Show Attorney Interprets Feeders Tax Law The Time following is is' isa a copy of a letter letter letter let let- ter received from the County Count Attorney Attorney Attorney At At- torney I E Ephraim Utah Utah December 5 1923 Mr B B. B R R. County Treas Manti 1 Utah Dear Mr Justesen Mr Stott the County Agent brought to my attention the quoy tion of administration of or oft Chapter 7 Laws of Utah of 1923 which added to the tax laws of Utah Sections and Said sections were added to our tax laws lawn to meet a demand of the time stockmen who have been feeding and are arc i feeding eeling sheep cattle and hogs for slaughter which animals animal so so fed may be slaughtered within th tho st te or disposed of for slaughter ter out of the state It Is the purpose of of- the tho Legisla Legis Legislature ture turo through sa said l sections to meet the demand of the time stockmen and to tomake tomake tomake make a reduction of oC the full years year's tax upon such animals upon upon upon up up- on proper evidence being presented and acted upon by the County Treas Treasurer Treasurer Treasurer or County Count Commissioners Se Section aforesaid s that credit shall be made b by the Count County Treasurer in the same proportion proportion proportion pro pro- portion to the entire tax as the time remaining in the calendar year after atter the slaughter or disposal for slaughter ter of such animals bears boors to tho the whole tax y year ar That Is s Uta a feeder feeds three months cr credit can be I given for nine nice months upon the taCI tax taC I records etc but no credit can bo bor r given for less than sixth one-sixth I of the entire tax due Hence i if a 1 I feeder ceder sells for slaughter his teeth feed animals on the day of January 1 1924 and he is assessed for or the I full year as ho should be he can present proper evidence to the the- troas and i if such evidence is satisfactory satisfactory satisfactory satis satis- factory receive credit of 56 of or the time tax for the tho entire year I Continued on page 4 i Feeders Tax Law Continued from pago page one provides that It if taxes have been paid and proper evidence evi evl dence deuce Is presented to the County Commissioners a refund i ma may be made to the feeder Ceeder of oC sheep cattle and hogs which has been slaughtered slaughter slaughter- od ed or sold for slaughter In the ratio that the time remaining of or the tax year after atter the slaughter or sale for slaughter bears to the full tull tax tag year providing no refund for tor less than of the entire tax paid shall be made 1 Hence If a party pay par his taxes for tor forthe forthe the year in January 1924 and sells I Ion on the first day of or February 1924 he may have la refund of or 56 of the i entire tax upon proper action by bytho bythe bythe the tho commissioners The above sections are only operative operative operative opera opera- tive if slaughter or sale for slaughter slaughter ter teT is taken prior to July first of any taxable year I advise that the above construction construction construe construe- i tion lion of tho tiro statutes aforesaid be ba followed in the e y I administration of i ithe the law j I i iVery Very ery truly yours s A. A W. W Jensen I County Attorn Attorney I S 'S |