OCR Text |
Show PROPOSED NEW TAX LAW The state of Utah and the counties of Utah are very much In need of an Improved system or taxation, but we doubt that the bill introduced in the legislature by Banner X ml.h, known as senate bill N0 61, offers the proper relief That there will be vigorous vig-orous opposition to ihe measure ir made evident In the following from the Salt Lake Tribune; There l pending Iu the Utah B lie senate a bill which can be described properlj onl as the biggesl tax booster boost-er that has ever been Introduced Into Ihe legislature of this state The Mil is understood to be the tea commission commis-sion bill This bill makes the state board t equalization the most drastic, the inos' powerful, the most far reaching, the' most searching engine ol tai oppression oppres-sion that was ever Introduced Into a state legislature There seems to be hard!) any Hurt to the powers con- 1 fet red upon the .itnte board of equali- 1 I zatlon In this bill, and hardh a limit to the c-.xtent to w hic h that board may I go in searching lor propertj on which taxes may be exacted It is Inqulsi- I torial to an extreme degree nnd under un-der It ihe state board w ould neccs?ar- llj cost the tax payers of this state enormously more than it does at p-cs-ent That board under this bill would have the power practically to supersede super-sede the work done by the county assessors as-sessors to raise assessments in general gen-eral and in particular and to require statements, examinations, and make Hcaichlng Inquiries into property ot all kinds without limit and without the least regard for the work which Is done by the COUntj BBSeSSOrS and invasive of the personal rights of ihe tax paver in most exasperating degree On this particular branch of the we refer to page 90, subdivision 19 of section 251 It Is provided iu that subdivision that the state bosrd of equalization is empowered to do and perform every act nnd thing ne is-sary is-sary to a complete supervision of taxation tax-ation matters In this state. Includlnj the power to order a reassessment oi any individual assessment In any county, nnd any such reassessment or) any original assessment made on the order of the state board shall be legal le-gal and of the same force and effect , as If made in the regular course of I procedure for assessment. ' This, as wo are Informed. Is in direct di-rect violation of the constitution as declared n number of vears ago by the slute supreme court In Ihe case ot Salt Lake county against the stnro hoard. It is clear that If such a provision pro-vision as this should bo enacted and htld to ho constitutional, there would be no need of an counts assessors, for the state board would have the authority to do it all Tho county assessors would be merely ?u the order or-der or mercy of the state board, hnv-lng hnv-lng no power or authority except as the state board allowed The provisions In regard to appeals to courts ;ik carried throughout this bill are designed and expressed u deprive courts of jurisdiction and tax pavers of their remedies at law. This purpose creeps out constantly throughout the bill and there are laJi-sifieuticns, as on page 61, .iec-tion .iec-tion 172, where there is a special classification clas-sification made and noted on enforcing enforc-ing the collection of taxes on any ioy amounting to $Uufl or more The state board of equalization has not been highly successful in assessing assess-ing the property of the railroads, and, It is (U8I possible, might fall shor of Improving general lax conditions If given the power proposed in iliis new bill. The degree of success to be attained would depend on the personnel per-sonnel , of the commission. If the commission com-mission were made up of politicians rewarded for party service without re- gnrd to ihelr fitness for the task, then the greater the power, tbe moro disastrous might be the consequences consequen-ces to the tax payers ' The bill should be carefully conBid eted from all angles before being Oleil on. |