Show A C ON TAXES E. E of Drainage Taxes Mode Made b by Attorneys Who 10 Take Tako PosItion from Publication Delta Utah May I L 1928 Millard County Chronicle Delta Utah Cn an at article Ucle appearing In your paper under date of at April entitled entitled en- en titled Tho Dra Drainage Tax Decision ou U a reply to the t sayIng that It will J J Nation lUon Since we do view this tl iL differently In some we submit herewith some of at our regarding results re- re SuIts of the late decision handed down by Judge Burton together L u with W HU some of O our ideas g the mu much Drainage lams lems to which we gladly subscribe be our names To begin With we do not agree that the decisIon handed down inthe in inthe the case ot of F F. S. S vs Han son aon ot of al aI Is BI aI subterfuge or that It ItIs itis Is anything revolutionary or start start- ling Ung This decision de on ely interprets inter inter- and clarifies what has JIas always been the I law In this state with regard re- re gard to the relative priorities of at general and drainage tn liens That case decides that tb the general tax lien Hen Is superior and entitled to preference or priority over the drainage drain drain- age tax lien While thIs decision has ihas never Oe r b been n decided by the Supreme Su- Su pr preme me Court ot of this state Judge Burton Durton has saId nothIng new to the law but has merely followed the law as applied In many other states In the Union Umon anti anil his decision Is In harmony with the great weight of at noted cases and learned jurists who have written on this subject While a general tax lien Is super for lor to a special assessment tax lien lIeo so also is a special assessment tax lien superior to the lien 1100 of a mortgage monk mort- gage or or- orme me lien Personal Personal- we can see more sound reason I for placing the general tax lien ahead ahead a- a head ot of the special tax lien lIeal than we can for placing the special tax lien ahead of a mortgage to an lual l'- l' ual or to a corporation or to the State Slate Of Utah The general genea-al tax lien is imposed for the benefit comport and protection ot of aU all society regardless regardless regard regard- less ot of their station in life and rep reI of their business race or color General taxes aria are levied to build maintain schools make interpret land kind enforce the laws Drainage taxes are levied for the sole and only purpose ot of installing I and od maintaining drainage systems I Every drainage dIstrict tn In thIs state may taU fail and the state go on and increase increase in- in I crease in but what would i I be the result It if we failed to build I f roads maintain the schools and to respect and enforce the tho laws and protect the weak in socIety r Continued next week I |