Show REFUND TAXES IlL ON STO K A Attorney Horney General Breeden Breeder Gives Opinion to County Attorney of Tooele FOLLOWS THE REBATE ACT Flock Masters and Cattlemen Get Money Back When Animals Animals Ani Ani- mals Feed Out of State Slate Attorney General M. M r. r A. A en in n a letter to John B. B GOl Gordon on county at attorney at- at lorney torney of Tooele county count sots sets forth in the tho opinion that taxes paid on stock that tha graze a a. part of tho the year rear In another must t be ue refunded for Cor the portion of ot the lie year car so grazed outside o of th the tho state The opinion follows 78 the tho rebate act passed b by the last legislature and antI will vIll prove of OfU oC much interest to sheep men inca and antI other stock grazers The opinIon opinion Ion follows In your our communication of ot the Insl you ou express SS a desire to be advised nd upon the tile following points wit to-wit Res ResIdents Residents Resi dents of or Tooele county count and sheep owners owners owners own own- ers graze their theil sheep a 0 part of the time In said county count and part of ut the iho lime time In Idaho an and pa pay taxes in both Idaho and Tooele county Utah that said sheep were wc o assessed tI In Tooele I county on the day a of ot February and ana prior to their departure for tor I Idaho aho First Arc Uc the these lhee c sheep transient as ns I b by Sec 1 I. I Chap GJ 63 Session laws law's of or I 1907 07 2nd n Arc re the owners required to file IlIc a n certificate as provided In Sec See 3 of or said act 3rd Are Arc the they entitled to a refund rerun 1 If the they paid laid taxes in ill Idaho It If so what proportion of the taxes paid paltI Irti Tooele county should bo be refunded Transit lit Stock Mock I I Section 1 I 1 Chapter I. G-I. Session laws law of oC 1907 defines transient stock as 06 follows follows fol fol- stock stoel driven tIrl into this lows All live lI state for grazing purposes an and all live lI livestock stock owned by residents of ot this state that are grazed or pastured In iii more than one county count of or the state during an any fiscal year rear shall bo be known as transient transient tran tran- stock Time The sheep In question were neither driven ll Into this state for grazing gracing purposes pur pur- p poses ses nor por were they the grae grazed In more than county count of ot the tha state then It ItIs ItIs itis Is manifest that the they cannot bo be transient tran ran ran- stock as contemplated b by this section and therefore I must answer your our first question II In the tile negative Your second question relating to the filing of or a a. certificate is practically disposed dis dis- posed of by m my answer to your our first question The law reads rends as follows Sec ec 3 It shall be the tue duty of every person bringing transient stock stoe into any ny count county of ot this state for grazing g purposes as hereinbefore provided that as soon as entering an any county count of this state ate to set tiet ct out in a certificate under the hand han of such person or his agent ag the num number cr and antI description of or such stock together with their brands and marks If any with the name and antI p postoffice postoffice post post- st- st office address of ot tho the owners an and file tIle said c certificate with the assessor of the county into which transient nt stock Is first brought Were r Not ot An As I have said saltI In In my answer to your our first question the time sheep In question In Inthis Inthis Inthis this discussion were not transient stock as defined b by our statute hence this 8 section does o s not apply appl In this case and antI therefore my answer er must also be bo In Inthe Inthe Inthe the negative e third and antI last question ques ques- Now ov ow as to your our tion I direct your attention to section 9 of this chapter which reads reatIs as follows follows fol fol- iol lows All 11 the tle provisions of or this act In regard to the he payment of ot rebate shall BliP apply where livo stock owned ned b by bona bonafide tIde fide e residents of this state havo have been ranged or grazed In an adjoining state for a a. portion of or tho the year ear an and tho the owner of l said bald live stock has been as assessed assessed ns- ns and antI paid taxes on said saltI live stoc stock in iii ald said adjoining state upon the the- owner mal making satisfactory proof of ot tho the time line during which his live has ranged during such year car In sal said adjoining state This section authorizes authorises time the county count commissioners of tho the county collecting said Id tax upon satisfactory pi to refund to tho the owner the portion of oC the time paid on said stock as the lie time In which sa said III stock In said saltI county bears to the amount amoun t paid paltI for the year yeal That Is to sa say if Ir these sheep grazed only four months in county then two thirds H of the amount paid paltI less costs for assessing an mud and collecting must be refunded It If the proof is sufficient to satisfy tho the co county nt that said saltI sheep 1 were only grazed in said county count third one of the year ear for which they paid laid th time the taxes In full fun and antI that the time oilier two thirds s of or tho time year ear said saltI sheep glaz grazed tI In Iii an aim a adjoining state and antI paid taxes i in III said adjoining state for that period perlo of ot time |