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Show tax. It Is recommended that the maxl- I mum tax of $30 b Increased, as un- der the present luw a corporation wKh a capital stock of S23),t.i00 pays the game tax as If it had a capital of $230,".M.io,00i or more. In connection with this law, Mr. Barnes says that under pn-sent provisions provi-sions stock of a domestic corporation corpora-tion standing la the name of a nonresident, non-resident, decedent, is subject t tho tax and may not he transferred until the tmc has been paid. In order to I facilitate the collection of the t-ix j from foreign estates, ue recommends that it be further provided that domestic do-mestic corporations fhall not deliver ! or transfer any of the capital stock standing in the name of the dead person per-son to thr- executor without first giving giv-ing notice to the state treasurer, and that the treasurer shall have the right to examine the stock. Mines and Mining Claims. It also is recommended that the constitution, wherein It provides that all rnlnos find mining claims shall tie taxed at the price paid to the United States therefor, be amended. Under the presr-nt provision the man who paid $10 an acre for his coal land is asM'sued nt $10 an acre, and tho man who paid $3mu an aero is taxed at the higher amount, Irrespective of the fact that his land may be undeveloped undevel-oped and may not have a greater value val-ue than the other. Mr. Darnes considers it unwise, If not Illegal, for the legislature to make it the duty of the state dairy and food bureau to formulate and prescribe pre-scribe rules and regulations for the operation of enterprises where dairy and food products are lought, sold, manufactured, etc., and recommends that the legislature' provide r"les and regulations and simply make it the the duay of the bureau to enforce them It Is recommended that the law providing pro-viding for a loan of .SS3.000 to the Mate land board for thc building of an armory for the National Cuard In this city be repealed, the recommendation recommen-dation being based upon the ground that such a loon would be a stale indebtedness in-debtedness and yet would not be a properly issued and authorized obligation obli-gation of the state, such as would bo a proper investment of the funds by the lurid board. Is Unhappily Worded. The report says that the law relating re-lating to the assessment and taxing of transient herds of stock is one of the most ambiguous, uncertain and unhappily worded of any to be found. Under this law. the tax is to be levied levi-ed in the county where the owner resides, re-sides, and it 13 paid there, irrespective irrespec-tive of the fact that the stock may never have grazed in that county, and this county receives the benefit of the tax, while the county In which the stock actually grazes receives nothing. It is recommended that the law relating re-lating to thc- sale of lands below high water mark of the Great Salt Iake be so changed as to give thc State land board authority to dispose of them, instead of allowing thc legislature legisla-ture to do so. It Is pointed out that these- lands contain valuable deposits of asphal-tnm. asphal-tnm. and that different companies are engaged in extracting asphalfum, but : that the state is not receiving any benefit. oo WANTS Wll TAX INCREASE Attorney General Albert R. Barnes makes a number of recommendations re-gardlng amendments to the laws as they exist In this state in his biennial bien-nial report, submitted to Governor Spry Thursday. Mr. Barnes prefaces his report with the statement that the business of his office has greatly Increased lu the past two years, and he asks that authority be given him to employ an additional assistant at $12o a year, the first assistant to receive 51500 a year. It is recommended that the salary of the office stenographer be Increased from $720 to H0u a year. The roport shows that 512iM07.ii has been received from the inheritance inheri-tance tax in two years, with approximately approxi-mately Jjo.ooo to lie paid la. Ilegardiug the annual corporation |