau of reclamation, and as FIRE ESCAPE TEST A four-yea- r to the CASE SET FOR FED. 1 such had charge of construction on company Colorado School scholarship Holding GnlilMluea of at orcom shall retain all the purchase of th city th Roosevelt dam in Ar'sona. Th first test dtrlvsd from tha ana of any of aald fn Colo'l.!11 he offered annually dlnancs requiring apartment house The Utah section decided to hold a11 Ltah student who sails. lei owner to furnish adequate a mr-- it March meeting In Ogdan, tha lands In excess of 309 seres there-- ,' entrance accordjtha of. requirement gency escapes In case of fire, will exact date to ho announced later. communication received be called February T In Judge, That any and all of said lands n t C. N. state BOARD OPPOSES CHANGE. Jensen, James A. Stump's city court. Wit--1 (hat may be conveyed by said Pro- Saturday by Opposition to any change In th Holding company to superintendent of public tastruc-ml- d Ham P. Langton, manager of th Columbia Steel corporation by Hon. from M. F. Coolhaugh, prasi-virt- Normandy apartments on First av Utah gasoline tax law was voiced of that certain agreement dent of the mines school. enue, entered a pleq. ot not guilty Thursday by the hoard of gover-t- o a charge of failure to comply nor chamber of commerce. The ude end executed by and between! Tha scholarship includes tuition Mid Holding expenses to tha amount of about with th rule and trial was act for I, governors recommended a changsIn th law whereby personal proie S3I0 L. F. Rain and as agent company contingent that data. per year and Mr. Langton was arrested Tuts-- party taxes en automobile! may ho Mil representative for and on be--1 upon recommendation by tha stale Chief more eastly collected. hilt of paid Columbia Steel cor- - superintendent, day pa complaint pf FI I'rovo-Bpringvll- la poi-atio- al f L' et Bls-Bta- to as ts ( Continued From Pag On) that they had not compiled with tha statute. Th otatute I section Utah 1317), 4(14, Comp. Laws axpraasly thing among other provides that It shall ba the duty of th dark of th board of education to prepare and submit to tho board "an annual statement, under oath if tho receipts and disbursements during tha . year ending June 10th. which atatamant tha board shall emus to bo published In newspaper having goneral cirshowing culation In th country, tha specific things pleaded la th sat haralnfora complaint Jilalntlffa ' This Is Plata. (1) Defendant contend that th statement aa published by them was a substantial compliance with th etatuts. We deem it unnecessary to eet forth In this opinion tha atato-ms- nt as mads and published. Suffice It to any that th statement contains nothing mors than a general statement of ts and dlabunamenta for th year ending June 10, 1930, without giving any Information In th particulars called for by tho plain and positive provisions of tha statute, as complained of by th plaintiff 'It ta apparent from a reading of tho statute, that It was designed for the benefit and interests of th dtiaen taxpayer so that they may be Informed as to whether or not th financial affairs of tha school district each year have bean properly and lawfully conducted on tho part of th board of education. (3) It ta on of th cardinal rules of construction that a statute must ba construed with reference to objects sought to Slx-Bta- to on . Jensen Endorses rail-goa- d. Publication Of School Expenses nt 1 b by st carry-neighb- lf. . ha es ' - ' I ANOTHER BARREL. It is next contended by defendants that, oven though they failed to make publication, in compliance with the statute, th time in which they might legally comply with Its provisions has passed, I (4) Provo Auditor n J . arTSSiSuaiS Utah Provo-Bprlngvil- le $11.-00- G. 0. Provo-Sprlngvll- le lo, . Provo-Bprlngvil- le n Quln-140,(- en-4- The Income Tax anta. Uadar tho provisions of our atat (Motion 7111, Comp. LawBl Utah. 1917J a writ of mandamus may ha Issued to compel tho performance of an act which the taw specially enjoins as a duty rMult- -' ing from an office, trust, or station." and section 7193 providM: This writ must b issued in all casM where there to not a plain. dy and adequate remedy in tha ordinary course of law. it must ba Issued upon affidavit, on th application of th party bans ficially Interested." Tha defendants insist that It does Uta Tbs General Property Tax. (Eighth Artlclo By Aj H. ratoons) Xia Mulattos To ' not appear from th allegations ot th complaint that th has any special, or peculiar plaintiff Interest to subserve In the publication ot at tho element called for by the statute, and therefore. If It be conceded that th atatute has not been complied with, any action to com Pel performance on th part of tho defendants in their official capacity should ho brought in tho name of th state by its officers, for the benefit of thproper public as a uhola. Defendants refer ue to the following cases as Illustrative ot tho application of this rule: Yojng v. Regents of University of Kaiuaa, Fac. 1(0. Ann. kf?' JI Cas. I913D, 701; Fritlo va Charles, 141 Cal. (13, 71 Pae. 1017: Colnon va Orr. 71, Cal. 43, II Pae. 114; People va Budd, 47 Pac. 94: Elba va Workman. 144 Cal. Ill, TT Pae. 123; Sutherland, Pleading vol. 4, p. $149. 7011. As to Just when, within th meaning uf th statute, a party M beneficially Interested In th performance of an official on th part of a public officer,duty ta not always a matter of easy determina- -' tlon. Thera are no fixed yules for determining th question, and eon sequently th- authorities do not appMr to bo altogether harmoni-ou- a All agree, however, that mandamus proceedings should not b uphold on thrf part of an Individual who, under tha guta of correcting official dellnquanclea uses tha wnt merely aa a means of vexing and annoying .pubile officials when he has no special or peculiar Interest, aa distinguished from that ot th general community. In tho prevent. casa It ta ehown that to plaintiff ta a citizen and resident taxpayer of Carbon county school district. As such, wo era not prepared to ray that within tha mMning of out statute ho ta not a party beneficially interested In having a statement prepared and published in tha manner in which tha law expressly and clearly enjoin. True, . it ta plaintiff seeks th performance of a duty that does not concern himself alone, but on- that Inures to th benefit of all cltlsans and ers necesMrily had uiffiflenttaxpayInterest and th right to maintain tha action. Blavln va. McGuire. 30( N. N. E. 40(, Ann Caa I13C, 009: 1( R. C. L. pp. (21. 330; Hall va People, (7 111. 107; Wampler ya State, 141 lad. (7, 47 N. E. 1003. II L. R. A. 114. District Court Upheld. It follows from what has been Mid that tho plaintiff m this action had tha legal right to sue. Tha romplaint dearly and specifically out tho particulars wherein the defendants in their official capacity failed to publish a statement of receipt and disbursement of the monies ot Carbon county school district for th veer ending Juno 30. 1030, in conform-- 7 Th stauta invoked JjWto bV plaintiff was not. In th particulars pointed out In tho rom. plaint, substantially complied with. It ta therefor ordered that th Judgment of tha district court be, and th mm ta hereby, affirmed, with coats to th nlalntlff. Weber, Gideon, Thurman and Frick. J. concur. Utah) ar properly taxable in this stato. Summary of 101 Inventories aa appraised for Inheritance taxes fnr tbs years 1131 to 1937, inclusive: $ 3,191.41$ . 1T.0 pet. of total Real estate values Taxtablo Intangible personal property. 1,171.11! 3T-- pet, of total 44.$ pet. of P.P. 41.0 pet. of total Other personal property IOMIIMM , $.431,010 Total personal property 11,191,103 13.0 pet. of total 100 Total appralral 13.103,413 pet. Summary of 1ST Intent ultra as Above, 31.5 pet. Of total $ 3,214.795 Real satat values 14-Taxable Intangible personal property. 1,015,790 pet. of total !. Total ....$10,131,7(1 Complied from flics In office of attcrncy general. Tha securities above referred to. by and large, will yield an aver7 per cent. If repotted by their holders and placed on age Income-olf the tax rolls at their par value, tha taxes would amount to about of th Incoma. T If w had "classification" a I mill tax levy would require per cent of tha Income. In other words it would b th equivalent ot an Income tax of 7 par cent, while a I mill tax levy would b th equivalent of an income tax of Ism than I per cent This suggests another question. Would th averago owner of Utah securities object seriously to contrlbut ( per cent or T per cent of Me Income to th tax collector? Would it b out of reason compared with present day taxes on farms and city homes? These are some nuts to crack" for this or soma succeeding Just Incidentally I wish to compliment th U. T. P. A. legislature. on Us bulletin r.o 7. "Income is tha only unlvtreal yard stick for th measurement of Values cither for tha purpose of investment or of taxation." Anon.on-ha- Welfare Organizations Urge That Feebleminded And Insane be Separated California Using Utah la one of only thro states tha aama amount of Instruction is In tha entire country which has $141. Th cost to tho state provided a separate institution I partment of public instruction fur do-n- ot for th car of lu fseble-mlmle- d, . Utah As Summer - Utah One of Three States Which Hare Not Made Reasonable Provision For Care of its Mental Unfortunates. of tiie according to a recent Yeport United btatvs bureau o.- - census uu feeble minded In sum inatituuoua. Realising tha urgint need lor such an institution tha Ltah for Mental Hygiene la leading In a movement to urge upon tha legislature tha necessity of making an apprupiation to build a homo for inis ciaas of unfor- tunates and provide them with tne training nacoasary tu mu them useful members of society. The serlousneM of tho present situation la shown by facts gathered under the direction of the society. They bring out very forcibly that tha neglect of th faobl ( Continued From Page One.) minded results in criminality apd all the moru pltitul able environment. It la a persis- degeneracy, because it could ba. prevented. tent disease when one established Under proper cars potential criand la hard to eradicate entirely. minals could b 'mads into useful Although cleared up each, year In cKlsena tOO FccMe Minded Children an apiary, U will appear in new Aocordlng to a survey made In hives and other apiaries where Utah by Dr. Georgs L. Wallace least expected and ta vary, seldom director ot the committee on meneradicated In on season. This tal In th United States, ta dua to th fart that honay beta and hyglono other reliable Information d available are foragers. They cannot be there era about 100 to Inclosurea, but range at feeble-mind.children in this will in search of sweets and there- state In pressing need of custodial fore frequently rob honry from a cars. Dr. Wallace's Investigation dead or weak colony that la- In- ahowa that Utah's percentage of fected with th dtaeoa. d ta from on tu opo Tha control of American 'foul and one-haper cent. brood la largely a matter ot prao Th present haphazard manner d tlcal manipulation and education of caring (or th tow along good beekeeping methods. who ora given any attention owner. on he th Much depends : these according to Constant vigilance, to avoid tho figures unfortunates, compiled by tha ooclety, of disease of by robbing spread ta tho taxpayers much dead or weakened colonies, ta th morecoating proportionately than If a only provontatlv measure known. central institution were provided Th treatment consist! of brushing for this purpose. the bee from th Infected combs Dost Of Schooling Into a clean hivs and destroying Th per capita coat of providing tha combo from th eld hlva by for d children in th burning or boiling, and disinfect Salt Lake City public cehoota for lng the old hive in a Ilk manner. forty weeks of tho school year, Disease Watched lx hours a day. five days a weak, The commercial honey producor, ta $79. For Instruction In tho being Interested In tho financial Twelfth school for tho umi length succsm of hia business. Invariably of time th per capita cost for keeps dlsesM down in hia apiaries, hut it becomes necessary to hav making a thorough inspection In an experienced be man to Inspect a few other districts that showed th hoes owned by thoeo who have the moat Infection In 1137, Bern and DoUentaatioa but a few hlvea Many ar not Th fertilisation of flowers ta Interested In the financial part of ar not famljar undoubtedly a function of honey th Industry and bee and I of more valuo than tho with diseases of bees. This year w are cooperating pounds of honey they gather. In with Uintah county, one of tha their- dally search for food thay largest producing counties, al- visit nfany flowers and In so doing from though badly diseased, by provid- carry tha fertilising pollen ing funds from tho bo registra- flower to flower. Little do moot tion fund for a thorough Inspec- people realise tha groat value bees tion of ovary hive of bees In tho ar in th pollen lsatlon of not only county and In cteaning up soma fruit bloasome but also tho blossof th badly Infected apiaries This oms of mony other ptapta that course was deemed necessary In predur seed. While the value of some apiaries where th owner their honey product le told In dowas Inexperienced In treating foul llar. th value of pollonUIng work brood and not oqulppod to handle of honey bee la beyond flpanclfl ' " It Wa have also assisted la estimations Bee "Pasture con-fin- ed feablo-mlndc- lf feeble-minde- . feablo-mlndc- I tho I. - f ty dog-ln-th- e- Provo-Sprlngvll- le com-(tai- mad should b - Provo-Bprlngvl- Provo-Sprlngvll- le do not think theao citations tha publication W - tax-payi- ng to-w- it: For-rln- o, 30.7 pet. of P.P. t. (93.(19 54.4 pet. of total Other personal property ' Total personal property 4,99(.4I! k.l pci. of total Total appraisal Summary of J99 Estates having No Taxable Intangibles. 10.4 pet. of total I 3.199.49 Real estate values Personal property,..: 1,I74.90( 39.4 pet. of total 4,774,110 100 Total appraisal pet. In the first two sections "other persons! property" Is mad up of tangible personal property and exempt Intangibles which divide approximately aa follows ' $ 4,130,(07 Real estate mortgagee 40 per cent 4. 121, SIT mocks and bonda of Utah corporations 40 per rent 20 cent3,004,7(5 rer Tangible personal and tax exempt securities, The ' 1 . man-da- . "It Is a cardinal rule which should never be forgotten that whatever property la worth for tho purpose of INCOME and BALE It ta also worth for purposes of TAXATION. Supreme Court of tha United Btalea, Adorno Express Co. va Ohio Stato Auditor, 11$ U. B. 111. A cogout argument In favor of a "classified property tax" and perhaps tit moot forcible on that can ho urged, la th Imperative m ceasity of placing a low tax rat on Intangible personal pro party. If any substantial revenue ta to be secured from that source. Tho only rooaoanbl alternative ta an income tax, which In th opinion of many students of taxation ta not practicable so long as tha gansral property tax at uniform rates is effective. Th following tabulation lo based on tho thsory that foreign securities (tnosa issued by 'corporations whom' property la not taxed In -- a reasonable Urns after th yraFo end. In tho prMnt inatanca it la not made to appear, nor la any substantial reason assigned, why tha officers complained ot may nog now Just as readily act by preparing and publishing a proper statement as at any time before, tl) it ta further urged on behalf of defendant that tb plain Iff to without legal capacity to suo; that It ta evident from th nt that tho plaintiff has no such personal In tarsal in tha mat tar of tb publication of a statement as will antltla him to mala tain tha action against th defend within ta hnvo any application In tho present aid that therefore a writ ot will not lie-- In support ot this cans They hold that the writ ot contention w or citsd to tho fol- mandamus will not, 11a In csss of whore then ta no possibility lowing authorities: Roll vs 14, N. J. Law, 114; Fooplo vs Krfonnaneo of tho acta required. instatute 11 bar at th Barb. (N. Orson County Bup'rs Y.) 497; Paopla vs Highway voked decs not require publication Com'rs of Town ot Seward, IT of a statement la conformity with liarb, (N. T.) 14; State va Lehrs its provisions upon n spodflo data, 7 Rich, (S. C.) 114: Stacy vs. Hamnor within any fixed period, or limmond, If Ga.121, IS B. E. TT; Rlc ited tints Of course, In tha absence of n tlmo fixed by otatuts va Walker, 44 lows 4(1. And cup-po- plg-lro- . accomplished It. mere general statement that certain sums of money were received and certain sums' rt paid out on account of tha and maintenance of th public schools afford no Information to tho taxpayer and subserves non of tha purposes intended by th enactment of the statute under .consideration. As Illustrative of th with th it slut on th part of th defendants th atatamant complained of shows that during th school year th ending Juno 10, 1920, following disbursements were mads: "Administrative and general expanses, exclusive of bond Interest, $19.031. 70; school operating expense, $1(0,011.01; school furlntur and apparatus,, (,S4(.Tt: Injuries to em11(3. 7(." ploy And nothing more la stated for the Information of th public; whereas tha statute expressly provides that tha statement published shall show The moneys paid out. to whom, and for what paid. In not a singla Instance does tha statement published show to whom and for what tha moneys wer paid. The statement, ta also deficient In all other particulars complained by th plaintiff. (I) W think tha status ta mandatory in Ua requirements and that Its plain and positive provisions manifest Ha purposes so clearly that th contention mad by th defendants that they hav substantially complied with It must fall. R. C. L. II. 1$ Cyc. P. 1110; Wykoff V. W. H. Weelcr A Co., $ Okl., TT 111 Fee. 1" them-hlmse- DCCISIOII;. ClcEtly Defines School Publication SIEEL CO. AGAINST . SuprlU6 Court and thrss-tantlof tha elementary school year for six hours a day, ilva day a wack,.ta Iii, according to tna fipdinga of th society. According to report of tho director of education at th State Industrial echool, twenty per eint of th Inmates arc and the per capita cost of caring for thorn M more than $114 a year, This ta not considered a fair ptr capita cost since it includes many items that cannot bo fairly charged to Individual At the same time many cduntles era paying $110 par capita for th cars in privet houses for thflr feebleminded charge Neglected By All CONGRESS GETS BILL Non of the foregoing schools , OX RIVER DIVISION or institutions, tha aoclaty points A bill to grant out, ta equipped to train tha feeble-WASHINGTON consent of Congrem to com minded. either In correct social habits or In labor, pacta between Colorado. Nebraska Many socially disastrous exper- and Wyoming for a division and apportionment of tho waters of d iences of negloctod Individual of th higher typo ar tha North Platt river and other was Introduced Saturday by related- by social workers who streams Kendrick of Wyoming, often contact them In some con Senator , filet with organised society. And Democrat. because the particular individual concerned ta neither Inmn. deaf aver hunger pressed them too av-an- d and dumb nor blind ho doe not th older firbi with draw public sympathy. Tha men- their mothtr'a approval, entered tal blindness which Impells him Into Uvea of shame. to take tho wrong turning does Proud Utah! n?t show. To th avorago citizen "Tha boy already mentioned and tha feebla-mlndtransgressor with older brother became warns tho mantel aga of eight years looks his about like everyone else. This of tho juvenile court, both profact makes it even mors Imperat- gressing through tho Detention Home, th Inaustrlai school, tho ive that aom scientific and institution ba provided city and county jails to. tin penitentiary. Tha yiunger boy ta a for their car. killer. Whenever he ta hungry lie Society's Statement holds tha tlrst person that In commenting on th fate of crosses up d a typical child un- but his his path. So for nothing poor aim has Mvtd hint der existing condition, the society from chasing whether he would rays: rather be shot or hanged. He has Lack of euqcsM In th school room makes tha mentally defective served two terms In th stato ta now at Urg. Aland prison child unhappy, rest less and freHia hem Ilfs though th boy has besn a ward quently delinquent. th slat of Utah since ho was may ba economically depressed of When h reaches tha limits vl hi eleven years old ho is atiti untrained to earn hta When a capacity to learn in tha ctaM small boy ha likedliving. work and shop room, and has neither a Job nor one at might, have been time, tho onduraneo to stay In school, trained Into social and economical th truant officers may do th only um fulness." thing loft for them to provide Tho society believes that hundsome ears for th misfit turn him over to tho Juvenilt court. reds of human beings Ilk this Ou ouch boy became a ward of could be Mlvaged and not only th court under th following cir- Mvod from downfall but mad useful and cumstance: cltiscn "Ho was a confirmed truant through tho training which a stats d with tha actual aga of olovon and Institution for th tho mantel ago of eight years. Ills would provide. It ta reasonablo to hrliev th mother waa a moron drug addict, and no matter how much money recent crime committed against June Nelson could hav besn prehia Industrious father earned th children never had enough Mils-(rin- g vented had tha offender re - reived proper medical and mental food. Various perm tempted to do something with tho cara. The pubile should demand family, but they muld nl r .Jan Institution that would provide It up In tlmo to Mlvag tho child - car and training for our moat nj( r ren. All tho children atclo whei- - ifyl unfortunates. ur tblny-fo- weeks ia . feeble-minde- d, up-kee- p. feable-mlnde- sd feeble-minde- feebla-mlnds- 1 ' |