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Show BE ADVOCATES 111 COMMISSIONER; SALT LAKE. Dec. lG.Owing to the fact that thousands of acres of land have for years been escauJng taxation, which condition is true of the livestock live-stock of this state, according to State Auditor Joseph Rirle, that official recommends re-commends in his biennial report, that the incoming legislature correct that condition. Mr. Ririe advocates a tax commission of three expert men to devote de-vote their entire time to supervise and assist all county assessors in a uniform and equitable method of assessing as-sessing property and revising their maps and plats, "for which service thoy should recede a good salary." "I am opposed," Mr. Rirle says in this connection, "to appointed boards, drawing a fair salary and only devoting devot-ing a day now and then to the work of such great responsibility." This statement is regarded as being of importance, in view of the recent insistence upon taxation of mining properties to the limit of legality. It is held as of special significance, coming com-ing upon tho heels 01 adoption in the November election of an amendment to the constitution of the state as affecting af-fecting laws concerning the taxation of mines and mine holdings and profits. prof-its. The auditor's advocacy of a tax commission Is also looked upon as Indicating In-dicating that the powers of the state: board of equalization are inadequate to meet tho situation. State Is Loser. J "During my incumbency," Mr. Ririe1 further says, "I have observed the Inconvenience In-convenience caused county treasurers . by the short period allowed for the preparation of the delinquent tax list., as provided in our present law. I havei also observed that the state has lost' many hundreds of dollars on account of the present laws providing for the collection of irrigation and drainage district taxes by the various county treasurers and not allowing taxpayers to pay state and school taxes unless these special taxes are paid. Largo amounts arc levied annually by these districts which the taxpayers are unable un-able to pay, with the result that no part of the tax is paid, and the various taxing funds lose the amount duo them thereon. "In case these taxes are to be collected col-lected by county treasurers, they should be separately assessed and provision pro-vision made to pay the taxes separately, separ-ately, but I Bee no good reason why tho machinery of state and county governments should be used to collect these taxes at all." Insufficient salaries are responsible for inefficient service in some official quarters, It is asserted by the auditor, who says: "The salaries paid in many counties of the state do not justify efficient men to seek these positions, with tho: result that the records in these coun-, ties are In a very unsatisfactory con-j r1ll(nn " 1 Recommendation is mado that the terms of county auditors, county treasurers and county assessors be made four years instead of two. The state auditor also asks that measures be presented to the approaching legislature leg-islature to correct ambiguous statutes as affecting taxation. , The state board of land commissioners commission-ers is not regarded by the auditor as of equal efficiency to a body otherwise constituted. "I am of the opinion that better results and more efficiency, he savs. "could be obtained. if a state-board state-board of land control were created, consisting of tho executive officials of the state, which board could appoint a registrar, receiver and an appraiser to conduct the affairs of the department." depart-ment." , . Favors Budget System. Concluding his report, the stato auditor aud-itor savs he is heartily in favor of the budget system which is to go Into effect ef-fect for the coming biennlum, and he advocates reducing exponses to the state by consolidating some offices and changing the duties of others. He osnecially urges that the several deceits de-ceits and state institutions be not allowed to expend more than the amount appropriated to them. Where tho more than three million dollars collected in the year ending November 30 went to 13 designated in chief Items, as follows: District schoo fund, $1,620,516.75; state high school fund $13.1,419.15; University of Utah maintenance. $2S6,039 33; Agricul ural college, $125,81G.52; branch Agricultural Agricul-tural college. 32.097 78: general fund. 1 142 323.58; total $3,341,213.11. This showing indicates that education educa-tion and educational institutions in Uteh received a total of $2,198,889.53. as against $1,142,323-58 going to the coneral stato fund. Another Important feature of the report re-port showB that the total amount spent bv tho state on roads in 1918 was $1,523,566.14. divided between the several sev-eral counties as follows: Beaver, $20,698.17; Boxeidor, $20, 468.19; Cache, $121,769.39; Carbon, $119,648.95; Daggett, $1319.30; Davis $43,987.80; Duchesne $51,619.47; Em-ory Em-ory $30,416.77; Garfield $28,394.13; Grand $36,677.44; Iron $30,147.96; Juab $13,175.73; Kane $17,394.58; Millard $44,219.68; Morgan $17,262.83; Piute $16,096.51; Rich $6803.84; Salt Lake $172,535.69; San Juan $10,836.78; San-pote San-pote $36,147.32; Sevior $36,772.64; Summit $33,780.13; Tooolo $38,046.44; Uintah. $80,371.25; Utah $107,688,76; Wasatch $35,233.41; Washington $30,-034.11; $30,-034.11; Wayne $1597.31; Wober $118.-310.53; $118.-310.53; contingent account $85,545.96; equipment, $76,912,S3; Lincoln highway. high-way. $55,753.81. 00 |