Show BREEDEN TAKES T HAND General Attorney has taken taken tak talc en a hand in the question that has been raised b by the state stale board of oC equalization relative to the under under- valuation of or coal lands in Carbon count county and anti in a letter to County Ase Assessor Assessor As As- sessor e sor Thomas T. T 1 Lamph quotes that portion of oC the thc statute holds hold the assessor and his sureties liable for Cor taxes which are not collected either through wilful failure or neg neg- lect leet The letter of or the gen attorney oral eral reads in part patt as follows It appears appeals from the assessment rolls of or Carbon count county that you ou have only assessed as belonging belong to this company acres of coal lands land The company officials have reported and ami it is so published in Jn Poors Poor's Manual lanual of or Railroads that lint it owns and anti has absolute control of ot fifteen thousand thou and acres of or coal lands In Carbon count county estimated to lo contain tons otis of or coal From this statement it appears appeals that you OU havo have failed to assess acres of oC these co coa lands or have placed them under the heading headin of grazing lands londs at r a ft very ery small alua ion tion I wish to direct your our attention to the la law of this state with reference refer refer- enc ence to the tile assessors assessor's duties and re re- re spon which I suppose you are arc familiar with Sec 2555 55 Revised Statutes 1898 reads as follows C HH H Is Is- Liable If The assessor and ond his sureties are liable on his official bond for tor all taxes on property within the county count which through his wilful failure or neglect is u ested or which has lias b been en b by him wilfully assessed at less than its cash value I deem it unnecessary for Cor mo me to enter into further de details alls in this mat mat- ter If valuable roal coal lands have ha been erroneously or wilfully omitted from the lie assessment rolls or 01 have ha been greatly undervalued the law I have above quoted has been heen violated and the tho proper officer will be requested to I take tako cognizance of or 1 tho matter |