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 DEPT. 
 
To the Governor and Legislature of the State of Utah: 
 
 In October 1912, this Commission published a Prelim- 
 inary Report setting forth the purpose for which this 
 Board was organized; the result of its investigations up 
 to that time; and a statement of the principal measures 
 that it expected to recommend in amendment to the reve- 
 nue laws of the State. 
 
 The edition of that report is now practically exhaust- 
 ed, and we believe that we cannot do better as an intro- 
 duction to this, our final report, than to incorporate it 
 herewith. It is as follows: 
 
 867046 
 
Preliminary Report 
 
 OF THE 
 
 BOARD OF COMMISSIONERS 
 
 ON 
 
 REVENUE AND TAXATION 
 
 FOR THE STATE OF UTAH 
 
 Published by the Board of Commissioners on Revenue and 
 Taxation, Salt Lake City, Utah, October. 1912. 
 
 INTRODUCTORY. 
 
 By Chap. 84^ Laws of 1911, the Legislature of the 
 State of Utah provided for a Board of Commissioners on 
 Revenue and Taxation, consisting of three members, to 
 be appointed by the Governor and confirmed by the 
 Senate. 
 
 In February, 1912, Governor Spry appointed as mem- 
 bers of said Commission Mr. Harden Bennion, Mr. C. S. 
 Patterson, and Mr. F. W. Kirkham,' who immediately 
 qualified as required by law, and organized by electing 
 Mr. Bennion Chairman and Mr. Kirkham Secretary of 
 said Board. 
 
 The duties of the Board so constituted, are defined 
 by Sec. 3 of the Act, and are as follows: 
 
 "Sec. 3. The duties of said Board of Commissioners 
 shall be as follows: 
 
1. Make a careful and complete compilation of all 
 l^v/s bearing ripon the subject of taxation now in force in 
 the State of Utah. 
 
 2. Investigate the system of revenue and taxation 
 in force in this State. 
 
 3. Shall carefully and thoroughly consider the reve- 
 nue and taxation laws of the different states of the Union 
 and shall avail themselves of all information afforded by 
 the reports of tax commissions of other states and shall 
 inquire into the systems of county and municipal taxation 
 in force in other states, especially those in which new 
 methods of taxation have been introduced, with a view 
 to ascertain what changes, if any, in the tax laws of this 
 State are expedient and desirable. 
 
 4. Embody the results of their investigation in a 
 report to the 10th sessioji of the Legislature and shall 
 recommend such changes in the present revenue and taxa- 
 
 , tion laws of the State of Utah, as in their Judgment, will 
 improve, both in theory and in operation, the revenue and 
 taxation system of this State, together with their sugges- 
 tions as to the proper classification and arrangement of 
 the present statutes on revenue and taxation. As a part 
 of their report said Commission shall prepare a bill cover- 
 ing the whole subject of revenue and taxation, which said 
 bill shall be in complete form for introduction in the 10th 
 session of the Legislature.'' 
 
 The Board did not understand the law to require the 
 compilation of our present laws in form for publication, 
 but only for the use of the members in their study of the 
 situation; it being apparent that a further compilation 
 and publication will be necessary if the Legislature shall 
 act favorably on the work of the Commission. The Board 
 has, therefore, gone carefully through the compiled laws 
 of Utah and the session laws of 1909 and 1911, and taken 
 therefrom and bound in typewritten form all provisions 
 
affecting taxation, duties of officers in relation thereto, 
 bonding powers of the various legal subdivisions of the 
 State, etc., copies of which may be found at the office of 
 the Commission. 
 
 Neithet" did we understand that it was our duty to 
 recommend changes in the tax system of tne State that 
 would either increase or decrease the amount of taxes, in 
 the aggregate, to be levied and collected within the State. 
 But we did understand it to be our duty to make careful 
 investigation of the tax system of this and other states 
 with a view of securing a more equitable distribution of 
 the burdens of taxation. With that end in view we have 
 by personal letters .to the county officials of the various 
 counties of the State, and through the columns of the 
 public press, solicited suggestions for the improvement of 
 our system of taxation, or criticism of the present methods 
 employed, neither of which, however, has been forthcom- 
 ing in such a way as to be of practical benefit to the Com- 
 mission. 
 
 We have also visited the various counties of the State, 
 and by the inspection of records, and by inquiry of county 
 officials and citizens, have made a careful investigation of 
 taxation methods and conditions as they now exist. We 
 have secured from the various states of the Union copies 
 of their revenue laws, reports of the state tax commissions; 
 and of commissions created in other states for purposes 
 identical with those which prompted the creation of this 
 Board. We have visited the states of California, Oregon, 
 Washington and Idaho, in each of which we met members 
 of the state tax comjnissions or boards of equalization, 
 besides many county officials. In every instance we were 
 met with every courtesy and consideration, and furnished 
 with much information of interest and value. 
 
 The members of the Commission attended as dele- 
 gates from Utah the sixth annual conference of the 
 National Tax Association at Des Moines, Iowa, September 
 
3-5 inclusive, 1912, and" heard and considered the papers 
 and addresses there delivered. We have also studied the 
 proceedings of each of the five preceding conferences of 
 the above association, and the many reports of state tax 
 commissions, revision commissions, etc., that have come 
 into our hands as above recited. 
 
 SCOPE OF THIS REPORT. 
 
 It is not our purpose in this preliminary report to 
 present a complete code of revenue laws, but rather to 
 suggest some of the more radical changes in the present 
 laws that we now have under consideration, our purpose 
 being to awaken public interest and discussion. The sug- 
 gestions which we make are all subject to revision before 
 we make our final report to the Legislature, and the 
 Board invites, and will welcome, criticism or suggestion 
 from any officer charged with the duty of levying or col- 
 lecting taxes, or from any taxpayer, individual or corpor- 
 ate, within the State. 
 
 While our revenue laws are greatly in need of 
 revision, that they are inequitable, unjust and in some 
 instances, contradictory is conceded by every one with 
 knowledge of the subject, they nevertheless contain many 
 admirable provisions, some of which are now being adopted 
 by other states.' The Board will not recommend any 
 change simply for the sake of change, but on the contrary 
 will seek to retain all of the present laws so far as pos- 
 sible, recommending changes and additions only where it 
 seems to be essential. 
 
 STATE BOARD OF EQUALIZATION. 
 
 A great many of the states now have permanent tax 
 commissions. In some states they supplant the old board 
 of equalization, in others they are in addition thereto, 
 
and have certain defined duties. In this State we have 
 thought it advisable to retain the State Board of Equaliza- 
 tion, without any change in its name, or the number of its 
 members, or in the manner of their selection, but to recom- 
 mend greatly enlarged duties and responsibilities, giving 
 it the duties usually delegated to a tax commission, plac- 
 ing the general supervision of county assessors in their 
 hands, providing for a system of appeals to that board in 
 all matters affecting the individual tax payer, and so in- 
 creasing the compensation of the members that competent 
 men can afford to give their entire time to the work of 
 the board. 
 
 The board of equalization, as at present empowered, 
 assesses inter-county railroads and other inter-county 
 public utility corporations, determines their franchise 
 values and also equalizes the assessed value of property 
 between the different counties and between the different 
 classes of property throughout the State. The board has, 
 however, no power to equalize assessments, as between 
 individual taxpayers or to compel county assessors to 
 revise individual assessments, nor may the board require 
 any standard of efficiency or prescribe rules or methods, 
 to be followed by the county assessors. There is no 
 method of appeal from the individual taxpayer to tne 
 board. 
 
 We recommend that the following duties and powers 
 be added to those already imposed by law on this board: 
 
 A. That the board have general supervision over 
 county assessors, such as power to prescribe rules of 
 work; to insist upon uniform methods 'of assessments; to 
 exact standards of efficiency and to institute proceedings 
 for removal of county assessors in case of dereliction of 
 duty or poor or inefficient work. 
 
 B. That there should be a method by which the indi- 
 vidual taxpayer could either appeal to the board direct or 
 
10 
 
 through a board of county officials, in all matters affect- 
 ing the individual taxpayer. 
 
 C. That the board should have the right to equalize 
 as between individuals within a county or to assess any 
 individual or corporation upon their initiative within the 
 county, or to order a re-assessment of the property, in 
 part, or whole, within the county, or within any portion of 
 the county. 
 
 The reason for these recommendations will be obvious 
 when the important work, which is necessary for the 
 board to do is brought to the attention of the taxpayers. 
 There are individual assessments in the State amounting 
 to $500,000.00, which the county assessor values and 
 which are not brought to the attention of the county com- 
 missioners, unless on petition of the individuals concerned. 
 Further, the question of what value is, is left to the indi- 
 vidual judgment of each county assessor and there is no 
 method at present by which a uniform value, respecting 
 any class of property may be attained within the State. 
 
 Under the laws of Utah, and under the methods in 
 vogue, equalization by the State Board of Equalization is 
 and can *be n6thing but a farce. Let us recite a case In 
 point. The county commissioners of one of the important 
 counties in the State, acting under the spur of the State 
 Board of Equalization, and after they had themselves as 
 a county board of equalization passed upon the county 
 assessment roll for that year, made a careful investiga- 
 tion of the proportion of the assessed value to true value 
 of real estate with their improvements in their county, 
 with the result that they found a variance from as low as 
 9 per cent to as high as 70 per cent. Now, suppose the 
 State Board of Equalization, finding the real estate of that 
 county assessed below the average of other counties of the 
 States, or below other classes of property, should order a 
 raise by a percentage of the whole (the only way in which 
 such an order could be made, under the law) : the result 
 
11 
 
 would be that the property assessed at 70 per cent of its 
 value, being already more than seven times higher than 
 the property assessed at 9 per cent of its value, would 
 suffer by the execution of the order of the board, more 
 than seven times as much raise as the property assessed 
 at only 9 per cent of its value, thus making more inequit- 
 able the iniquitous assessment already made. And this is 
 by no means an isolated case. 
 
 Our State sends out its twenty-seven assessors, and 
 innumerable deputies, each a law unto himself, without 
 system or method or instruction, under a law demanding 
 assessment at full value, yet recognizing in practice, and 
 even in statutory enactments, the pernicious system of 
 undervaluation that has so long and so universally 
 obtained. Such a system cannot fail to produce results 
 that are incongruous, inconsistent, and inequitable, and the 
 wonder is that they are not worse than they are. To 
 correct the inequalities thus brought into existence, there 
 is provided the various county boards of equalization and the 
 State Board of Equalization, machinery that would seem 
 to the uninitiated ample to accomplish a fair and equitable 
 equalization of the property of the state; but experience 
 has demonstrated, as shown herein, that it does npt do so. 
 We believe that the whole theory is wrong, and that in- 
 stead of allowing the errors and inaccuracies, so abund- 
 antly shown on every assessment roll in the State, to come 
 into existence, and then seek their correction by means of 
 .equalization, there should be provided a system of super- 
 vision of assessors, rules and plans under which the 
 assessment work shall be conducted, and a force of compe- 
 tent and experienced men to do it, so that the original 
 assessments shall be fair and right. In other words, we 
 believe that "an ounce of prevention is worth a pound of 
 cure." 
 
 It is universally recognized that the greatest need of 
 any state respecting taxation, is to obtain a fair and 
 equitable assessment. A central body of State officials, 
 
12 
 
 with power sufficient to enforce such an assessment is 
 absolutely necessary. We desire to emphasize as the first 
 and most important change necessary in our revenue laws, 
 the creation of this central tax commission, with power 
 to enforce all statutes and rules for the assessment of 
 property and the levy and collection of taxes, and it seems 
 logical to place that power with the State Board of Equal- 
 ization. 
 
 THE ASSESSOR. 
 
 One of the fundamentals in any equitable system of 
 taxation is that the assessment * should be uniform. All 
 the property, except that exempted by law, belonging to 
 each individual taxpayer should be assessed and be 
 assessed at its full value, unless a percentage value for 
 assessment purposes is established by law, and in that 
 event, each taxpayer's property should be assessed at the 
 same proportionate value. Each taxpayer who evaaes any 
 part of his just proportion of the public taxes, places an 
 additional burden on the shoulders of his neighbors, and 
 every assessor, who from ignorance, carelessness or the 
 desire to favor a friend, allows property to escape assess- 
 ment, or assesses it at loo low a value, commits two 
 wrongs; he allows one man to escape his full share of the 
 public burden, and at the same time shifts it to others 
 who are already paying their full share. 
 
 The office of assessor is one of the most important in 
 the county. If he does his work carefully, thoroughly and 
 honestly the taxpayers in his district will not have much 
 to complain of, under any system of taxation, no matter 
 what the other officers connected with the revenue sys- 
 tem may, or may not do. If, on the contrary, the assessor 
 is incompetent, negligent or dishonest, his constiiuents 
 will be unfairly and unequally taxed notwithstandmg the 
 utmost endeavors of all the other officers having to do 
 with the levying and collecting of the taxes. 
 
13 
 
 In the public estimation the office of assessor has 
 ranked too low. In nominating conventions it is usually 
 the last place filled, and the nominee is more likely to be 
 chosen because of the particular section from which he 
 comes, or on account of his past services to the party, or 
 some political exigency of that nature, rather than because 
 of his especial fitness for the office. That under the cir- 
 cumstances the State has secured the services of a band 
 of assessors of so high a general average of mental, moral 
 and business equipment, we consider due more to good 
 luck than to good management. 
 
 The best man in the county is none too good for an 
 assessor, and the dignity of the office and the salary 
 attached thereto should be such that he will be willing to 
 accept it. 
 
 Under the present system the newly elected assessor, 
 taking charge of his office on the first of the year, has 
 no opportunity to become , acquainted with the records of 
 his office, or even the routine duties connected with it, 
 before he is compelled to start in on his most important 
 duties, without experience and without time for study 
 and to adjust himself to his position. It is impossible for 
 even the most competent man to do himself or the people 
 of his county justice under such conditions. 
 
 In this connection, we also desire to suggest that in 
 our opinion the office of county assessor should be for a 
 term of four years instead of two as now provided by law. 
 It now requires at least one year for a new assessor to 
 become reasonably familiar with the duties of his office. 
 During the second year he is naturally very much handi- 
 capped by his desire and efforts to secure his renomina- 
 tion and election, or by the fact that his energy and atten- 
 tion are largely directed to the consideration of his future 
 personal business affairs, also by the further fact that, 
 knowing of the near approach of the termination of his 
 official position, he feels that it is not worth his while to 
 make necessary changes and improvements in the assess- 
 ment work of his county. 
 
14 
 
 Probably the best way to secure a uniform assessment 
 throughout the State (and under our system of raising the 
 State revenue by direct taxation, this is necessary) would 
 be to place the assessment for the entire State in the hands 
 of a State assessor or a State board of assessment, with 
 power of appointment and removal of the assessors for 
 the several . counties. The objection to this system is that 
 it takes, or seems to take, from the people of the several 
 counties a measure of their right to "home rule" and we 
 accordingly do not insist upon it, and will probably not 
 include such a provision in the bill to be reported to the 
 Legislature when we make our final report. 
 
 We do however make the following recommendations : 
 
 1st: The salary of the assessors of the several coun- 
 ties should be materially increased. 
 
 2nd: The terms of the county assessors as elected 
 this fall should be extended to June 30, 1915, and assessors 
 elected in 1914 should assume, their duties on July 1st, 
 1915, and hold office for four years from that date, and 
 all subsequent terms should begin on July 1st and close 
 on June 30th. 
 
 3rd: The assessor should be placed under some cen- 
 tral State authority, preferably, under our system, the 
 State Board of Equalization, which should have power to 
 direct and control the assessor in all matters relating to 
 the securing of a full and uniform assessment. 
 
 ASSESSMENT AT FULL VALUE. 
 
 It is conceded by tax experts generally that all prop- 
 erty ought to be assessed at its full cash value. This for 
 two reasons: 
 
 First: That it leads to a more equal ana equitable 
 assessment. It is comparatively easy to ascertain the 
 actual cash value of a given property, but when assessors 
 
15 
 
 are allowed to assess property at such varying percentages 
 of actual value as their judgment or interest prescribes, 
 the w^onder is, not that taxes bear unequally upon our 
 citizens, but that they are not still more unequal. 
 
 Second: A high valuation means a low levy to produce 
 the same amount of revenue. A low rate of taxation is 
 desirable from any point of view. 
 
 It is true that the laws now in force require the 
 assessment of property at its actual cash value, and define 
 what is meant by that term:. "The amount at which the 
 property would be taken in payment of a just debt due from 
 a solvent debtor" but the law has been evaded and^set at 
 naught by every officer in the State charged in any man- 
 ner with duties relating to the public revenue. Even the 
 Legislature in providing for the permanent levies has 
 recognized and tacitly consented to assessments at a frac- 
 tion of the actual cash values, by making these levies 
 from three to four times as high as would be necessary 
 were all the property in the state assessed as provided by 
 law. 
 
 We have visited every county in the State with a view 
 of determining the percentage of actual value at which 
 property is assessed, and have made careful and pains- 
 taking examination of the records; also consulted with 
 most of the county officials who have to do with the levy- 
 ing and collecting of taxes. The result of our investiga- 
 tion, covering real estate and improvements only, and 
 compiled by averaging from fifty to one hundred trans- 
 fers in each county, showing, as far as could possibly be 
 ascertained, bona fide considerations, is shown in the fol- 
 lowing table: 
 
16 
 
 County Section Property Town & City 
 
 Beaver 28 per cent. 32 per 
 
 Box Elder 22 " 25 
 
 Cache 25 " 21 
 
 44 
 24 
 32 
 37 
 29 
 32 
 45 
 50 
 32 
 37 
 34 
 37 
 37. 
 38 
 41 
 29 
 45 
 39 
 32 
 41 
 35 
 43 
 55 
 36 
 
 Lots 
 cent. 
 
 Carbon . . . . . 
 
 .. 21 
 
 Davis 
 
 •. . 27 
 
 Emery 
 
 .. 24 
 
 Garfield . . . . 
 
 .. 35 
 
 Grand . 
 
 .. 18 
 
 Iron 
 
 .. 38 
 
 Juab 
 
 .. 26 
 
 Kane 
 
 .. 56 
 
 Millard . ... 
 
 .. 23 
 
 Morgan . . . . 
 
 .. 37 
 
 Piute 
 
 .. 44 
 
 Rich 
 
 .. 37 
 
 Salt Lake . . . 
 
 .. 26 
 
 San Juan* . . 
 
 . . 
 
 San Pete . . . 
 
 .. 27 
 
 Sevier 
 
 .. 24 
 
 Summit . . . . 
 
 .. 35 
 
 Tooele 
 
 .. 26 
 
 Uintah . . . . 
 
 .. 32 
 
 Utah 
 
 .. 24 
 
 Wasatch . . . 
 
 .. 33 
 
 Washington . 
 
 .. 44 
 
 Wayne . 
 
 . . 
 
 Weber . . . . . 
 
 .. 24 
 
 We do hot presume to say that the information thus 
 obtained is absolutely correct; but it is, we believe, the 
 best obtainable, and is based upon actual transfers from 
 vwhich had been eliminated everything that showed a 
 
 *In San Juan County practically *all section property is held 
 under certificate of sale from the State and is not yet patented, hence 
 can be assessed only to the amount of the equity held by the pur- 
 chaser, or the amount that he has paid to the State as part of the 
 purchase price. 
 
17 
 
 nominal or fictitious consideration and after the several 
 items used had been submitted to county officials for ap- 
 proval. 
 
 Taking the above table as a standard, we find that 
 all classes of live stock, and especially cattle and horses, 
 are assessed high, provided that the full number is listed, 
 but we find that such is not the case, and in our judgment 
 this class of property as a whole is assessed upon about 
 the same basis as real estate. 
 
 In fact, we believe that with the exception of intangi- 
 ble personal property, treated specially herein under the 
 subdivision "Money and Credits," the various county as- 
 sessors have been as fair and equitable in their assess- 
 ments as between the various classes of property as 
 possible, although as between individual assessments with- 
 in the counties, and the total assessments of the various 
 counties, the discrepancy is wide. 
 
 Undoubtely the chief reason for low assessments by 
 County Assessors is that the state derives its revenue by 
 means of direct taxation, and the assessors in a desire to 
 prevent their counties from contributing unduly to the 
 coffers of the state, have each attempted to assess the 
 property of his county at a percentage as low, or a little 
 lower than that of the other counties. Another reason 
 for low assessments undoubtedly has been the absence 
 under our laws of any central authority with power to 
 oversee, direct or control in any manner the assessments 
 in the several counties. 
 
 This is not a condition perculiar to Utah, but has been 
 the experience of every state collecting its state revenue 
 by direct taxation. 
 
 As a remedy for this condition we submit the sugges- 
 tion that the total tax levy for all purposes (excluding only 
 
 2-TR 
 
18 
 
 special assessments) should be limited to fifteen mills ap- 
 portioned as follows. 
 
 
 CITIES 
 
 _ TOWNS 
 
 COUNTRY 
 
 
 Pres- 
 ent 
 
 Pro- 
 posed 
 
 Pres- 
 ent 
 
 Pro- 
 posed 
 
 Pres- 
 ent 
 
 Pro- 
 posed 
 
 State 
 
 General . . ■ 
 
 3.0 
 
 .5 
 
 5.0 
 
 4.0 
 
 1 1.0 
 
 2 
 
 5.0 
 5.0 
 5.0 
 8.0 
 
 1.5 
 
 1.0 
 
 .2 
 
 2.0 
 
 1.5 
 
 1 .4 
 
 .1 
 
 5.2 
 3.0 
 
 4.5 
 3.0 
 
 .5 
 
 5.0 
 4.0 
 
 1 1.0 
 
 .2 
 
 10.0 
 
 10.0 
 
 5.0 
 
 1.5 
 
 1.0 
 
 .2 
 
 2.0 
 
 1.5 
 
 .4 
 
 .1 
 
 3.0 
 3.5 
 1.8 
 
 4.5 
 
 3.0 
 
 .5 
 
 5.0 
 
 4.0 
 
 1.0 
 
 .2 
 
 10.0 
 5.0 
 
 1 T 
 
 1 
 
 State School 
 
 1 
 
 High School 
 
 2 
 
 County 
 
 General 
 
 . County School 
 
 Pauper 
 
 Exhibitions 
 
 2.0 
 
 1.5 
 
 .4 
 
 1 
 
 City 
 
 Contingent 
 
 
 Streets 
 
 
 Sewers 
 
 
 Schools 
 
 
 Town 
 
 General 
 
 
 District School ....... 
 
 County High School.. 
 Country 
 
 District School 
 
 County High School . . 
 
 40 
 1.8 
 
 Totals 
 
 1 41.28 
 
 15.0 
 
 43.2 
 
 15.0 
 
 42.2 
 
 12.5 
 
 Reserving, of course, to the taxpayers of each particu- 
 lar taxing district, the right to vote additional levies when- 
 ever in the opinion of the taxpayers of that particular dis- 
 trict such additional levies are necessary or desirable. 
 
 On an assessment at full cash value the levies herein 
 suggested would produce at least as much revenue as is 
 now being collected on the low valuations by the high lev- 
 ies, and at the same time the several counties would be 
 compelled to see that their property was assessed at full 
 cash value, in order that the levies allowed may produce 
 revenue sufficient for county and school purposes. 
 
19 
 
 Assessment at full cash value will mean that the total 
 valuation will be at least three times as large as at present, 
 so that the proposed maximum levies contemplated in the 
 foregoing table are ample, and are so calculated as to 
 place in each fiind approximately the same amount as 
 under the present system. It should be observed that the 
 levies provided herein are maximum levies, and we believe 
 that with a full and fair assessment, the levies will be 
 much lower than those herein proposed to be allowed. In 
 fact we were at first greatly inclined to fix the totals of 
 maximum levies at a much lower figure, but after more 
 mature deliberation we believe that it is better to err on 
 the the side of too liberal levies than too niggardly, and 
 particularly so in regard to the proper support of the 
 public schools. If experience shall prove that the max- 
 imum limits are set too high, it will be an easy matter for 
 the legislature to lower them when that fact shall be dem- 
 onstrated. 
 
 We wish to emphasize that the assessment of property 
 under this plan will not. increase either the taxes or the 
 power of the various officials to levy and collect more 
 taxes. The State of West Virginia adopted the plan above 
 suggested, with the result that the average rate through- 
 out the State was reduced from 2IV2 mills to 8V^ mills in 
 four years, and yet without crippling or injuring the pub- 
 lic institutions. The following extract from a paper read 
 at the National Tax Conference in Milwaukee in 1910 by 
 Mr. T. C. Townsend, briefly summarizes the changed con- 
 ditions in that State: 
 
 "I do not wish to be understood as saying that in 
 the aggregate we are collecting less taxes by reason of the 
 revision of the tax laws. The converse is true. We are 
 collecting more money for every purpose in the State of 
 West Virginia than ever before, but the tax burdens are 
 more equally distributed, with the result that nine-tenths 
 of the tax-payers are contributing less since the revision of 
 the tax laws. 
 
20 
 
 "West Virginia is a rich and progressive common- 
 wealth. We need more money for governmental purposes 
 than at any time in its history. The States's public insti- 
 tutions are in better condition than ever before; the length 
 of the free school term has been increased, and our citizens 
 are prosperous and happy under a tax system rigidly en- 
 forced, and the taxes economically expended." 
 
 Kansas has likewise adopted the plan of fixing by law 
 low maximum levies and of assessing at full value, and 
 has likewise reduced the total of all levies in the state to a 
 slightly lower figure than has West Virginia. 
 
 The inter-county public utility corporations of the 
 state seem to have been assessed by the State Board of 
 Equalization at about 331/3 per cent of their physical value, 
 or cost of reproduction, and, at least so far as railroads 
 are concerned, at a valuation that taxes them higher 
 than the same roads are taxed in other states through 
 which they run, as shown by the following table: 
 
 
 0. S. L. 
 
 U. P. 
 
 D.&R.G. S.P.Lil,&S.L 
 
 
 Mills 
 
 Tax 
 
 Average Tax 
 Rat« per 
 Hills Riles 
 
 Average 
 Rite 
 Mills 
 
 Tax 
 MiTe 
 
 AverMsfe 
 Rate 
 Mills 
 
 Tax 
 
 Utah 
 
 Wyoming . . . 
 
 30.72 
 
 , 10.33 
 
 19.95 
 
 21.76 
 
 12.50 
 
 656.61 
 243.18 
 863.64 
 435.78 
 418.70 
 
 28.59| 574.55 
 11 181 544.48 
 
 i 
 
 31. 
 
 459.60 
 
 25.65 
 
 294.74 
 
 
 
 
 
 Montana .... 
 
 • 1 
 
 1 
 
 
 
 
 
 Oregon 
 
 Kansas 
 
 1 
 1 
 
 
 
 
 
 8.23| 336.31 
 
 42,851 605.44 
 
 31.49| 436.29 
 
 ......I 
 
 
 
 
 
 Nebraska . . . 
 
 
 
 
 
 
 
 Colorado 
 
 
 
 Z7, 
 
 361.20 
 
 
 
 Nevada 
 
 
 32.60 
 21.58 
 
 333 00 
 
 California 
 
 
 1 
 1 
 
 
 
 227.00 
 
 
 
 543758 
 
 "24r47f499741 
 
 "34." 
 
 410.40 
 
 
 Average . . . 
 
 19.05 
 
 26.61 
 
 284.91 
 
 The showing thus made is corroborated by the follow- 
 ing extract from an address delivered by Mr. Robert H. 
 Shields, of the Michigan State Board of Assessors, before 
 
21 
 
 the Fourth Annual Conference of the National Tax Asso- 
 ciation at Milwaukee in 1910: 
 
 "A casual study of the revenue laws of the various 
 States of the Union reveals a wide divergence both in 
 taxation principles and in their application, resulting in 
 a corresponding difference in tax burdens that is well- 
 nigh startling. For instance, the resultant tax on railroad 
 property varies from $148.00 per mile in Indian Territory 
 to $1,936.00 per mile in New Jersey (1908), the average 
 tax per mile for all States being $382.00, with only ten 
 States approaching even approximately the average, the 
 rate for Michigan being $396.00. This wide divergency in 
 results cannot be entirely explained away by any theory of 
 value ; it is the inevitable result of the application of differ- 
 ent theories, or methods, of taxation by the taxing bodies 
 in the different States, and calls for a remedy." 
 
 This very able paper by Mr. Shields also very strongly 
 supports the position taken by this Board as shown on 
 page 34 of this report, recommending that the assessing 
 power be given authority to take into consideration a wide 
 range of facts and elements of value in the assessment 
 of public service corporations. 
 
 MONEYS AND CREDITS. 
 
 The amount of taxes paid on intangible personal prop- 
 erty in this State is so small that the State would lose no 
 appreciable part of its income by abandoning all attempt 
 to collect taxes on this class of property. We regret that 
 we are unable to state the exact amount of the taxes 
 so collected, but the accounts of the several counties are 
 so kept that in most of them it would be necessary to ex- 
 amine the assesment of each individual taxpayer in order 
 
• 22 
 
 to determine the exact amount, and we have had neither 
 the time nor money at our disposal to make such an ex- 
 amination. 
 
 A great many of the states have abandoned all at- 
 tempt to collect taxes from this class of personal property. 
 Other states are doing as we have done, and have taken 
 such taxes as are voluntarily paid by its excessively con- 
 scientious citizens, and a few are making a determined 
 effort to compel the holders of this property to pay their 
 fair proportion of the taxes. 
 
 We believe there is no reason why the possessors of 
 money and interest-bearing securities ought not to be taxed 
 as heavily as the owner of the store or the farm, so far as 
 the equities go, but the fact remains that we are not, and 
 never have been, successful in collecting one per cent of the 
 amount that should have been collected from this source. 
 
 The tax officials of the state are not to blame for 
 this condition, it is not peculiar to this state, but is the 
 universal experience of every state that has tried to col- 
 lect revenue from this source. 
 
 The question is therefore not so much one of ethics 
 as of expediency. If it is desired to continue to attempt 
 to collect taxes from this class of property we are disposed 
 to recommend the following: 
 
 Classify money and credits and tax them at a low 
 rate, not less than three mills, or more than five. Require 
 from each taxpayer a statement in writing listing his cred- 
 its; quadruple assessment for any omitted, and deny the 
 aid of the courts for collection of all credits, which, being 
 liable for any taxes have failed to pay them. 
 
 We are aware that the above is a compromise measure, 
 and not to be defended on any other ground than that it 
 will probably produce some revenue from a source that is 
 
23 
 
 now barren. It is also in the nature of an experiment, 
 which may or may not be successful, but, unless some- 
 thing better is suggested, it is an experiment that we would 
 be glad to see tried, before abandoning all attempt to make 
 that class of citizens best able to contribute to the support 
 of the state, pay at least a portion of their just share of 
 the taxes. 
 
 INHERITANCE TAX. 
 
 While our present inheritance tax law has produced 
 considerable revenue to the state, and while, so far as large 
 estates are concerned, it is probably not oppressive, we be- 
 lieve that in estates of moderate amount, where the prop- 
 erty goes to immediate relatives, the rate is too high, and 
 that the result is that the holders of such estates fre- 
 quently so dispose of their estates in anticipation of death, 
 as to deprive the state of any revenue whatever when the 
 estate is probated. 
 
 Our present ^law is unclassified and non-progressive, 
 but provides for a straight five per cent tax on all amounts 
 over ten thousand dollars, whether the beneficiary is the 
 widow of the deceased, or a non-resident alien of no blood 
 relationship. 
 
 Tax experts and political economists unqualifiedly 
 condemn the principle of taxing the estates of non-resi- 
 dents on personal property not situate within the state. 
 Unquestionably corporate stock is such property, and in 
 case of the death of a resident of this state, all corporate 
 stock owned by him, no matter where the corporation is 
 organized, or where it does business, pays an inheritance 
 tax to this state. The same is true of all other states col- 
 lecting an inheritance tax, and thus property of this na- 
 ture always pays two taxes, and cases can arise where it 
 would pay the tax three or even four times. 
 
24 
 
 These considerations have led the National Tax Asso- 
 ciation, composed of tax experts from every state, and from 
 Canada, to prepare and recommend a model law, which 
 makes no attempt to collect taxes from such estates. In 
 other words, the estates of non-residents pay taxes only on 
 real estate and personal property situate within this state 
 at the time of the death. 
 
 A number of states, notably New York, which have 
 recently remodeled their inheritance tax laws, have adopt- 
 ed the model law, and have ceased to attempt to collect 
 from such estates. 
 
 Other states have sought to avoid the double taxation 
 involved, by a sort of reciprocity or retaliatory measure 
 which provides that such taxes are collected only from the 
 estates of residents of such states as collect them from 
 citizens of other states. 
 
 A large number of the states however continue, as in 
 Utah, to demand and collect the tax on shares of stock in 
 domestic corporations no matter where the shares may be, 
 or where the deceased may have resided at the time of his 
 death. 
 
 Utah is not yet a state holding a large amount of capi- 
 tal invested in other states. She is a new, growing and 
 developing empire and the resources of her citizens are 
 practically all invested within her borders, therefore in 
 giving up this source of revenue it must be understood that 
 she is getting nothing in return, even should all the other 
 states adopt the model law. 
 
 Whether, under the circumstances, the policy of the 
 state in that respect should be changed, should be deter- 
 mined by the people of the state, and by their representa- 
 tives in the State Legislature and not by this Commis- 
 sion. Ethical considerations probably demand that we 
 should cease seeking revenue from this source. Practical 
 
25 
 
 considerations, and the relative situation of this state in the 
 financial world, are strong incentives to us to continue 
 to collect these taxes. 
 
 In our judgment there is no question but the tax 
 should be classified, according to the degree of relation- 
 ship of the heir to the deceased, and progressive accord- 
 ing to the amount received by him from the estate. 
 
 The accompanying table shows a classification, which 
 while it differs from that of any other state, embodies 
 what we believe to be the best from a number of them, 
 and we recommend it. 
 
 Classification Accord- 
 ing to Relationship 
 
 PROPERTY 
 EXtMPT 
 
 APPLICATION OF RATES TO VALCK OF E8TATB 
 
 Excess 
 
 to 
 $25,000 
 
 $25,000 
 
 to 
 $50,000 
 
 $50,000 
 
 to 
 $100,000 
 
 $100,000 
 
 to 
 $500,000 
 
 Over 
 
 $500,000 
 
 Widow, Minor child, (lawful, 
 mutually acknowledged o r 
 legally adopted). 
 
 Husband ; Adult child ; Minor 
 grandchild ; Widow of son, 
 not remarried. 
 
 $10,000 
 5,000 
 
 per cent 
 1 
 
 percent 
 
 2 
 
 percent 
 
 3 
 
 percent 
 
 4 
 
 percent 
 
 .5 
 
 Brother, Sister or descendant 
 of either; Father; Mother; 
 Wife of Son; Husband of 
 Daughter; Adult Grandchild. 
 
 2,000 
 
 . 2 
 
 4 
 
 6 
 
 8 
 
 10 
 
 Uncle ; Aunt or descendant 
 of either; Grandfather ; 
 Grandmother. 
 
 1,000 
 
 3 
 
 6 
 
 9 
 
 12 
 
 15 
 
 Grand Uncle ; Grand Aunt or 
 descendant of either. 
 
 None 
 
 4 
 
 8 
 
 12 
 
 16 
 
 20 
 
 Other degrees of collateral 
 consanguinity ; Stranger in 
 blood; Body Politic or Cor- 
 porate. 
 
 None 
 
 5 
 
 10 
 
 15 
 
 20 
 
 20 
 
 When beneficiaries in any of 
 the last three preceding 
 classes are aliens, not resid- 
 ing in the United States. 
 
 None 
 
 10 
 
 20 
 
 20 
 
 20 
 
 20 
 
26 
 
 Exemptions to apply to entire estate subject to the tax 
 in this state, and not to individual bequests. 
 
 The rates provided in the above table are to be deter- 
 mined by the value of the entire estates, wherever located, 
 and to be applied, of course only to the property liable 
 for the tax. 
 
 With an inheritance tax law so classified and grad- 
 uated we believe that it will be paid cheerfully, and few at- 
 tempts made to evade it. 
 
 In order to prevent evasions by transfer before death, 
 for a nominal consideration to natural heirs, or to a hold- 
 ing corporation, we recommend that the law provide that 
 any such transfer made within five years next prior to the 
 death of the grantor shall conclusively be presumed to 
 have been made in anticipation of death, and the property 
 so conveyed be subject to an inheritance tax of double 
 the amount fixed by the foregoing table. 
 
 In order to facilitate such collection, it might properly 
 be provided that domestic corporations should report, at 
 stated periods, to the State Treasurer, or at any time upon 
 demand of that official, any information disclosed by the 
 records of such corporations showing any transfers of 
 stock standing in the name of non-resident descedants, 
 and it would seem that the State Treasurer, or his repre- 
 sentative should have authority to examine the records 
 of domestic corporations for the purpose of acquiring in- 
 formation in connection with the collection of such tax. 
 
 INCOME TAXi 
 
 The members of this Board are unanimously of the 
 opinion that an income tax, efficiently and thoroughly ad- 
 ministered, is the best and most equitable system of taxa- 
 
27 
 
 tion that can be devised, and we would be more than 
 pleased to be able to draw and recommend the enactment 
 of a law that would put this principle into effect in pur 
 state. We believe, however, that the enforcement of such 
 a law would be attended with all the difficulties that have 
 in the past prevented the collection of taxes against money 
 and credits, and besides would have troubles of its own; 
 hence we have felt that until the many other problems 
 of reform already proposed herein have been worked out, 
 and until some of the older states already working on this 
 question have made further practical application of the 
 principle of income taxation, it would be inadvisable for 
 us to undertake so difficult and expensive an experiment. 
 
 In 1911 the State of Wisconsin enacted an income tax 
 law, the result of the labors of some of the most practical 
 and experienced authorities on taxation matters in the 
 United States. This law exempted intangible personal 
 property from taxation, and attempted to substitute there- 
 for the taxation of incomes, which of course should make 
 for the enforcement of the law. The Commissioners charged 
 with its administration, after a year of diligent effort, 
 report that they have made progress in overcoming the dif- 
 ficulties of administration, that they believe the law to be 
 a practicable and workable substitute for the taxation of 
 intangible personal property, but that their state is now 
 in the midst of a political campaign, one of the chief is- 
 sues of which is an effort to repeal this law. 
 
 We believe that Utah can afford to await the result 
 of this and other experiments in this direction. 
 
 EXEMPTIONS. 
 
 We recommend an exemption to each householder of 
 three hundred dollars on household goods, wearing appa- 
 rel, \vatches, ornaments of the person, books, pictures and 
 
28 
 
 musical instruments kept and used as a part of the home 
 furnishings. This class of property produces no revenue 
 to its owner, and the assessment and collection of the 
 taxes thereon is difficult and expensive. The exemption 
 aims to extend relief to the owner of the small home, who 
 already bears, in proportion to his income, the greatest 
 burden of taxation. 
 
 TAXES A PARAMOUNT LIEN. 
 
 Taxes are not at present in this state a paramount 
 lien. We think they should be made so. 
 
 TRUE CONSIDERATION IN DEEDS. 
 
 We recommend that a law be enacted requiring the 
 true consideration of each transfer of real or personal 
 property to be stated in the deed or other instrument of 
 conveyance, or t'hat in lieu thereof a requirement be made 
 that before any such instrument be entitled to record that 
 there shall be presented with it, to the county recorder 
 the affidavit of the grantor and grantee, or the agent or 
 agents of either or both of them in case of absence from 
 the state of the principals, stating that the consideration 
 named in the deed is the true consideration for the trans- 
 fer, if such be the case, and if not, then stating what the 
 true consideration is ; and if all or any portion of the con- 
 sideration is other real estate, or personal property other 
 than money or evidences of indebtedness, then stating the 
 best judgment of affiants as the market value of such 
 property so taken iji exchange. 
 
29 
 
 It should be the duty of the recorder in his certifi- 
 cate of record to certify that such affidavit had been filed, 
 and upon its receipt it should be promptly transmitted to 
 the State Board of Equalization, and be kept as a part 
 of its secret files, not open to the inspection of the public. 
 
 The information so secured would be tabulated by the 
 State Board, and information for his county be furnished 
 to the assessors of the several counties, and thus in a very 
 short time a mass of authentic information v^ould accu- 
 mulate which would be of the very greatest assistance to 
 the tax officials in equitably assessing the property of the 
 state. 
 
 The officer charged with the duty of collecting the 
 inheritance tax should also have access to these records, 
 and these, together with the record of vital statistics from 
 the office of the State Board of Health, would be of the 
 very greatest assistance to him in the perforniance of his 
 duties, and would result, without doubt, in the collection 
 of this tax from very many estates that now entirely 
 escape. 
 
 UNDIVIDED INTERESTS IN REAL ESTATE. 
 
 Under the present law as construed by our Supreme 
 Court it is as much the duty of the holder of an undivided 
 interest in real estate to pay his co-owners' portion of the 
 tax, as it is his own. In other words, the lien of every 
 portion of the tax attaches to every portion of the land. 
 
 We recommend that the law be so amended that the 
 owner of an undivided interest in real estate can pay his 
 proportion of the whole tax and receive a receipt therefor 
 that will free his undivided interest from the lien of the 
 unpaid portion of the tax. 
 
30 
 CORPORATIONS— SPECIAL ASSESSMENTS. 
 
 It has been suggested that Public Service corporations, 
 Railway, Telegraph, Telephone or Water companies occupy- 
 ing a portion of the public streets or highways of the 
 state, ought when such streets are improved by sidewalks, 
 sewer, curb and guttering or paving, to pay a just propor- 
 tion of the special assessment levied for such purpose. 
 The Commission would be particularly glad to hear from 
 taxpayers generally, and from the corporations interested 
 as well, in reference to this proposed measure. 
 
 POLL TAX. 
 
 There is no tax that bears so unequally upon the 
 people. In fact it may almost be said that it bears on no 
 two people alike. In the perfect system each citizen con- 
 tributes to the support of government in proportion to his 
 ability to pay. The poll tax levies a fixed sum on each 
 male citizen without considering whether he is a million- 
 aire or a day laborer. It is hard to collect, and experience 
 has shown that those best able to pay the tax have evaded 
 or refused to pay it, while those least able to pay have not 
 escaped. The amount in each case is so insignificant that 
 so far as the 'municipality is concerned it is easier and 
 cheaper to collect only from those who pay voluntarily or 
 can be scared by threats of suit or other proceedings, leav- 
 ing the more sophisticated to go free. 
 
 We recommend the abolition of this tax. 
 
 MINES. 
 
 One of the most difficult subjects of taxation is the 
 mining industry. It is, of course, axiomatic that the mines 
 of the State should pay their fair proportion of the cost of 
 
31 
 
 government, and at the same time should not be called 
 upon to pay more. 
 
 This State seems firmly committed to the principle 
 of taxing the net proceeds of mines, and we are not pre- 
 pared to say that any better system has been, or in the 
 nature of things, can be devised. 
 
 There are, however, some incongruities connected 
 with our present system of taxing the net proceeds of 
 mines. 
 
 For example, roughly speaking, the total value of a 
 mine, at the time it commences to have *'net proceeds" is 
 the total value of the ore in the mine, less the cost of 
 extraction, treatment, expense, etc., or in other words, the 
 sum of the annual net proceeds of the mine during all the 
 years it continues to be a mine, or to have net proceeds. 
 The second year the value is the first amount, less the net 
 proceeds for the first year ; the third year the same amount 
 less the net proceeds for the first two years, and so on. 
 The average value of the mine during its life, is one-half 
 the average annual net proceeds, multiplied by the num- 
 ber of years of its productive life. Practically, of course, 
 the mine is worth something less, as no account has been 
 taken, or deductions made, on account of legitimate profits. 
 
 As an illustration, say a mine produces one million 
 dollars in net proceeds annually for one hundred years. 
 Theoretically at least, the first year its value is one hund- 
 red million dollars, and its average value during its life 
 is fifty million dollars. Practically its first year value is 
 at least fifty million dollars and its average value twenty- 
 five million dollars, and yet each year it pays taxes on only 
 one million dollars (surface lands, machinery and improve- 
 ments are omitted from this illustration as negligible). 
 The full value of the mine, therefore, under our system, 
 pays taxes but once during the life of the mine. A horse 
 or cow, on the other hand, pays taxes on its full • value 
 every year of its life. 
 
32 
 
 It is true that in the case of mines, the land, improve- 
 ments and machinery are also taxed, and it is also true 
 that under our present system of assessing property, the 
 general property of the State is assessed at not more than 
 one-third of its true value, while the net proceeds of mines 
 are assessed at full value. These considerations tend in 
 some slight degree to equalize the taxes of the mine with 
 those of the farm, but even as matters now stand we do 
 not think that it can be successfully contended that the 
 mines of the State are bearing their fair share of the 
 public burden. 
 
 Whatever inequalities there now are will be greatly 
 increased when all -the property of the State is assessed at 
 its full cash value, and the amount of the levies reduced, 
 unless some measure is adopted to correct them. 
 
 For example: Under present conditions, in the same 
 county, is a farm worth thirty thousand dollars, and a 
 mine with annual net proceeds of the same amount, but, 
 of course, actually worth many times that amount. The 
 tax rate is forty-five mills. The farm is assessed at one- 
 third its value and pays annual taxes amounting to four 
 hundred fifty dollars. Net proceeds of mines are assessed 
 at full amount, and the mine pays taxes amounting to 
 thirteen hundred fifty dollars. This result is probably 
 fairly equitable, although the mine pays a tax on a value 
 only three times the amount of its annual profits, as com- 
 pared with the farm. For every year that it pays profits, 
 or has net proceeds, above three, it has just that much 
 advantage over the farm and pays that proportion less of 
 its just burden. 
 
 The next year, however, the farm, and all other prop- 
 erty, is assessed at its full cash value, and the rate re- 
 duced to fifteen mills. The farm pays the same amount 
 in taxes, four hundred fifty dollars, but the mine, having 
 already been assessed at the full value of its net proceeds, 
 cannot be assessed higher, but is still assessed at thirty 
 
33 
 
 thousand dollars, and pays, by reason of the reduction in 
 the levy, but four hundred fifty dollars in taxes, or no 
 more than the farm. 
 
 To correct the injustice that would arise from such a 
 situation, we recommend that mines be classified, and 
 charged a higher rate on their net proceeds, such higher 
 rate being sufficient to at least preserve the present ratio 
 between mines and other classes of property. 
 
 Section 2560 as amended by the Session Laws of 1909 
 provides that the State Board of Equalization shall assess 
 not only the net proceeds of mines but the improvements 
 and machinery of mines also. The procedure for the 
 assessment of such improvements and machinery is as 
 follows: the owners or operators of same are required to 
 report such property in detail to the State Board of Equal- 
 ization for assessment, under oath, on or before the second 
 Monday of February. The county assessor of each county 
 is also required to likewise report in detail to the said 
 board of equalization all mining improvements and machin- 
 ery in his county on or before the first Monday in March. 
 From the two reports thus received, and from the personal 
 knowledge and information of the members of the board, 
 the assessments are annually made up. 
 
 It is manifestly impossible for the board to make a 
 personal inspection of any considerable portion of the 
 mining properties of the State, and inasmuch as the two 
 reports above mentioned, from which the assessments are 
 required by law to be made up, often differ widely as to 
 number, quantity, and value, and inasmuch as the county 
 assessor must necessarily, under the present system, visit 
 and examine this property annually, we believe that a 
 more satisfactory and effective assessment of this class of 
 property can be had by placing same again in the hands 
 of the county assessor, especially if the work shall be done, 
 as elsewhere recommended in this report, under the direc- 
 tion and supervision of the State Board of Equalization. 
 
 3-TR 
 
34 
 
 PUBLIC SERVICE CORPORATIONS. 
 
 Under this head we include all corporations, oper- 
 ating in more than one county in the State, and engaged 
 in a business that may be termed a ''public utility." To 
 this class belong Steam and Electric Railroads, Tele- 
 phones, Telegraph and Power companies. Private Car 
 and Express companies, and the like. 
 
 These corporations have heretofore been assessed by 
 the State Board of Equalization, and the tax apportioned 
 among the several counties in the proportion that the 
 mileage within the county bears to the total mileage 
 within the State. 
 
 We do not think it necessary or advisable to maKe 
 any change in the method of assessing these public service 
 corporations. We believe that it can best be done by a 
 State board having a state-wide jurisdiction, but for the 
 guidance of that board, and in order to obtain as accu- 
 rate assessment as possible we shall recommend the enact- 
 ment of statutes that will give to the State Board of 
 Equalization the authority to take into consideration: 
 
 1. — The actual cash value of the tangible property 
 of the corporation with this State, including in the case 
 of railroad and car companies, the value of the pro- 
 portionate number of cars and engines owned by the 
 company, on a mileage basis; 
 
 2. — The valuation placed by the investing public on 
 the property of the corporation, as evidenced by the 
 average market price during the twelve months preceding 
 the date of the assessment of the outstanding stocks and 
 bonds of the corporation, plus its floating indebtedness. 
 
 3. — The total amount of dividends paid during the 
 twelve months preceding, plus the amount added to sur- 
 plus, reserve and sinking funds, indebtedness retired, and 
 
35 
 
 4. — The net earnings of the corporation for its fiscal 
 year next preceding the date of the assessment. 
 
 5. — The gross earnings of the corporation for its fiscal 
 year next preceding the date of the assessment. 
 
 Such proportions of the amounts so ascertained as 
 tend to show the value of the entire property, shall, in the 
 case of corporation doing an interstate business, be 
 taken, as the mileage in this State bears to the total 
 mileage of said corporation. 
 
 From the information so obtained, and from such 
 other information as the said Board may secure, which 
 it may consider relevant and proper, it shall assess the 
 property of such corporations in such amounts as shall 
 seem accurately as possible to represent a fair assess- 
 ment of the property of such corporations within the 
 State. 
 
 So far as the assessment of this class of property is 
 concerned, we are, as we have stated, well satisfied with 
 our present laws. When, however, it comes to the 
 distribution of the tax, we believe the present laws to be 
 inequitable and unjust. ^^ 
 
 We have given careful consideration to the discussion 
 by the Governor in his message to the Legislature of 
 1911, of the question of the distribution of the taxes 
 derived from what are generally known as "public 
 service" or "public utility" corporations, also to the sug- 
 gestions on the same subject contained in the annual 
 report of the State Board of Equalization for the years 
 1909 and 1910. We are heartily in sympathy with the 
 ideas therein set forth, and from our investigations find 
 that such ideas are rapidly growing in favor with the 
 public and are being adopted in one form or another in 
 many of the states. It is not alone the people of the 
 counties and school districts wherein are located the 
 
36 
 
 important railroads and other public utilities that con- 
 tribute to their support and maintenance, but the people 
 of the whole State, and hence all are entitled, in equity, 
 to share in the benefits of the taxation of such property. 
 And further, it is an unquestioned fact that the present 
 system permits the patrons of school districts and the 
 citizens of counties in which such public utility is located 
 immense advantages of revenue, school facilities, etc., 
 not enjoyed by other districts and counties not so favored. 
 About sixty-two per cent of the total taxes collected 
 under the general levy for State purposes now goes by 
 operation of law into funds for the support of district 
 and high schools, and the University and Agricultural 
 College, the benefits of which are enjoyed by the people 
 of the whole State without regard to the location of the 
 property from which the tax is collected. And yet we 
 have never heard of any objection or complaint to the 
 use of these funds under this system of distribution. 
 
 Under a constitutional amendment adopted in 1910, 
 California not only exempted from taxation for county, 
 municipal, and other local purposes, the property of public 
 utility companies, but included in the property thus ex- 
 empted, and made liable for State taxes only, the capital 
 stock of banks, trust companies, etc., and a tax upon the 
 franchise value of all corporations. 
 
 While the State reserved the right to levy a State tax 
 on all the property of the State for State purposes, no 
 such levy has been necessary for the years 1911 and 
 1912; but of course the general property of the county 
 has had to bear the entire burden of the maintenance or 
 municipal and county government. The States of New 
 York, Connecticut, Vermont, Minnesota, and Wisconsin, 
 and many others, derive their entire revenue from inheri- 
 tance and insurance taxes, interest on State investments, 
 fees and licenses, and the taxes on corporations, thus 
 lightening the general burden of taxation on the general 
 property of the cities and counties, and distributing: to 
 
37 
 
 all the people of the State without regard to school district 
 or county boundary lines, the benefits of the taxes from 
 corporations, as also other sources of State revenue. 
 
 No plan for the distribution of the taxes from public 
 utility companies, other than that now in effect, can 
 be applied until Section 10 of Article XIII. of the Con- 
 stitution, which provides that all the property within 
 any taxing district shall be liable for all taxes within 
 the jurisdiction of the authority levying the tax, is 
 amended. We propose to introduce such an amendment in 
 the next Legislature, and expect to see our statutes 
 amended in due time to conform to the principle herein 
 set forth. 
 
 SEPARATION OF STATE AND LOCAL REVENUE. 
 
 The State derives its revenue from a direct tax levied 
 against all the assessed property of the State, and from 
 fees from State officers, fines and forfeitures, and from 
 inheritance, insurance, and special corporation taxes. The 
 direct tax thus levied was limited by the Constitution to 
 eight mills, of which three mills passes directly to the 
 State District School Fund. In 1910 the Constitution 
 was amended so as to take for high school purposes one- 
 half mill from the remaining five mills, thus leaving 
 to the State authority to levy but four and a half mills 
 for State purposes, including the support of the University 
 and Agricultural College. 
 
 The total assessed value of the property of the State 
 was, in 1900, $105,629,041, and in 1911 it was $193,- 
 424,105, an increase of less than ten per cent per annum 
 for the 12 years. The revenue for State purposes from 
 special sources was, in 1905, $106,811, and in five years 
 it had more than doubled, the total in 1910 being 
 
38 
 
 $251,075. For the year 1911 the total revenue from the 
 same sources was in excess of $215,000, exclusive of the 
 inheritance tax, the income from which was unusually 
 large, due to the Harriman estate tax of $798,545. 
 
 Comparing these two sources of revenue, and allowing 
 for the unusual increase in the inheritance tax, it will 
 be seen that about two and a half times as much 
 money was raised by direct tax in 1911 as was raised the 
 same year from special sources, while in 1905 the ratio 
 was five to one. The levy for State purposes in 1912 is 
 four mills only, thus showing a gradual decrease of direct 
 taxation. 
 
 Complying with the suggestion of the State Board 
 of Equalization in its report of 1910, this Board has 
 made a careful investigation of the system of taxation 
 recently adopted in California by which practical separ- 
 ation of State and local revenue has been attained. Under 
 this plan the State has for the past two years derived 
 its entire current revenue from the taxation of public 
 service corporations, bank stock, corporation franchises, 
 inheritance and insurance taxes, and fees Trom State 
 offices. The property thus taxed for State purposes is 
 exempt from taxation for any other purpose, or 
 by any other jurisdiction, while on the other hand the 
 general property of the counties and cities, such as real 
 estate and improvements, and personal property of all 
 kinds, is exempt from taxation for State purposes, but 
 must bear the entire expense of county and municipal 
 government. 
 
 This system, known as the ''Home Rule Plan," has so 
 far seemed to give satisfaction, but we do not recommend 
 it for several reasons — first, because it cannot be adopted 
 without constitutional amendments, requiring at least two 
 years to effect; second, because it tends to divorce the 
 interests of the State from those of the cities and 
 counties, which should instead be united and cemented, 
 
39 
 
 and, third, because there is no necessary and continued 
 relationship between the ' two classes of property thus 
 segregated, so that each will meet the demands made 
 upon it without placing heavier burdens upon the one class 
 than upon the other. In other words, it might soon 
 happen that the property thus segregated for taxation 
 for State purposes would be taxed at a much lower 
 rate or valuation than the general property of the State 
 subject to taxation for local purposes. 
 
 PROCEDURE. 
 
 The sole object for the levying and collecting of 
 taxes is to obtain sufficient revenue for governmental pur- 
 poses. If every tax-payer paid his taxes promptly when 
 due, the various boards charged with the duty of making 
 the levies could determine accurately just what levies were 
 necessary in order to produce the required revenue, and 
 would not be compelled to make allowance ior the present 
 large percentage of the tax-payers who allow their prop- 
 erty to be sold for taxes, and the amount carried by 
 the county until such time as they feel better able to 
 pay the tax. It is as cheap to postpone the payment 
 of taxes as it is to borrow money from the bank with 
 which to pay them. It follows therefore that if a system 
 can be devised whereby all the taxes will be paid when 
 due, that the levies can be materially reducejJ. 
 
 We believe that the following provisions would in- 
 sure the payment of practically all the taxes, on or before 
 the day of sale, either by the owners of the property, or 
 by others *who would purchase at the sale, for the sake of 
 investment. In either event the amount due for taxes 
 would go into the treasury where it belongs, and the 
 county be relieved from the burden of carrying a large 
 amount of unpaid taxes on its books. 
 
40 
 
 First, — Provide a substantial penalty, say ten per 
 cent of the amount of the tax, and in no case less than 
 one dollar, to attach as of the date of the delivery of the 
 delinquent list to the printer for publication, said list not 
 to be delivered till the 15th day of December of each 
 year. 
 
 Sedond. — Make the purchase of property at tax sale a 
 safe and attractive investment. 
 
 The object of the second provision is not for the bene- 
 fit of the investor, but for the benefit of the county, and 
 of the tax-payers who pay their taxes promptly. Unless 
 the investment is safe and attractive, capital will not 
 take any interest in it, and property will continue to be 
 sold to the county, and the levies will continue to be 
 high enough to provide an ample margin of safety on 
 account of delinquencies. 
 
 The investment in tax titles may be made attractive 
 by providing a high rate of interest, say twelve per cent 
 per annum, and further providing that the penalty shall, 
 in case of sale, go to the purchaser. 
 
 If a tax sale really meant anything, there would not 
 be so many of them. Under our present system a tax 
 deed is a joke, and so well is this understood that now 
 in this State, except to mortgagees or other persons 
 holding liens to protect, there are very few tax sales 
 made to others than the county. 
 
 Our system of procedure to be followed by the 
 various tax officials, is needlessly involved and complex. 
 It can, and should be so simplified that no officer having 
 to do with the assessment, levying or collecting of the 
 taxes need have any difficulty in understanding and 
 following the plain directions of the statutes. 
 
 Among the changes which we are considering and 
 which we think will tend to simplify the procedure, are 
 the following: 
 
41 
 
 Eliminate the the requirements for assessors' and 
 auditors' affidavits on the Assessment Roll. These offi- 
 cers take an oath to discharge the duties of their office 
 with fidelity, and the present requirement that they sub- 
 scribe to an affidavit that they have done so in any par- 
 ticular instance is as absurd as it would be to require a 
 judge to file an affidavit with every judgment, to the 
 effect that he had honestly tried to render a correct 
 decision. 
 
 Abolish the notice of assessment, sent to each tax- 
 payer. Experience has shown that a very small percentage 
 of these notices are ever acted upon. Let there be a 
 published notice of the meeting of the Board of Equaliza- 
 tion, and let the times of such meeting be fixed by law, 
 and then let the tax-payer ascertain the amount of his 
 assessment and apply to the Board for relief if he thinks 
 he is entitled to any. Of course, we would make it the 
 duty of the County Treasurer to give the information 
 usually contained in the Notice of Assessment, by mail, 
 whenever requested. * 
 
 Mail tax notices only to those who request, in writing, 
 to have them mailed. The expense of getting out the 
 tax notices, for the State is at least fifty thousand dollars 
 each year. Many of these notices are lost, and it some- 
 times happens that the County Treasurer is compelled to 
 make out three or even four notices for the same property. 
 Every person owning property knows that taxes are levied 
 against it, and there is no reason why the State should be 
 compelled to send out dunning letters, which, practically 
 are all the tax notices amount to. Persons living at a dis- 
 tance from the county seat, or who habitually pay their 
 bills by check, can make a request for a statement of the 
 amount of their taxes, which would be furnished as a 
 matter of course. 
 
 Give each tract of real estate a "tax number" which 
 would correspond with the number of the tract on the 
 
42 * 
 
 present ownership maps; require the County Recorder 
 to endorse on every deed recorded by him, this tax 
 number, and then use the number instead of the description 
 in all notices, receipts and other documents in the tax 
 system. Many of the descriptions of the real property 
 of the State are long and technical, and the copying of 
 these long and involved descriptions for the notice of 
 assessment and the tax notice, the assessment roll and 
 delinquent list, is responsible not only for the greater 
 portion of the expense involved in getting out these 
 notices, but also for the mistakes that creep into some 
 part of the proceedings and thus invalidate the sale. If 
 this last suggestion is adopted the chief arguments in favor 
 of abandoning the notice of assessment and the tax notice 
 will have disappeared. 
 
 When the tax sale certificate has matured, instead 
 of issuing a deed, without notice to the owner of the 
 property, require the holder to foreclose the same by 
 action in court, with the same notice to the owner as is 
 required in actions to foreclose mortgages, and make the 
 decree as final as is such a decree, subject to be set aside 
 in the same manner and on the same terms only as are 
 other judgments of a court of record. 
 
 Make the certificate of sale prima facie evidence of 
 the regularity of all proceedings connected with the sale. 
 
 Under a system like this we believe that there would 
 be very few tax sales. Of the few sales made a very 
 small proportion would ripen into a tax title, but of the 
 few that did the title would undoubtedly be good, and 
 certainly it must be conceded that if the State assumes 
 to sell property and deliver the title because of a failure 
 to pay the taxes it has levied against it, then in justice to 
 itself and to its citizens the title which it attempts to 
 deliver should be good. 
 
43 
 CONSTITUTIONAL AMENDMENTS. 
 
 Early in the course of our investigations we communi- 
 cated with the National Tax Association, and submitted 
 to it a draft of the four resolutions affecting taxation 
 adopted by the last Legislature, and now before tlje people 
 for ratification at the next general election, as amend- 
 ments to the State constitution. We also arranged a 
 meeting with the personal representatives of the associa- 
 tion in this city, and discussed fully with them the amend- 
 ments, and later brought them to the attention of the 
 association in its annual conference at Des Moines. These 
 proposed changes in our State constitution were unani- 
 mously endorsed and approved by all who gave them 
 consideration, as being in the interest of tax reform. We 
 desire likewise to endorse and approve them, and here- 
 with submit our reasons therefor and show the purposes 
 soughts to be accomplished by each. 
 
 SENATE JOINT RESOLUTION No. 7. 
 
 Proposes to amend Sec. 2 of Article XIII. by inserting 
 after the word "Constitution," in line two, the words **or 
 the laws of the State of Utah," thus giving to the Legis- 
 lature power to make exemptions other than those provided 
 for in the Constitution. 
 
 It is very generally conceded that the man of small 
 means, the householder who works for wages and owns 
 no property other than his small home and its belongings, 
 all of which are visible, tangible, and easily discoverable, 
 bears a much greater burden of taxation, especially if we 
 take into consideration his ability to pay and the sacrifice 
 involved, than does his more wealthy fellow citizen. The 
 approval of this resolution by the voters at the election in 
 
44 
 
 November will give the Legislature power to make an 
 exemption of three hundred dollars, as recommended on 
 page 27 of this report, or such other sum as may seem to 
 it desirable, as a measure of relief to the now over- 
 burdened small home-owner. 
 
 And, further, the taxation in this State of intangible 
 personal property, such as money, and solvent credits of 
 all kinds is an absolute farce, only those unsophisticated 
 in the ways of the tax-dodger, and widows and orphans 
 whose estates are a matter of record through court pro- 
 ceedings, being the victims of the tax on this class of 
 property. On the other hand, the wealthy holder of bonds, 
 book accounts, mortgages and other securities goes scot 
 free. Certainly, there should be a complete and vigorous 
 enforcement of the law taxing such property or it should 
 be by law exempt from taxation. Many states have so 
 exempted it, while others, believing that this class of 
 property should pay at least some portion of its obliga- 
 tion to the public treasury, and in order to overcome the 
 seeming insuperable difficulty of assessing and collect- 
 ing taxes from property so easily hidden from the gaze 
 of the tax-gatherer, have so amended their State con- 
 stitutions as to permit the classification of the various 
 kinds of property and the application of different rates 
 to the several classes. In harmony with this idea the 
 Legislature passed 
 
 SENATE JOINT RESOLUTION No. 8. 
 
 which amends Section 3 of Article XIII. so as to permit 
 such classification. The chief purpose of this proposed 
 amendment is to permit the application to intangible 
 personal property of a low fixed rate of assessment, say 
 three mills, upon the belief that the owners of such 
 property will list it for assessment at such low rate rather 
 than falsify their returns, a practice that has become 
 almost universal because of the fact that the assessment 
 
45 
 
 of this property at full value (and there could be no 
 compromise with full value assessment) would practically 
 confiscate the entire revenue therefrom. The State or 
 Minnesota, applying the principle here briefly outlined, 
 increased her assessed valuation of intangible personal 
 property to over eight hundred and fifty per cent in 
 two years. 
 
 Both these resolutions should pass so that the Legis- 
 lature would be free to adopt either the total exemption 
 plan, as provided by Section 2, or the classification and 
 low rate plan provided by Section 3. 
 
 SENATE JOINT RESOLUTION No. 12. 
 
 Seeks to amend Section 11 of Article XIII. so as to 
 allow the Legislature to readjust the duties and relation- 
 ship of the State Board of Equalization and the various 
 County Boards of Equalization. 
 
 Under the provisions of this section as it now stands, 
 and as interpreted by the courts, the State Board of 
 Equalization may raise or lower the valuation of any class 
 of property (as classified by law for such purpose) in any 
 or every county of the State, or it may raise or lower the 
 total valuation of all property in any or all counties of the 
 State, which would seem to be ample power for purposes 
 of equalization; but experience has demonstrated that 
 individual assessments within a county may vary widely 
 in the proportion of assessed to true value, such variance, 
 under careful and disinterested investigation, having been 
 found to range from ten to seventy per cent, even after 
 passed upon by the County Board of Equalization. It is, 
 therefore, manifest that any attempt on the part of the 
 State Board of Equalization to equalize between classes or 
 counties by the application of a flat percentage of in- 
 crease or decrease of valuation, will multiply and exagger- 
 ate the wide differences already existing between in- 
 
46 
 
 dividual assessments. This subject is further treated 
 under under that part of our report dealing with the 
 need of central supervision of taxation matters, to which 
 reference is hereby made. 
 
 SENATE JOINT RESOLUTION No. 7. 
 
 It is the intent of this resolution to provide for the 
 amendment of Section 4 of Article XIII. so that legis- 
 lation may be enacted that will correct the present un- 
 equal assessment of lands containing coal, hydrocarbons 
 and stone deposits. Under this section of the Constitution, 
 as it now reads, such lands must be taxed at the price 
 paid the United States therefor, which price varies from 
 one dollar and fifty cents per acre to three hundred dollars 
 per acre, without regard to present value or conditions. 
 There can be no question but that the law should permit 
 the assessment of these low priced lands at a higher value, 
 and of the high priced lands at a lower value. 
 
 As to all these amendments, as well as others that may 
 be proposed later, affecting taxation, we believe that the 
 Legislature should be given a free hand to deal with the 
 ever-changing economic conditions, the intricate develop- 
 ment of corporate holdings and existence, and to put into 
 effect the good results of the efforts and experience of 
 other States, as well as our own. 
 
 This report is, as its title indicates, simply prelimi- 
 nary. It will be the duty of this Commission to make a 
 report to the next Legislature, in which will be embodied 
 a new revenue act to replace present legislation. 
 
 In addition to the experience gained in former years 
 by a more, or less careful study of revenue measures and 
 methods, the members of this Commission have devoted 
 practically their entire time since their appointment, to 
 the work entrusted to them. 
 
47 
 
 We have been, and shall be, solicitous not to recom- 
 mend any measure for or against the interest of any 
 particular class of tax-payers, but to devise a law that 
 will be just to all the people of the State. 
 
 The principal recommendations contained in this re- 
 port were submitted, in a paper read by one of our 
 number, to the members of the National Tax Association, 
 at its Sixth Annual Conference, held at Des Moines, early 
 in September of this year. This conference was attended 
 by a very large number of those who are really entitled to 
 be denominated the "Tax Experts" of this country, and 
 our recommendations received the unqualified approval of 
 the members of that Association. 
 
 This report is made, as we said in the beginning, in 
 the hope that interest will be aroused, and to that end 
 we invite free criticism and suggestion from the people 
 of the State. 
 
 Respectfully submitted, 
 
 HARDEN BENNION, 
 FRANCIS W. KIRKHAM, 
 C. S. PATTERSON, 
 
 Commissioners. 
 
 It is to be observed that at the time this report was 
 published, this Commission was unimously of the opinion 
 that the property of the State ought to be assessed at 
 its full cash value, and indeed the laws of the State have 
 always insisted that such should be the practice. That 
 the law had never been complied with in that respect 
 was due undoubtedly to a number of causes, to some of 
 which attention was called in our preliminary report and 
 need not be further referred to. 
 
■ 48 
 
 We believe that the only way in which assessment at 
 full cash value could be enforced was by so limiting 
 the levies by the several taxing jurisdictions that assess- 
 ment at full cash value would be necessary in order to 
 insure under the levies, as so limited, the collection of a 
 sufficient revenue for the purposes of government. 
 
 We spent a great deal of time and considerable labor 
 in considering the maximum amounts of the several levies 
 that ought to be allowed, and the results of our investiga- 
 tions are embodied in a table showing present and pro- 
 posed levies printed in our preliminary report, to which 
 attention is hereby directed. 
 
 Certain amendments to the Constitution of this State 
 had been proposed by the last Legislature to be submitted 
 to the people of the State at the last general election 
 for ratification. These amendments, among other things, 
 would have permitted the Legislature to make a classifi- 
 cation of property and to assess different classes at differ- 
 ent rates. They would also have permitted the Legis- 
 lature to make exemptions not now permitted under the 
 Constitution. 
 
 Unfortunately these amendments to the Constitution 
 did not meet the approbation of the people of the State 
 and they were all defeated. 
 
 Under our present system of assessing mines, the 
 surface lands owned by the mines are assessed at the 
 price paid the Government therefor, and permanent im- 
 provements, mills, machinery, etc., are assessed as other 
 property. In addition to this, the only other taxes paid 
 by a producing mine is the general tax on its net pro- 
 ceeds. These net proceeds have been uniformly assessed at 
 full value, but even so, we are of the opinion that the pro- 
 ducing mines of the State have heretofore paid less than 
 their fair share of the taxes. Our reasons for arriving at 
 
49 
 
 this conclusion are given at some length in our Prelimi- 
 nary Report and need not be elaborated here. 
 
 The result of our investigations has indicated that 
 banking institutions within this State have been assessed 
 at approximately seventy-five per cent of the value of 
 their capital stock, surplus and undivided profits, less 
 deductions for property otherwise taxed as provided by 
 law. 
 
 Other property throughout the State has been assessed 
 on an average of about thirty per cent of its actual 
 cash value. 
 
 It is thus apparent that a law so limiting the levies 
 that an assessment at full cash value be enforced will 
 result in multiplying the amount of the assessment of 
 the general property of the State by at least three. There- 
 fore, in order to raise the same revenue that is now 
 represented, the amount of total levies would necessarily be 
 divided by three. 
 
 Net proceeds of mines already being assessed at 
 full value could not be assessed any higher^ and the 
 result would be that under levies only one-third as large 
 as those made at present, mines would pay only one-third 
 of the amount of taxes they are now paying. 
 
 Inasmuch as banks are now assessed at seventy-five 
 per cent of the amount they can be assessed (provided the 
 assessors of the State are doing their full duty in relation 
 to the assessment of banks, which we are somewhat 
 inclined to doubt), their assessment could only be in- 
 creased 331/3 per cent, while their levies with that of all 
 other property would be divided by three. The total 
 assessment of banks and mines in this State is about fif- 
 teen million dollars, and while the rates in the different 
 counties vary so much that it would be difficult to 
 state accurately the amount of revenue that would be 
 
 4-TR 
 
50 
 
 lost from these sources to the several taxing districts of 
 the State, we have estimated that it v^ould be at least 
 one thousand dollars for each and every working day in 
 the year. 
 
 This deficit of course would of necessity be made up 
 by other taxpayers. 
 
 Had the proposed amendment of Section 11, Article 
 XIII, of the Constitution been approved, the State Board 
 of Equalization could have been given the duties and 
 powers under the law which we recommended in our 
 Preliminary Report, and to which we now refer. 
 
 We regard such powers essential in the proper ad- 
 ministration of the proposed change to assessment at full 
 value. As shown in our first report, the rates of assessed 
 value to true value for farm lands vary approximately 
 in the different counties from 18 per cent in Grand 
 County, to 56 per cent in Kane County. Grand County 
 has a large mileage of railroad property and is but 
 sparsely settled, while Kane County has no railroads or 
 manufactories and has in proportion to its inhabitants a^ 
 large school population. Suppose the State should now 
 
 reduce the rates to one-third their present amount; an 
 easy way to adjust the assessment roll in Grand County 
 would be to multiply the present assessment by three, 
 which would make its ratio to full value still about one- 
 half the true amount, and it would still be able to pay 
 only one-half its true portion of the State tax, and the 
 evils of unjust discrimination in individual assessments 
 in the county would not be rectified. In Kane County, 
 however, all individual property assessed at 331/3 per 
 cent or less would be immediately raised to full value, 
 as it would be imperative to the county assessor to so 
 increase the total value in the county that its revenue be 
 not less under the low levy than under the old one. In 
 such a county it would be necessary to vote special taxes 
 
51 
 
 in order to supply the fiscal needs, and thus the assessor 
 would be forced to consider carefully the value of each 
 incjividual property. 
 
 But how could assessment at full value be enforced 
 in Grand County? Only through the power of the State 
 Board of Equalization which could order and enforce 
 a reassessment of all property in the county in a more 
 effective way than is at present possible under the Con- 
 stitution, as has been pointed out in our Preliminary 
 Report. 
 
 These conclusions have so impressed a majority of 
 the members of this Commission that we feel it would be 
 an injustice to the general taxpayers of the State to 
 recommend to the Legislature any legislation which would 
 produce so inequitable and unjust a result. 
 
 We have, therefore, with great reluctance, abandoned 
 any recommendation for the limitation of levies for the 
 purpose of securing assessment of property at its full 
 cash value so long as our Constitution remains as it is. We 
 have great sympathy with the position taken by the 
 Chairman of this Commission in his minority report, and 
 there is much to be said for the position which he takes, 
 and which is so well presented by him, but inasmuch 
 as we believe that mines and banks have heretofore paid 
 less rather than more of their fair share of the tax burden, 
 we find ourselves unwilling to agree to any system that 
 would result in their paying less than they are already 
 paying even though the passage and enforcement of laws 
 putting into effect such a system should hasten much 
 needed amendments to our Constittuion. 
 
 Had the amendment to the Constitution permitting 
 classification been ratified by the people at the last elec- 
 tion, then it would have been easy to have prepared 
 a bill classifying mines, banks, moneys and credits, and 
 other classes of property that might seem desirable, and 
 
52 
 
 applying to such classes such differing rates as might 
 seem best calculated to distribute the tax burden equitably. 
 
 MONEYS AND CREDITS. 
 
 In our Preliminary Report, to which reference is 
 hereby made, we called attention to the difficulty, or 
 or to speak more accurately, to the impossiblity, of collect- 
 ing taxes on intangible personal property. 
 
 The classification of personal property heretofore in 
 use in this State is so made that it is impossible to de- 
 termine without the examination of every assessment on 
 every assessment roll in the State just what amount of this 
 class of property has heretofore been returned by the 
 assessors of the State. Moneys and credits have been 
 included in the same class with bank stock, interest in 
 State lands, and miscellaneous personal property not in- 
 cluded in specific classes heretofore provided. It is for 
 this reason that any statement as to the amount of taxes 
 heretofore paid on property distinctly classified as moneys 
 and creditg would of necessity be simply an estimate of 
 the person making the statement, and its value would 
 depend upon the opportunity such person had of examining 
 in detail the assessment roll of each of the several 
 counties of the State. 
 
 While this Commission has made quite a careful 
 examination of most of the assessment rolls of several 
 counties of the State, we confess our inability to state 
 even approximately the amount of such property that has 
 been returned by the various assessors. We are satisfied, 
 however, that it is very small, and in our judgment the 
 amount during any year for the past three or four 
 years has not exceeded three hundred thousand dollars. 
 
53 
 
 Of course an assessment of this amount in this 
 State is practically equivalent to no assessment at all. 
 
 As we said in our Preliminary Report, we believe 
 that this condition is not due to any fault or neglect of 
 the assessors of the State, and is not peculiar to this 
 State, but is universal wherever an attempt is made to 
 tax this class of property at the same rate that is used 
 for the general property tax. 
 
 The average rate of taxation in this State at pres- 
 ent is between thirty and forty mills. ' Money on deposit 
 in a savings bank earns four per cent interest per annum; 
 thus the tax at the present rate on such property 
 would absorb practically its entire income. 
 
 Had the amendment to Section 3 of Article XIII of 
 our Constitution been ratified at the late general elec- 
 tion, then we had proposed to recommend that intangible 
 personal property be taxed at a low rate, not less than 
 three mills nor more than five mills, and also to recom- 
 mend some stringent provisions respecting the enforce- 
 ment in the courts of the State, of contracts for the 
 pajnuent of money which had not paid taxes assessed 
 against them, in the belief that such provisions would 
 have placed many millions of dollars on the assessment rolls 
 of the State, and a very respectable revenue thus derived 
 from a source which is now entirely barren. 
 
 This system has lately been put in force in Connecti- 
 cut, Maryland, Minnesota, Iowa and Pennsylvania, and 
 perhaps one or two other states, with an unbroken record 
 of complete success. In Minnesota, for example, the 
 assessment of this class of property under the low rate 
 increased from thirteen million dollars in 1910 to one 
 hundred twenty-two million dollars in 1911, and the re- 
 sults in the other states have been equally gratifying. 
 
 We very much regret that under our present consti- 
 tutional provisions, we are unable to suggest or to recom- 
 
54 
 
 mend any amendment to our present laws that in our 
 judgment would result in placing a larger proportion 
 of the intangible personal property of the State on the 
 assessment rolls. 
 
 We have prepared and submit herewith a general 
 revenue measure embodied in a bill of two hundred seventy- 
 eight sections. In preparing this bill, we have altered 
 existing legislation only where it seemed necessary to 
 do so, and the arrangement of the bill embodies our 
 ideas as to a proper and logical classification of legisla- 
 tion on this subject. 
 
 A synopsis of this classification is as follows : 
 
 DEFINITIONS. 
 
 Assessments : 
 
 General Provisions. 
 
 Lands and Improvements. 
 
 Interest in State Lands. , 
 
 Water Rights. 
 
 Assessments by State Board of Equalization. 
 
 Mines. 
 
 Railroads. 
 
 Other Public Service Corporations. 
 
 Public Service Corporations All in One County. 
 
 Bank Stock. 
 
 Express and Stage Companies. 
 
 Gas and Water Companies. 
 
 Bridges and Ferries. 
 
 Transient Stock. 
 
 Property in Litigation. 
 
 Concealed Property. 
 
 Property Escaping Assessment. 
 
55 
 
 Property brought into County after second Monday 
 
 in April. * 
 Assessment for Cities and Towns. 
 Assessor's Liability. 
 Completion of Assessment Roll. 
 Prosecution of Assessor for Fraud. 
 Information to State Board. 
 Penalties. 
 
 Equalization : 
 
 Valuation Notice. 
 
 State Board of Equalization. 
 
 County Board of Equalization. 
 
 Levy and Lien: 
 
 General Provisions. 
 
 State Tax. 
 
 State School Tax. 
 
 State High School Tax. 
 
 County and County School Tax. 
 
 Special County Tax. 
 
 Sheep and Goats. 
 
 City Tax. 
 
 Libraries. 
 
 City School Tax. 
 
 District School Tax. 
 
 Town Tax. 
 
 Special Road Tax. 
 
 Collection: 
 
 Car Companies. 
 
 County Auditor's Duties. 
 
 County Treasurer's Duties. 
 
 Actions. 
 
 PUBLICATION. 
 SALE. 
 
56 
 REDEMPTION. 
 FORECLOSURE. 
 
 STATE BOARD OF EQUALIZATION. 
 SETTLEMENTS AND REPORTS. 
 MISCELLANEOUS. 
 
 Accompanying the main revenue measure are a num- 
 ber of separate bills which, for various reasons, we thought 
 better not to incorporate in the main bill. 
 
 We now desire to call attention briefly to the changes 
 and additions we have made, and to state our reasons 
 for recommending such changes: 
 
 DEFINITIONS— SECTION 1. 
 No changes have been made in this section. 
 
 ASSESSMENT. 
 
 Sections 2, 3, 4, and 5 have been adopted practically 
 without change. 
 
 Section 6 is an amendment of 2546, Compiled Laws, 
 and makes a number of changes in the classification pro- 
 vided for the assessment roll, which we believe will be 
 of advantage as the classification we have provided is 
 much more thorough and complete. 
 
 Compiled Laws, Section 2553, as amended by Chap- 
 ter 63, Laws of 1909, contained two separate and dis- 
 tinct provisions, the first requiring the State Board of 
 
57 
 
 Equalization to furnish the County Assessor a list of 
 patents of mine locations and coal lands, and the second 
 requiring the Board of County Commissioners to furn- 
 ish, for the use of the assessor, present ownership maps. 
 We have thought it wise to divide this section. Sections 
 7 and 8 of our bill prescribe the duties of the State Board 
 of Equalization and of the County Assessor in regard 
 to list of patents and Receivers' Final Receipts. We 
 have further provided that the State Board of Equaliza- 
 tion keep a record or copies of the information so furnished 
 to the assessor, a practice which we understand has 
 not heretofore obtained. 
 
 Section 9 provides for the furnishing of present own- 
 ership maps for the use of the assessor, and does not 
 differ materially from existing law. 
 
 TAX NUMBERS. 
 
 Sections 10 to 14 inclusive are new legislation, and 
 provide for the description of real estate by tax number 
 instead of by subdivision, courses and distances, or metes 
 and bounds, as at present. 
 
 Under the law as it is at present, the county officials 
 are required to enter an accurate description of the 
 lands assessed in the assessment roll, the valuation notice, 
 the tax notice, the delinquent list, the certificate of tax 
 sale, the tax deed, redemption certificate, and in the 
 case of the tax notice this often has to be repeated more 
 than once. 
 
 A great many of the descriptions of real estate 
 in this State are long and technical, and require the very 
 highest degree of clerical ability to transcribe without 
 
58 
 
 error. A large portion of the annual expenses of collect- 
 ing the taxes is due to the present necessity of accurately 
 copying these long involved descriptions so many times. 
 
 Under the system we recommend, the labor of pre- 
 paring the assessment roll, the differrent notices and the 
 delinquent list will be greatly reduced, and the chances 
 for error practically eliminated. 
 
 Section 15 is an amendment of Section 2516, Com- 
 piled Laws, as amended by Chapter 63, Laws of 1909. 
 The principal change which we recommend in this sec- 
 tion is to require the assessor to finish his assessment 
 before the second Monday in April instead of the first 
 Monday in May. We are satisfied, from investigations 
 which we have made, that the assessment can readily 
 be completed in any county in the State by the time 
 we have indicated, and we have found that heretofore 
 some of the officials connected with the revenue system 
 have had insufficient time within which to perform the 
 duties required of them by law, and we have therefore 
 attempted to more equitably distribute the time within 
 which the officials shall perform their appointed acts, 
 and this change is simply one of the changes we have 
 made with that end in view. 
 
 The Constitution now requires that the assessment 
 of machinery and surface improvements upon or appurte- 
 nant to mines and mining claims be made by the State 
 Board of Equalization. It is manifestly impossible for 
 the State Board of Equalization to personally examine 
 and assess any considerable percentage of the mines re- 
 quired to be assessed by them. The law has heretofore 
 recognized this condition by requiring the owners of 
 mines to report under oath the nature and value of such 
 improvements, and also requiring the County Assessor 
 to advise the State Board of Equalization of his estimate 
 of such value. 
 
59 
 
 In Section 16 we have recognized the situation im- 
 posed by constitutional limitation, and have made it the 
 duty of the assessor, during the fall of each year, v^hile 
 all mines and mining claims are accessible, to visit them 
 and to practically make an assessment, or at least to 
 make such report to the State Board of Equalization as 
 would amount to an assessment had the assessor authority 
 to assess. This careful statement in connection with 
 the sworn statement of the mine owner ought, in most 
 cases, to enable the State Board of Equalization to make 
 a fair assessment of this class of property. 
 
 Section 17 is a combination of Section 2517 and 
 Section 2519, Compiled Laws, which we have adopted 
 practically without change, except that the form of the 
 affidavit may be dictated by the State Board of Equaliza- 
 tion. 
 
 Section 18, referring to a statement of debts that may 
 be deducted from credits, is Section 2518, Compiled Laws, 
 in which we recommend no change. 
 
 Section 19 is a reenactment of Section 2520, Com- 
 piled Laws, except that we have provided that the time 
 within which the taxpayer's statement must be returned 
 to the 'assessor shall be at a time not more than twenty 
 days from the date of its receipt instead of not less than 
 twenty days as the statute now provides. In view of the 
 fact that we now require the assessor to finish his 
 assessment two weeks earlier, we believe that where 
 taxpayers' statements are required at all, they ought to 
 be promptly furnished. 
 
 Sections 20 and 21 cover the provisions contained in 
 Section 2521, Compiled Laws, and refer to the penalty 
 for refusal to obey the assessor's subpoena or to make 
 a statement under oath respecting his property by the 
 taxpayer. 
 
60 
 
 We are not in favor of invoking the aid of the 
 criminal department of our courts to enforce the collec- 
 tion of taxes, and believe that penalties of that sort 
 breed a contempt for the law from the fact that no at- 
 tempt, so far as we are advised, has ever been made to 
 enforce them. Therefore, whenever the statutes provided 
 punishment for an offense connected with the collection 
 of revenue, save only those for mal-administration by 
 public officials of public money, we have sought as 
 in this instance to provide a penalty in additional taxation 
 rather than by fine and imprisonment, or either. 
 
 Sections 22 to 32 inclusive, we have adopted without 
 change. 
 
 INTEREST IN STATE . LANDS— SECTIONS 33 TO 41, 
 
 INCLUSIVE. 
 
 We have found that considerable difficulty has been 
 encountered in different parts of the State in collecting 
 the tax on interest in State Lands. Many of the holders 
 of such interests have refused to pay the taxes levied 
 and assessed 'against them, and in many instances the 
 several counties have attempted to sell lands, the title 
 to which still remained in the State. Of course these sales 
 have conveyed no title, and there is at least a possibility 
 that in such cases, not only the original tax but the 
 amount of costs incurred in making such sales has been 
 wholly lost. In these sections now under consideration, 
 we have attempted to provide a method by which these 
 taxes must surely be recovered. The sections themselves 
 are self-explanatory, and we think need no further dis- 
 cussion. 
 
61 
 
 SECTIONS 42 TO 51, INCLUSIVE— WATER RIGHTS. 
 
 Under the Constitution, ditches, canals, reservoirs, 
 pipes and flumes owned and used by individuals or 
 corporations for irrigating lands owned by such individuals 
 or corporations, or the individual members thereof, shall 
 not be separately taxed, as long as they shall be owned 
 and used exclusively for such purpose. 
 
 Under this Constitutional provision, we find that 
 it is very rarely that irrigating works or shares in canal 
 or irrigating companies are assessed in this State. In 
 fact we have found but two instances where such property 
 is assessed, and in one of those we find the land to be 
 assessed at a low valuation on account of the assessment 
 of shares of water stock. 
 
 A large portion of the water rights in this State 
 are liable to taxation under the Constitution. There are 
 many instances where the water is owned by individuals 
 or corporations who have little or no land and who 
 derive revenue from the leasing of the water. 
 
 There are many other instances where parties own 
 more water than is necessary to irrigate their lands, and 
 who derive a revenue from leasing a portion of their 
 water to their less fortunate neighbors. 
 
 We know of no good reason why this class of prop- 
 erty should be exempt from taxation, and the sections 
 under consideration are the result of our attempt to formu- 
 late a system by which all such property may be com- 
 pelled to pay its proportion of taxes. We have made 
 the system as simple as possible to still accomplish the 
 desired result, and we believe the enforcement of these 
 provisions will place on the assessment rolls of the State 
 a large amount of property that has heretofore entirely 
 escaped. 
 
62 
 
 SECTIONS 52 TO 73, INCLUSIVE. 
 
 In these sections we have classified the duties of 
 the State Board of Equalization in relation to assessments 
 to be made by it. In doing so, we have transposed a 
 number of the sections in the existing laws, and have made 
 a number of minor changes not necessary to particularly 
 refer to here. The principal changes which we recommend 
 refer to the assessment of mines and railroads. 
 
 Whether correctly or incorrectly, the State Board of 
 Equalization has heretofore construed the cost of develop- 
 ment work as one of the items properly deductible in 
 determining the amount of the net proceeds of a mine. 
 
 We have stated at some length, in our Preliminary 
 Report, which is printed herewith, our reasons for our 
 belief that heretofore mines have not borne their fair 
 share of the public burden, and since the publication 
 of that report, we have seen no occasion to revise the 
 conclusions we then reached. 
 
 We consider work done for the development of a mine 
 to be in the nature of an investment rather than an 
 expense, and we see no good reason why the cost of de- 
 velopment work should be deducted in order to determine 
 the amount'- of net proceeds. At the same time we 
 believe that we have been liberal, and have recommended 
 that any work which tends to more economically mine 
 or bring to the surface ore from known ore bodies, even 
 though at the same time it might be in the nature of 
 development work, may be charged to the cost of extrac- 
 tion, and the expense thereof deducted accordingly. 
 
 We fully recognize the fact that the framers of the 
 Constitution, in providing for the taxation of the net 
 proceeds of mines, had in view the fostering and en- 
 couraging of the mining industry, and we have no desire 
 to attempt to override the plain intent of constitutional 
 provisions. 
 
63 
 
 We insist, however, that the term ''net proceeds" 
 must be defined by the Legislature, and we believe the 
 definition we have suggested to be well within the spirit 
 and intent of the Constituion. 
 
 A number of prominent mine owners of the State 
 have insisted to us that this provision is unjust and unfair. 
 We have patiently and with open minds listened to what 
 they have had to say in this connection, but they have 
 failed to convince any one of us that the provisions we 
 have incorporated in the statutes are not just and proper. 
 
 In relation to railroads assessable by the State Board 
 of Equalization, we believe that assessments heretofore 
 have been confined too closely to a physical valuation 
 basis. We believe that the physical value of the property 
 of a railroad, street car, telegraph or telephone company, 
 represents probably a minor fraction of its value. The 
 difference between the physical value and the actual 
 value of such property has, for want of a better term, 
 been denominated its franchise value, and an attempt has 
 been made by the State Board of Equalization to reach 
 a portion of this additional value by making a separate 
 assessment and denominating it, the franchise value. 
 
 We believe that this method is inaccurate, misleading 
 and unscientific. We do not believe that it is possible or 
 at any rate practicable to segregate the different items 
 which go to make up the total value of a public service 
 corporation. We have, therefore, in Section 69, provided 
 that in assessing such corporations and for the purpose 
 of determining the fair cash value of their property, the 
 State Board of Equalization shall inform itself as fully 
 as may be of: ' 
 
 First. The actual value of the tangible property of 
 the corporation within this State. 
 
 Second. The valuation placed by the investing public 
 on the property of the corporation as evidenced by the 
 
64 
 
 market price of its outstanding stocks and bonds, plus 
 its floating indebtedness. 
 
 Third. The total amount of dividends paid, indebted- 
 ness retired, and the amounts added to surplus, reserve 
 and sinking funds. 
 
 Fourth. The net earnings of the corporation for 
 the year. 
 
 Fifth. Its gross earnings. 
 
 From the information thus secured, the State Board of 
 Equalization shall determine what, in their judgment, is 
 the fair cash value of the property of the corporation. 
 
 We believe that with this information at hand, the 
 assessments by the State Board of Equalization would 
 more nearly approximate the value of the property of 
 these corporations than has heretofore been the case. 
 
 SECTIONS 74 AND 75. 
 
 These sections provide that the County Assessor in 
 assessing public service corporations all in one county 
 shall inform himself in the same manner and to the 
 fullest extent possible, as is required of the State Board 
 of Equalization in assessing inter-county corporations. 
 A compliance with the provisions of these sections will, 
 we believe, enable the assessor to make a more intelligent 
 and equitable assessment of this class of property. 
 
 SECTIONS 76 TO 81, INCLUSIVE. 
 
 These sections provide for the assessment of bank 
 stock, and we have adopted Sections 2507 to 2512, inclusive, 
 without material change. 
 
65 
 
 We are inclined to believe that in the past some banks 
 have evaded a portion of their just share of the taxes. 
 If this be true, it is not the fault of the law but rather 
 of its administration. The powers of the assessor are 
 ample, and if in any instance the assessor has failed to 
 place a fair valuation on the stock of any bank in this 
 State, the fault has been with the assessor. 
 
 Sections 82, 83 and 84 are simply re-enactments 
 of the original statutes. 
 
 TRANSIENT STOCK— SECTIONS 85 TO 94, 
 INCLUSIVE. 
 
 There is no class of property subject to taxation 
 concerning which the laws have been so often revised 
 and changed as the laws in relation to the taxation of 
 transient stock. The subject has been one of great diffi- 
 culty, and the administration of any law that we have had 
 on the subject has been far from satisfactory. 
 
 One of the chief objections to the present law arises 
 from the difficulties the several counties find in making 
 settlements among themselves for their proportionate parts 
 of the tax collected. There is scarcely a county in the 
 State that has not unsettled claims against some other 
 county growing out of the transient stock tax, or which is 
 not resisting the claim of some other county growing 
 out of the same matter. 
 
 Under the present law it is safe and easy for the 
 stock owner to favor one county above another by delaying 
 his reports or reporting his entry into a county at a date 
 later or earlier than the true date. 
 
 Under the system which we recommend, the certifi- 
 cates of entry into the county are forwarded to the 
 
 a-TR 
 
66 
 
 county assessor, by him recorded in a book kept for 
 that purpose and then forwarded to the State Board of 
 Equalization. Thus at the end of the year the State 
 Board of Equalization has a record of where every par- 
 ticular flock in the State was located at all times during 
 the year. Having this record, the Board can readily 
 determine just how much of the transient herd t^x each 
 county is entitled to. 
 
 The State Board of Equalization at the close of the 
 year, acting as a sort of clearing house, requires each 
 county, that has collected more than its just proportion 
 of this tax, to forward to it a warrant for the amount 
 of the excess. When the excess is collected from all the 
 counties, the Board, of course, has on hand sufficient funds 
 to remit to each county, which has failed to collect the 
 amount of its pro rata share, the amount of such deficiency. 
 This, it seems to us, will obviate the difficulty which 
 has heretofore existed in securing prompt and fair settle- 
 ments between the counties. 
 
 The success of this system is necessarily dependent 
 on securing from the stockmen prompt reports of their 
 entry into a county. Therefore, in order to be successful, 
 the system must provide some method that will insure 
 the prompt filing of these reports. 
 
 We have heretofore expressed our aversion to the use 
 of a system of fines or imprisonments for the enforcement 
 of any duty imposed on the taxpayer. 
 
 We believe that the interest of the taxpayer should 
 require prompt compliance with the statutory require- 
 ments, and that at the same time it should be made to the 
 interest of the county to enforce such prompt compliance. 
 
 We have therefore provided that if the stock owner 
 shall fail, for the statutory period, to file the required 
 certificate, the assessor of the county in, which he is so 
 
67 
 
 delinquent shall assess the stock so found therein, and 
 shall collect the tax without reference to the fact that 
 the same property has been theretofore assessed in another 
 county, and that the tax collected under such circumstances 
 shall not be subject to distribution with any other county. 
 In other words, the penalty to the stock owner for failure 
 to report is the danger that he will have an additional 
 tax to pay on the property for his neglect, and that the 
 county as a premium for diligence in securing these 
 reports is entitled to the total amount of the additional 
 tax which it recovers under such circumstances. 
 
 The objection will undoubtedly be made that this 
 penalty for failure to file the certificate is too severe, 
 and that cases might arise where it would be impracticable 
 or impossible to file the certificate within the statutory 
 time, but from our investigation, we have no doubt but 
 that it will be possible for all stock owners in good faith 
 desiring to comply with the law, to do so without any 
 unnecessary hardship. 
 
 We do not believe that this penalty should be changed 
 or modified. We believe the satisfactory working of 
 the system is in a large measure dependent on enforcing 
 the provisions relating to the prompt filing of these 
 certificates, and that it will be better to retain the law 
 we have than to adopt the one we propose unless the filing 
 of these certificates is enforced by a sufficiently stringent 
 penalty. 
 
 Sections 95 to 104, inclusive, are re-enactments of 
 existing statutes. 
 
 SECTION 105. 
 
 In this section we have required the assessor to com- 
 plete his assessment roll and deliver the same to the 
 treasurer on the second Monday in April instead of the 
 
68 
 
 first Monday in May as the law now requires. The rea- 
 sons for making this change have been heretofore ex- 
 plained. We have also amended Section 105 by eliminat- 
 ing the oath that the assessor has heretofore been required 
 to endorse and subscribe on the assessment roll. 
 
 In order that there may be no occasion to call atten- 
 tion to several other instances where we have stricken 
 out requirements for oaths, we suggest that the assessor, 
 as well as other officers connected with the collection 
 of the public revenue, takes an oath of office to the effect 
 that he will discharge the duties of his office with fidelity, 
 and the presumption of law always is that he has done 
 so, and whether he has or not, the subscribing of an 
 additional oath neither adds anything to the evidence that 
 the work has been performed according to law nor makes 
 the work valid if it is otherwise invalid. 
 
 Sections 106 and 107 have been adopted practically 
 without change. 
 
 In Section 108, the penalty for failure of the assessor 
 to complete his assessment roll and deliver the same to 
 the county treasurer within the time prescribed by law, 
 or if he fails to report to the State Board of Equalization 
 within a reasonable time, has been changed from one 
 thousand dollars to three months' salary. We believe 
 that there is no occasion for retaining in the law penalties 
 which there is no intention to enforce. One thousand 
 dollars is more than the entire annual salary of some of 
 the assessors of this Stae, and the provision which re- 
 quires so heavy a penalty for an offense not involving 
 moral turpitude is evidently not intended to be enforced. 
 A provision requiring the forfeiture of three months' 
 salary is not unreasonable, and the assessor will doubtless 
 stand in more dread of the statute as amended than he 
 ever did of the original section. 
 
69 
 
 Section 109 provides for the mailing of the valuation 
 notice at an earlier date than has heretofore been re- 
 quired, and Section 110 provides a method of preserving 
 evidence that such notice has been mailed. Heretofore 
 there has been no method provided by law for preserving 
 a record of the mailing of the valuation and tax notices, 
 and if the law is to require the mailing of such notices, 
 it certainly ought to provide for some record to the effect 
 that the notices have been sent. 
 
 Sections 109 to 124, inclusive, are devoted to equaliza- 
 tion and apportionment, and except as noted above are 
 practically a rearrangement and re-enactment of existing 
 statutes. The date of the first meeting of the County 
 Board of Equalization is changed from the first Monday 
 in June to the third Monday in May, and it is required 
 to finish its work not later than the second Monday in 
 June instead of the fourth Monday in June as now pro- 
 vided. These changes have been made as we have 
 heretofore indicated, in order to more equitably distri- 
 bute the time within which the several officials are required 
 to perform their duties. 
 
 LEVY AND LIEN OF TAXES— SECTIONS 125 TO 
 144, INCLUSIVE. 
 
 Under this heading we have collected existing" stat- 
 utes relating to the levy and lien of taxes as well as 
 our • recommendations for additional legislation. 
 
 Under the existing statutes every tax upon real 
 property or improvements has the effect of a judgment 
 against the owner which attaches as of the second Monday 
 in January of the year for which the taxes are levied 
 and assessed. 
 
70 
 
 It is thus evident that any mortgage or other encum- 
 brance recorded prior to the second Monday in January 
 is a lien senior and superior to the lien of the taxes for 
 that year, and in case of foreclosure of such a mortgage, 
 where the owner and mortgagee have neglected to pay the 
 taxes for one or more years, and the property has been 
 sold to the county, the equity of the county in the property 
 might readily be extinguished; in fact, this has actually 
 sometimes happened. To provide against such a con- 
 tingency, we have recommended Sections 126, 127 and 
 128, which provide that taxes are a paramount lien which 
 is not released until the taxes are paid or a valid decree 
 entered foreclosing a certificate issued on the sale of 
 the property for the non-payment of the delinquent tax. 
 
 We have explained in an earlier portion of this 
 report why a majority of this Commission has not 
 thought it advisable at this time to make any recom- 
 mendations limiting the amount of the levies not allowed 
 by law to the several taxing jurisdictions. We . have 
 therefore simply collected, under one heading, all the 
 statutes relating to the general levies without making 
 any material changes in the statutes. 
 
 The principal change which we recommend under 
 this subdivision will be found in Section 138, referring to 
 levies by cities. In subdivisions two and five, it seems 
 to be within the power of the City Council to make a 
 levy of twenty mills, ten mills for the purpose of purchas- 
 ing w^ater or constructing water works, and ten mills to 
 construct and maintain gas works, electric light works, 
 telephone lines, street railways or bath houses. There 
 seems, to be no restriction on the power of the council to 
 make these levies, and we have deemed it wise to recom- 
 mend, as we have done, that before such levies may be 
 made for these unusual expenditures, that the question of 
 making the levy be submitted to the qualified taxpayers 
 of the city at a special election to be called for that 
 purpose. 
 
71 
 
 COLLECTIONS— SECTIONS 145 TO 218, INCLUSIVE. 
 
 In the procedure relating to the collection of taxes, 
 we recommend an entire remodeling of the law. We have 
 retained a number of the original sections of the statute, 
 have modified others, and have written a number of 
 entirely new statutes. 
 
 In Section 149, the report of the county auditor to 
 the State Board of Equalization is made on the same 
 classification as we have recommended for the assessment 
 roll, thus simplifying the work of the auditor in making 
 the report as well as making the report more definite 
 and explicit than has heretofore been required. 
 
 In Section 150, we have required this certificate to 
 be forwarded to the State Board of Equalization not 
 later than the first Monday in July of each year. This 
 provision has been inserted in order that the work of the 
 State Board of Equalization may not be hampered or 
 delayed by reason of the failure to receive these reports 
 from all of the county auditors in time. 
 
 In Section 159, we have provided the same method 
 of preserving evidence of mailing of the tax notice that 
 was provided for the valuation notice, and to which we 
 called attention in that place. 
 
 Heretofore the law, as interpreted by the Supreme 
 Court of this State, has made it as much the duty of the 
 owner of an undivided interest in real estate to pay the 
 taxes on the portion belonging to his co-owners as it was 
 to pay his own, and if the owner of an undivided in- 
 terest paid his proportion of the tax to the County 
 Treasurer he received a receipt for the amount paid, 
 which was credited on the entire amount of the tax due, 
 and the whole property, including the interest of the 
 paying owner, was sold for the non-payment of the 
 remainder. 
 
71 
 
 It would seem that if a taxpayer can succeed in keep- 
 ing his own taxes paid, he ought not to be required to 
 suffer for the default of those with whom he may be 
 connected in a co-ownership of real estate. We there- 
 fore submit Sections 162 and 163, providing that the 
 owner of an undivided interest in real estate may free his 
 interest from the lien of taxes by paying to the treasurer 
 his proportionate amount of such tax. 
 
 Taxes have heretofore been made delinquent on the 
 i5th day of November at six o'clock p. m. Just why this 
 date was chosen we have been unable to discover. So far 
 as the treasurer or the taxpayer is concerned, there is no 
 difference between the payment of taxes made on the 
 14th of November and one made on the 16th. The 
 treasurer continues to receive taxes up to the time the 
 property is actually sold for non-payment, the only differ- 
 ence being that after making up the delinquent list, he 
 collects an additional twenty-five cents for each descrip- 
 tion to pay the cost of publication. 
 
 This payment of twenty-five cents insures an exten- 
 sion of time of thirty days or more within which the 
 taxes may be paid without any additional expense, and in 
 cases where the tax amounts to any considerable sum, 
 it is often found by the taxpayer that the use of the 
 money during the period of such delay is worth more to 
 him than the nominal amount collected by the county for 
 publication, and the result has been that many large tax- 
 payers delay the payment of their taxes until the last 
 possible moment, and that the delinquent list as pub- 
 lished is swelled to undue proportions by reason of this 
 condition in our statute. 
 
 We believe in extending to the taxpayer every pos- 
 sible consideration consistent with good business methods 
 in handling the finances of the county and State. We 
 have therefore provided in Section 168 that taxes shall be 
 due as now on the first Monday in September but 
 
73 
 
 delinquent at twelve o'clock noon on the Saturday next 
 prior to the first Monday in December in each year. This 
 puts the delinquent date two weeks later than now pro- 
 vided by law, and we believe the provisions of the next 
 section, Section 169, will insure the collection of ninety- 
 five per cent of the taxes before the same become 
 delinquent. 
 
 We have endeavored to make the term ** delinquent 
 taxes" mean something, and to that end we have recom- 
 mended that at delinquency a penalty of ten per cent of 
 the amount of the tax, and in no case less than one dollar, 
 shall be added to the amount due, and collected. 
 
 In Section 171, we have recommended that the County 
 Treasurer be required to close his office for the receipt 
 of taxes at noon on the delinquent day, devote the balance 
 of that day to correcting his delinquent list, and placing 
 the same in the hands of the publisher selected by the 
 Board of County Commissioners to publish the same. 
 
 In Section 192, we recommend that the office of the 
 County Treasurer shall re-open for the collection of 
 taxes, and that thereafter he shall collect not only the 
 amount of the tax, but also the amount of the penalty and 
 the publication fee. 
 
 In Section 193 the delinquent date is made the time 
 when interest commences to run on the delinquent taxes 
 and penalty; and also provides the amount thereof and 
 method of computation. 
 
 The sections in this subdivision not particularly 
 noticed in this report are really the original sections, or 
 have been changed so slightly as, in our opinion, to ren- 
 der comment unnecessary. 
 
74 
 PUBLICATION— SECTIONS 197 TO 204, INCLUSIVE. 
 
 Believing as we do that all public contracts of any 
 considerable magnitude ought to be awarded to the 
 lowest responsible bidder, after due notice that a con- 
 tract is to be awarded, we have in Sections 197 and 198, 
 recommended that the County Commissioners be required 
 to advertise for bids from newspapers having a general 
 circulation within their county for the publication of the 
 delinquent tax list, and that the publication be awarded to 
 such bidder making the lowest bid. 
 
 In Section 199 we have provided that the publication 
 must be commenced on the second Monday in December 
 instead of the first Monday in December, which change 
 of date is made necessary by the fact that we have pro- 
 vided that taxes shall not be delinquent until twelve o'clock 
 noon of the Saturday preceding the first Monday in 
 December. 
 
 It has heretofore been the practice in many, if not 
 all, the counties of the State to publish with the delin- 
 quent tax list a description of the personal property taxes 
 due and unpaid, which are not a lien against any real 
 estate and to satisfy which no sale can be made by 
 virtue of such publication. 
 
 This expense to the county and to the taxpayer is 
 entirely needless, and we have therefore provided in 
 Sections 200 and 201 that in the case of personal property 
 no advertisement shall be made in the delinquent tax list, 
 unless the taxes due thereon are a lien upon real estate 
 owned by the owner of such delinquent personal property, 
 and in that event the publication to be made in connection 
 with the real estate advertised to be sold. 
 
 Heretofore there has been no method provided by law 
 for preserving evidence of the publication of the delin- 
 quent tax list. 
 
75 
 
 We have found in some of the counties, files of the 
 newspaper containing the delinquent list for some years, 
 while for other years there is nothing in the office of any 
 county official to indicate that the delint^uent list had 
 been published at all. Other counties, and particularly 
 during the later years, have files containing the delinquent 
 list together with the affidavit of the publisher of the 
 fact of such publication. 
 
 Nowhere in the law is any provision making these 
 ex parte affidavits receivable in evidence, and when 
 in an action at law it has been necessary to prove the 
 publication of the list, it has often been found difficult 
 to secure evidence of the fact, which ought to be of 
 record in the office of the County Treasurer. 
 
 We have therefore provided in Section 202 that the 
 publisher of the delinquent tax list shall file a verified 
 copy of the publication, and have made the copy so verified 
 prima facie evidence of the facts therein recited. 
 
 In succeeding sections we have made the same pro- 
 vision with regard to the publication in case of delinquent 
 car companies. 
 
 SALE— SECTIONS 209 TO 230, INCLUSIVE. 
 
 In our re-arrangement of what may be termed the 
 ''tax calendar," we have changed the date of the begin- 
 ning of the sale from the third Monday in December to 
 the fourth Monday in the same month. Some doubt and 
 considerable litigation has resulted from the fact that the 
 present statute, defining the duties of the treasurer in 
 offering property for sale and receiving bids therefor, 
 has not been sufficiently definite and certain. 
 
 In Section 205 we have endeavored to so clearly de- 
 fine the duties of the treasurer in this connection that 
 
Id 
 
 there need no longer be any doubt as to the meaning 
 of the statute. 
 
 In Section 207, in harmony with Sections 162 and 
 163, we have provided that in case the taxes of an 
 undivided interest in real estate have been paid, while 
 other undivided interests are delinquent, then only the 
 undivided interest belonging to the delinquent shall be 
 sold for the unpaid portion of the tax. 
 
 Heretofore it has been the custom, under the apparent 
 sanction of the statutes, for County Treasurers to issue 
 the same form of certificate whether the sale was made 
 to the county or to a purchaser. This has resulted in 
 certificates issued to the county which do not accurately 
 state the facts in relation to the sale. Cases are now 
 pending in the courts of this State in which the validity 
 of the title of the county is attacked on the sole ground 
 of the inaccuracy of the statement in the certificate of 
 sale. 
 
 In order that the certificate may accurately state 
 the facts, we have provided two forms of certificate, 
 one to be issued in case of sale to a purchaser, and the 
 other to be used in case where there is no bid, and the 
 sale is for that reason made to the county. 
 
 We consider Section 211 one of the most important 
 sections, so far as procedure under the tax laws is con- 
 cerned, that we have recommended. This section makes 
 the certificates of tax sale prima facie evidence of the 
 regularity of all prior proceedings leading up to the issuing 
 of the certificate, and casts the burden of showing 
 failure to comply with any of the jurisdictional require- 
 ments of the statute on him who asserts it. 
 
 Heretofore the law has imposed the burden of proving 
 the performance of every required act relating to and 
 culminating in the sale of property for delinquent taxes 
 
on the holder of the tax deed, and even in the rare cases 
 where all of the acts of the several officials have been 
 performed in proper and timely manner, owing to the 
 system of records, or rather lack of records, permitted by 
 the statute, it has usually been imposed upon the owner 
 of the tax deed to secure the necessary proof. The result 
 has been that since statehood the cases ' sustaining the 
 validity of tax deeds in this State can be counted on the 
 fingers of one hand. 
 
 So well is this condition understood by the people 
 of this State that a tax deed has ceased to be considered 
 an encumbrance on real estate, and investors who other- 
 wise would be willing and anxious to purchase property at 
 tax sales, thus placing the money due from the delinquent 
 property in the treasury where it belongs, have become 
 disgusted with the situation and now decline to attend 
 the sales or to purchase the property, with the result that 
 the bulk of all sales now made are made to the county. 
 
 That this situation is unfortunate and a serious 
 reflection on the laws heretofore in force is only too 
 evident. 
 
 As we stated in our preliminary report, we believe 
 that when the time shall come that the property owner 
 has just cause to fear that a tax sale will divest him of 
 the title to his property, and when the purchaser at a tax 
 sale has cause to believe that the certificate he receives 
 from the treasurer is something more than an invitation 
 to engage in a losing lawsuit, then the number of tax 
 sales will be reduced to a negligible number and the 
 various taxing jurisdictions will receive the money to 
 which they are entitled for taxes well within the time 
 provided by law for their payment. 
 
 When that time comes, and we believe it will come 
 immediately upon the enactment of this bill, the various 
 taxing jurisdictions will be able to know in advance that 
 the amount of money called for by their levies will surely 
 
78 
 
 be paid. It will no longer be necessary to carry a large 
 amount of unpaid taxes on the books of the county, and 
 by reason thereof no allowance as a margin for safety 
 need be made in fixing the amount of the levies, and the 
 levies may therefore be safely and materially reduced. 
 
 The other sections relating to the sale of property 
 for delinquent taxes have not been materially changed. 
 
 REDEMPTION— SECTIONS 219 TO 230, INCLUSIVE. 
 
 In Section 219 we have reduced the period of redemp- 
 tion from four years to three years. The reason for such 
 reduction is that we have provided for a foreclosure of the 
 tax certificate to take the place of the issuing of the 
 tax deed, as hereinafter explained in detail, and as there 
 is a further period of six months allowed after the entry 
 of the decree of foreclosure, and as the time in which a 
 foreclosure can be had will of necessity be some months, 
 the total period of redemption has not been materially 
 shortened, and in some cases undoubtedly will be found 
 to have been extended. 
 
 We have also provided in this section, in line with 
 other legislation for the benefit of the owners of un- 
 divided interests in real estate, that a redemption by the 
 owner of such undivided interest may be made by the pay- 
 ment of the proper proportion of the amount necessary 
 to redeem, together with the cost of redemption certi- 
 ficate. 
 
 Further provisions for the sake of making the matter 
 more explicit are found in Sections 224, 225 and 226. 
 The other sections relating to sale are not new. 
 
79 
 
 FORECLOSURE— SECTIONS 231 TO 245, INCLUSIVE. 
 
 Under the present system at the expiration of the 
 period of redemption the County Auditor, without notice to 
 the taxpayer and on demand of the holder of the tax sale 
 certificate, issues to the holder of such certificate a tax 
 deed which in theory conveys to the grantee all title in 
 the described premises theretofore held by the person 
 against whom the tax was levied and assessed. 
 
 It has thus frequently happened that the owner of 
 property, who through inadvertence or mistake has per- 
 mitted his property to be once sold for taxes, but who has 
 thereafter paid all the taxes levied and assessed against 
 the property, has discovered that a tax deed, for the year 
 in which he had by such mistake allowed such property to 
 be sold, had been issued and he thereby subjected at least 
 to great annoyance and expense if not to the actual loss of 
 the property. 
 
 For the double purpose of giving to the defaulting 
 taxpayer additional notice and a further chance to make 
 redemption, and for giving to the purchaser at the tax sale 
 the assurance that when after all notices required by 
 statute have been given and the property still remains 
 unredeemed, the conveyance he receives from the State 
 will transfer all the title held by the delinquent tax- 
 payer, we have recommended the abandonment of the tax 
 deed system and have substituted an action foreclosing the 
 tax lien represented by the certificate in the same manner 
 and with the same force and effect as is now provided 
 for the foreclosure of mortgages on real estate. 
 
 In this action we have been solicitous to require 
 actual notice to be given to the delinquent taxpayer if it 
 be possible to give him such notice. 
 
 A large proportion of tax sales which have subse- 
 quently gone to deed heretofore have been of property be- 
 
80 
 
 longing to non-residents of the county in which the 
 property is located, and in many instances the holders 
 have been non-residents of the State. In such cases of 
 necessity the notice of foreclosure will be by publication. 
 
 Under recent decisions of the Supreme Court of this 
 State the jurisdictional allegations in an affidavit for pub- 
 lication of summons under certain conditions are somewhat 
 uncertain, and the exercise of judicial interpretation as to 
 the sufficienqy of any particular affidavit is, in our judg- 
 ment, given too wide a latitude. 
 
 We have therefore been at some pains to define and 
 prescribe accurately what the affidavit in such cases must 
 show, and while our duties are limited to recommending 
 legislation in connection with public revenue, we never- 
 theless take this opportunity of recommending that the 
 general statutes referring to the service of summons by 
 publication be amended in conformity with our recom- 
 mendations here. 
 
 The State of Washington has had in force for a 
 number of years a provision requiring the foreclosure of 
 tax sale certificates, and from conversation and corres- 
 pondence with tax officials of that State we learn that 
 the system is working to their entire satisfaction. 
 
 The procedure we have recommended differs some- 
 what from that of Washington, but we believe the method 
 we have adopted is more appropriate under bur laws and 
 conditions than would be the exact procedure adopted by 
 our sister State. 
 
 STATE BOARD OF EQUALIZATION— SECTIONS 246 
 TO 253, INCLUSIVE. 
 
 We believe the importance of the State Board of 
 Equalization in the revenue scheme of the State has not 
 been fully appreciated. 
 
81 
 
 The functions of this Board are important and their 
 proper and careful exercise is a matter of concern to 
 every taxpayer in the State. To the duties already 
 required of the Board, we have added others, and in doing 
 so have agreed to recommend that the number of the 
 members of the Board be reduced from four w three; that 
 one member be appointed each alternate year to serve for 
 a term of six years, thus keeping on the Board at all 
 times two members who have had at least two years' 
 experience; and that the salaries of the members be fixed 
 at a sum that will insure the services of competent men 
 who will give all of their time to the work of the Board. 
 
 The amount of the salary we have fixed at thirty- 
 six hundred dollars per annum. This, in our opinion, is 
 the very least that should be allowed, and we believe that 
 a salary of forty-five hundred or five thousand dollars 
 per annum would prove to be money well expended. 
 
 In addition to the duties already required of the 
 Board, we have added a requirement that they continue 
 and keep up the work of this Commission, whose existence 
 will terminate with the filing of this report, by Iceeping 
 in touch with the tax legislation in other States, and 
 the results of the study and investigations of tax experts 
 in this and other countries; to make recommendations 
 from time to time of changes in the revenue laws deemed 
 by such Board to be necessary or proper, and to provide 
 for and hold district conventions of county officials 
 for consideration and discussion of questions affecting 
 taxation and kindred matters in different parts of the 
 State from time to time. 
 
 The requirement to take charge of, record and report 
 on the affidavits concerning the true consideration in 
 deeds, which is discussed in a later portion of this report, 
 will also add considerable labor and responsibility to th^ 
 Board. 
 
 6.TR 
 
82 
 
 Then if the minority report of one of the members 
 of this Commission relating to the appointment of county 
 assessors by the State Board of Equalization is adopted, 
 such provision will add greatly to the duties and responsi- 
 bility of the Board. 
 
 It will be noted that we have not recommended any 
 change in the method of appointing the members of the 
 State Board of Equalization. We are aware that there 
 has recently been more or less agitation of the question 
 as to whether or not members of this Board ought to 
 be elected by the people rather than appointed by the 
 Governor. Attaching, as we do, great importance to the 
 possession of special training and knowledge by the mem- 
 bers of this Board; and appreciating the importance and 
 magnitude of the service they are required to perform 
 to the State; and believing that the present practice of 
 keeping the Board non-partisan in its composition is one 
 of the strongest safeguards to the people that the work 
 will be done fairly, equitably, and to the interest of all tlie 
 people of the State, we would much regret to see the day 
 when the office should be made a reward for partisan 
 political activity. Our belief that the Governor of the State 
 can and will select better qualified men for these positions 
 than would ordinarily be elected is not due to any distrust 
 of the people of the State, but rather to the fact that from 
 the very nature of things the general public cannot be 
 expected to take the time to inform itself as to the quali- 
 fications of a man for a position requiring special 
 knowledge. 
 
 One of the first things insisted upon by modern 
 political economists as a much needed measure of reform 
 is the short ballot. What with the Australian ballot as 
 big as a blanket and the complicated voting machine with 
 its system of knobs, levers and ropes, confined in the 
 recesses of a not too well lighted booth, the chances for 
 the average voter to make an intelligent selection from 
 among the vast number now presented for his consider- 
 ation are reduced to a minimum. 
 
83 
 
 Representative government is none the less represen- 
 tative because a large portion of the executive officers 
 are appointed by officials elected by the people. 
 
 We believe experience shows that where the respon- 
 sibility is confined by the short ballot to a few elective 
 officers, they being responsible not only for the conduct 
 of their own offices but for the conduct of those whom 
 they are required by law to appoint, that a higher state of 
 efficiency in public office has resulted accompanied by a 
 decreased cost for such improved service. 
 
 For the reasons given, we believe that the best in- 
 terests of the State will be subserved by a continuation 
 of the policy of a non-partisan State Board of Equalization 
 appointed by the Governor of the State. 
 
 SETTLEMENTS AND REPORTS— SECTIONS 254 TO 
 265, INCLUSIVE. 
 
 We have here simply collected in one place the sections 
 heretofore scattered through the statutes relating to 
 settlements and reports of tax officials. — 
 
 MISCELLANEOUS— SECTIONS 266 TO 277, 
 INCLUSIVE. 
 
 Section 267, in carrying out the tax number system 
 heretofore referred to, simply provides that the tax num- 
 ber shall be a sufficient description of real estate in any 
 instrument in connection with tax proceedings. 
 
 Other miscellaneous provisions are simply a collection 
 of existing laws. 
 
84 
 SUPPLEMENTAL BILLS. 
 
 A number of new provisions and amendments to exist- 
 ing statutes which we desire to recommend we have, for 
 various reasons, thought best not to incorporate in the 
 general bill, but to submit for your consideration in the 
 form of separate bills. 
 
 The reasons for submitting them in this form is not 
 that we have any doubt as to the advisability of their 
 enactment, but because they are in some instances amend- 
 ments of statutes outside the general title relating to 
 revenue, and others if they might properly be included 
 in that title would come under the heading of "Miscel- 
 laneous Provisions," and it is therefore simply as a 
 matter of convenience and not because we consider them of 
 minor importance that we recommend them in this form. 
 
 AFFIDAVITS AS TO THE TRUE CONSIDERATION 
 
 OF DEEDS. 
 
 This act provides that no instrument affecting the 
 title to land is entitled to record unless accompanied 
 by an affidavit stating that the consideration named 
 J;herein is the true consideration, or if such be not the Tact, 
 then stating what the true consideration is. This affi- 
 davit is not to be recorded, but to be forwarded to the 
 State Board of Equalization, which keeps a record of all 
 such affidavits and forwards the information thereby con- 
 veyed to the several county assessors. 
 
 We believe that within a very short time the enforce- 
 ment of this statute will place in the hands of the 
 State Board of Equalization a mass of accurate informa- 
 tion concerning real estate values throughout the State 
 that will be of the utmost importance and assistance in 
 the equitable assessment of all such property. 
 
85 
 
 We had at first contemplated requiring such instru- 
 ments to state the true consideration, and not providing 
 for the filing of an affidavit, but believing that the law 
 would more likely be evaded if no affidavit were required, 
 and recognizing the fact that there may be at times 
 legitimate business reasons why the parties to such instru- 
 ments prefer not to have the true consideration appear 
 therein, we decided to recommend the requirement pro- 
 viding for the affidavit, and leaving the parties to state 
 the true consideration in the instrument itself or not, as 
 ^ they may elect. 
 
 AN ACT EXTENDING THE TERM OF COUNTY 
 TREASURERS. 
 
 Under the present system of requiring the County 
 Treasurer to surrender his office on the first Monday 
 in January, there occurs a change in the office at the 
 busiest time of the year while the treasurer is engaged 
 in the collection of the taxes levied for the previous 
 year, and before he can by any possibility get the affairs 
 of his office and the business of the preceding year in 
 shape to turn over to his successor. It thus happens 
 that with every change of County Treasurer the incoming 
 treasurer has to close up and settle the business of his 
 predecessor. 
 
 These conditions have induced us to recommend that 
 all County Treasurers elected at the general election in 
 1912, shall hold office until the first Monday in March, 
 1915, and that subsequently elected County Treasurers 
 shall hold office for two years, the term, however, com- 
 on the first Monday in March instead of the first Monday 
 in January. 
 
86 
 
 AN ACT EXTENDING THE TERMS OF COUNTY 
 ASSESSORS. 
 
 The County Assessors upon taking office find them- 
 selves immediately, and often without previous experience, 
 face to face with their most important duties. 
 
 We believe that the assessor before commencing his 
 assessment should have time to familiarize himself with 
 the duties and needs of his office, and have therefore 
 provided that the assessors elected at the general election 
 in 1912 shall, hold office until the first Monday in July, 
 1915, thus extending the terms of the present assessors 
 six months. 
 
 In our Preliminary Report we had something to say 
 in relation to our conception of the importance of the 
 office of County Assessor. We see no occasion to modify 
 what we there said, and believing as we do that ex- 
 perienced assessors are of more value to the State than 
 those who are inexperienced, we have agreed that the 
 term of tlie County Assessor ought to be extended to four 
 years, and so recommend. 
 
 SALARIES OF COUNTY ASSESSORS. 
 
 We believe that the salaries of County Assessors are 
 too low. No county official, in our judgment, has services 
 to perform that more nearly touch the interests of all the 
 people than the assessor. We have therefore recommended 
 that Section 2057, Compiled Laws of Utah, as amended 
 by Chapter 79, Laws of 1911, be so amended that the 
 maximum salaries allowed to the assessor shall be the 
 same as that fixed for the clerk. We have made no other 
 change in this section. 
 
87 
 
 In this connection we desire to call attention to the 
 fact that under the present statute in a number of in- 
 stances the maximum salaries allowed in counties coming 
 within class 11 are higher than those allowed in class 10. 
 
 This does not seem to be in harmony with the spirit 
 of the entire statute, but inasmuch as we do not con- 
 strue recommendations to correct such inequalities to come 
 within the province of this Commission, we simply call 
 attention to the fact without making any recommendations 
 in reference thereto. 
 
 LICENSE TAX FOR COMMERCIAL AGENCIES. 
 
 There are in this State a number of corporations en- 
 gaged in the Mercantile Agency business that do, accord- 
 ing to common report, a very large and lucrative business 
 without contributing any appreciable amount toward pay- 
 ing the expenses of the State under whose protection they 
 have built up so large and flourishing a business. 
 
 Believing that a requirement to pay in proportion 
 to ability is equitable taxation we have sought to correct, 
 in a measure at least, this inequality by providing for 
 a State License Tax to be assessed against such cor- 
 porations. The amount which we have fixed as two 
 hundred fifty dollars may be too low. We certainly be- 
 lieve it is not too high. 
 
 SPECIAL ASSESSMENTS AGAINST CORPORATIONS. 
 
 This act simply provides that public service cor- 
 porations occupying the public streets or highways of the 
 State shall contribute their just proportion of special 
 
assessments levied for the purpose of improving such 
 streets or highways. We can see no good reason why 
 such a corporation making a greater use of the highway 
 than any one abutting owner should not be required to 
 pay its share of the cost of improving such highway, even 
 though the amount equitably assessable against such cor- 
 poration be small. 
 
 POLL TAX. 
 
 The two succeeding bills are amendments of existing 
 statutes, and are so amended as to repeal all authority for 
 levying and collecting poll tax. 
 
 in our Preliminary Report we give our reasons for 
 
 believing that the poll tax ought to be abolished, and 
 
 these amendments are recommended in harmony with 
 that belief. 
 
 MORTGAGE BROKERS. 
 
 There are quite a large number of corporations, firms 
 and individuals doing business in this State in loaning 
 money to residents of the State on real estate security. 
 Many of these brokers have a large amount of money 
 of their own, and their method of operating is to make 
 loans from their capital, sell their securities in the east, 
 loan the money again, and thus employ the amount of their 
 capital several times during the year in making such 
 loans. They pay no taxes on the capital invested in 
 the business, claiming exemptions under the Constitu- 
 tional provision exempting mortgages from taxation. 
 
 We believe that such concerns ought to pay some 
 revenue to the State, and we have therefore prepared 
 
89 
 
 a bill providing for a graduated license tax against such 
 institutions. 
 
 INHERITANCE TAX. * 
 
 There seems to us to be two objections to our 
 inheritance tax law as now existing; first, that the law 
 makes no distinction in the amount of tax collected between 
 direct and collateral heirs, and that the tax on small 
 estates to direct heirs is too heavy; and, second, that the 
 tax by reason of its harshness in that respect has been 
 too often and too easily evaded by citizens of this 
 State. 
 
 The tax provided for is unclassified and non-pro- 
 gressive. The widow of a decedent pays the same tax 
 with the same exemption that is paid by ,a non-resident 
 alien of no relationship. The rate is five per cent on 
 all amounts over ten the thousand dollar exemption. We 
 have amended this law by making the tax classified and 
 progressive, and reducing the amount of the exemption 
 to five thousand dollars for direct heirs and one thous- 
 and dollars for collateral. 
 
 We had contemplated a much more complete and 
 elaborate classification than the one presented in this bill, 
 with higher progressive rates graduated according to the 
 degree of relationship and the amount of the inheritance, 
 but . upon the representations of officials, upon whom de- 
 volves the duty of collecting this tax, that the classification 
 and table of rates we had thought of adopting, and which 
 is shown by the table in our Preliminary Report, was 
 rather complicated and would render the collection of the 
 tax more difficult, we concluded to make a more simple 
 classification, that of direct and collateral heirs only, and 
 providing a progressive tax for direct heirs and a straight 
 five per cent tax above the one thousand dollar exemption 
 for collateral heirs. 
 
90 
 
 Under the classification and rates we recommend, 
 we believe the tax will be cheerfully paid, and that there 
 will be comparatively few efforts made to avoid it ; but as 
 a further precaution, and in order to forestall any 
 attempt to evade the payment of this tax, we have pro- 
 vided in Section 8 that all transfers made by gift or by 
 grant for a nominal consideration, or in trust, or to a 
 holding corporation at any time within five years prior 
 to the death of the grantor shall be conclusively presumed 
 to have been transferred in anticipation of death and 
 taxed accordingly. 
 
 Section 10 is designed to aid the officials charged with 
 the duty of collecting the inheritance tax in the perform- 
 ance of their duties, and has been found to be a necessary 
 provision by the officials engaged in enforcing the present 
 law. 
 
 In Section 11 we have, in addition to the other de- 
 ductions allowed to be included in the term ''debts," 
 provided that sums paid to attorneys for services in the 
 settlement of an estate shall also be allowed. 
 
 This necessary expense has not heretofore been 
 deductible, ^nd we see no reason why it is not as legiti- 
 mate an expense and as properly deductible as any other 
 expense connected with the settlement of the estate. 
 
 It sometimes happens that an estate consists largely 
 of securities of fluctuating value. It also sometimes 
 happens that property belonging to an estate is discovered 
 after an appraisement has been made. It may even happen 
 that the State Treasurer may have reason to believe 
 that a portion of the assets of an estate have been wilfully 
 withheld from the appraisement. 
 
 It therefore might be that between the time when 
 the appraisement was had and the time when the inheri- 
 tance tax is payable, the estate would greatly increase 
 
91 
 
 or decrease in value. In such cases it seems just and 
 proper that a new appraisement be had. Therefore, in 
 Section 41, we have provided that either the State Treas- 
 urer or a person interested in the estate may apply for a 
 reappraisement, and in the event that a difference of more 
 than ten per cent is shown, the tax to be computed on 
 the new appraisement. If the appraisement shows no 
 material change in the value of the estate, then the cost 
 of the appraisement to be paid by the person applying 
 therefor. 
 
 Under the present practice there has seemed to be 
 some difficulty in relation to the payment of costs, taxable 
 to the State, and we are informed that a number of special 
 bills have to be passed at each session of the Legislature 
 to pay such costs long past due. 
 
 We recommend that a small appropriation be included 
 in the general appropriation bill from which such costs 
 can be paid, thus avoiding the necessity of legislative action 
 on each item of that description. 
 
 These are the only changes of any moment that we 
 recommend in the existing law. 
 
 CONSTITUTIONAL AMENDMENTS. 
 
 We had hoped to be able to recommend a system that 
 would be more in accordance with the results of recent in- 
 vestigations and modern developments in this great sub- 
 ject. The radical changes which we expected to recom- 
 mend, and without which we believe no perfect system of 
 taxation can exist, were made impossible because of the 
 restrictions of our Constitution. 
 
 The amendments submitted to the people for ratifi- 
 cation at the last general election would have permitted a 
 
92 
 
 long step forward in scientific revenue legislation. That 
 such amendments were not adopted we believe was due 
 to insufficient information as to the purpose and effect 
 of the amendments not only on the part of the people 
 themselves, but on the part of many of those who assumed 
 to lead them and advise them how to vote. Leaders who 
 strained every nerve to defeat these amendments at the late 
 election are now demanding of this Commission, and of 
 the Legislature to whom this report is made, bills provid- 
 ing for example for a more equitable distribution of the 
 taxes derived from public service corporations, or for 
 exemptions from taxation of the property of the poor 
 man's home or household furniture, not realizing perhaps 
 that under our present Constitution such legislation is im- 
 possible. • 
 
 Until our State Constitution is amended, and the Leg- 
 islature left free to meet the many problems arising under 
 modern conditions in relation to the revenue system un- 
 hampered by constitutional restrictions, we can never 
 have a system of taxation that will be entirely just to all 
 the people of the State. 
 
 What we have done has been with the purpose of so 
 amending oijr present system as to make it as equitable 
 as we could devise under the Constitution. 
 
 The method of amending the Constitution, if it is to 
 be amended, must be left to the wisdom of the Legisla- 
 ture. 
 
 We believe the best result will be obtained by sub- 
 stituting for Article 13 of our Constitution the recom- 
 mendation of the National Tax Association to the States 
 of Arizona and New Mexico, as the only constitutional pro- 
 visions necessary or advisable. It is as follows: 
 
 '*The power of taxation shall never he surrendered, 
 suspended or contracted away. All taxes shall he uni- 
 form upon the same classes of property within the terri- 
 
93 
 
 torial limits of the authority levying the tax, and shall 
 be levied and collected for public purposes only." 
 
 It is quite possible that so radical a change in our 
 Constitution would not be ratified by the people of the 
 State at the present time, and it may be that it would be 
 useless to present such an amendment for ratification. 
 
 The adoption of the four amendments defeated at the 
 last general election together with one more permitting 
 the Legislature to make an equitable distribution of the 
 taxes derived from Public Service Corporations would per- 
 mit the taking of a long stride forward in tax legislation 
 in this State. 
 
 It has also been suggested that a Constitutional Con- 
 vention ought to be called to re-write our Constitution, 
 thus placing in the hands of representatives of the people 
 specially elected for that purpose the burden and duty of 
 providing a constitution which while maintaining suffic- 
 ient safe-guards against emotional or unwise legislation 
 would still give to the Legislature sufficient latitude to 
 enable it to provide for a just, equitable and modern sys- 
 tem of taxation. 
 
 CONCLUSION. 
 
 As we have already indicated, the failure of the pro- 
 posed Constitutional amendments has made impossible the 
 principal and vital reforms in our revenue laws that we 
 had contemplated. 
 
 We have however been able to recommend quite a 
 large number of changes which, we believe, will, if adopted, 
 be found to provide a system greatly in advance of what we 
 now have. 
 
94 
 
 We have attempted to secure the placing on the as- 
 sessment rolls of a large amount of property not hereto- 
 fore taxed; to provide for the more equitable assessment 
 of all property; and to provide more simple, sure and ef- 
 fective methods of administration. 
 
 The results of our labors are presented herewith for 
 your consideration. 
 
 Respectfully submitted, 
 
 HARDEN BENNION , 
 C. S. PATTERSON, 
 FRANCIS W. KIRKHAM, 
 
 Commissioners. 
 
95 
 
 MINORITY REPORT OF HARDEN BENNION. 
 
 The undersigned, a minority of the above Commission, 
 while regretting very much the necessity for so doing, 
 feels compelled to present for your consideration a report 
 covering one phase of the subject of taxation in which he 
 differs in opinion from the majority members. 
 
 There seems to be a public sentiment to the effect 
 that taxes are now as high as it is possible to make 
 them under the present law and that a change of the 
 system to assessment at full value would place the people 
 at the mercy of a set of grasping and irresponsible offi- 
 cials, who could and would plunder the people at will. 
 The very reverse is the case. 
 
 It is now absolutely within the power of the taxing 
 authorities to double or treble all direct taxes, not by 
 raising the levies, but by raising values to "full cash 
 value" — now required by both the Constitution and laivs 
 of the State. Assessment at full value, coupled with a 
 revision downward of the maximum levies, permitted by 
 law to be made, to a point where such maximum levies 
 would produce, when applied to a full valuation assess- 
 ment, no more revenue than is now collected, would not 
 only not increase taxes in the aggregate, but would actually 
 take it out of the poiver of a State or county administra- 
 tion to levy and collect higher taxes than are now being 
 collected. In fact such a system could, if the people see 
 fit, so limit the levies that all taxes would be even lower 
 than they now are. » 
 
 However, public sentiment has in the past seemed to 
 demand much of the public service along all lines of 
 activity. The public schools, high schools, the higher 
 educational institutions, public health and sanitation, the 
 care of the unfortunate and criminal elements of society, 
 good roads and bridges, public buildings — all these, and 
 
96 
 
 many other very proper functions of government, have 
 demanded large expenditure of public funds. Such funds 
 can be secured only by taxation in some form, and such 
 expenditures are for the benefit of the general public, 
 and secure for the v^hole people of the State or its several 
 political subdivisions, collectively, that which they require 
 to be done, but which they cannot possibly accomplish 
 individually. 
 
 But if the people feel that the improvement of the 
 public service has gone far enough, or is progressing 
 faster than their ability to pay for it, then such senti- 
 ment expressed at the polls and through their duly elected 
 representatives in the Legislature can check such improve- 
 ment and by further limitation of tax levies applied to a 
 full valuation assessment, reduce taxes to any desired 
 point. 
 
 Under such a system as is proposed above, truth and 
 fact, not fiction, would be the groundwork of our assess- 
 ments. We have no patience with the plan, adopted in 
 some states of making levies upon a percentage basis, say 
 from twenty to sixty per cent of the full value, because 
 such assessment presupposes the fixing of actual value; 
 but even such a system is in advance of our haphazard, 
 go-as-you-please way of doing things, and if there is 
 any good reason why property should not be assessed at 
 full value, we advocate the amendment of our Constitu- 
 tion and laws so as to allow of assessment on some 
 definite, specified percentage basis. But the scaling down 
 of these maximum levies by law, and the actual assessment 
 of property at full value, i is not a matter requiring con- 
 stitutional amendment. 
 
 This Commission is therefore unanimous in its belief 
 that all property should be assessed at full value, but upon 
 rates fixed by law at a point so low that taxes could 
 not, under such full value assessment, be any higher than 
 they now are; but the majority members of the Commis- 
 
97 
 
 sion, believing that the actual value of all the property 
 of the State is at least three times that of the present 
 assessed value and that a consequent reduction of tax 
 rates to one-third of those now levied must necessarily 
 follow such full value assessment, maintain that certain 
 classes of property now very properly, in our opinion, 
 assessed much nearer to actual value as defined by law 
 than the general property of the State, would under a 
 full value assessment of all property escape their just 
 share of taxes, and necessarily throw the burden from 
 which they are thus relieved upon the balance of the prop- 
 erty of the State. 
 
 The principal beneficiaries under such a plan, would 
 be mining companies, which pay taxes on their net pro- 
 ceeds, now taxed at one hundred per cent of such net 
 proceeds, and consequently paying three times as much 
 taxes on their net proceeds as they would under the pro- 
 posed reduced levies, and banking property, now generally 
 assessed under the prevailing practice, at seventy-five 
 per cent of its capital, surplus and undivided profits, and 
 therefore not susceptible of increased valuation in the 
 same ratio as the general property of the State. For this 
 reason, the majority members of the Commission believe 
 that until such time as the State Constitution is so 
 amended as to permit the classification, of property for 
 taxation and the application of varying rates to the differ- 
 ent classes, or until some other plan shall be devised 
 which will prevent the reduction of taxes upon the most 
 profitable and wealth producing investments in the State, 
 and that at the expense of other classes of property not 
 so profitable, it is inadvisable to apply the full valuation 
 method of taxation. 
 
 I shall not burden this report with a discussion of 
 the merits of the taxation of mines on their net pro- 
 ceeds, and banks upon their capital surplus and undivided 
 profits, and both at the same ratio as are levied against 
 all other property assessed at full value ; but rather will 
 
 7-TR 
 
98 
 
 agree, with my conferees, that the adoption in this State 
 at the present time of a system of assessment at full 
 value preceded by a corresponding reduction of levies, 
 would reduce very materially the assessment of these two 
 classes of property. For the year 1912 the assessment of 
 net proceeds of mines in this State amounted to $7,450,000 
 and that of banks to $7,500,000, estimated, there being no 
 separate classification of banking property on the assess- 
 ment rolls. 
 
 Therefore, assuming that full valuation of all the 
 property of the State would raise its assessed value to 
 three times the amount at which it is now assessed, and 
 assuming that it is desirable to raise the same amount of 
 revenue that is now raised, the State would lose to its 
 general fund, State school and State high school funds 
 $37,247.00 per year from the assessment of the net pro- 
 ceeds of mines, and of course the several counties and 
 other lesser taxing districts would also suffer according 
 to their varying rates. 
 
 Assuming also that the banks of the State are now 
 assessed at seventy-five per cent of their value, as stated 
 above, their assessment at full value and at one-third of 
 the present rates of levy would mean that this class of 
 property would pay forty-one and two-thirds per cent of 
 the amount it now pays, and the State funds would lose 
 upon a present valuation, as estimated above, the sum of 
 $32,812.50, making a total loss to State funds from banks 
 and mines of the sum of $70,059.50, which loss, of course, 
 would fall upon other property, as would also the addi- 
 tional loss to county and school funds. 
 
 Notwithstanding such loss, the undersigned, a min- 
 ority of the commission, desires to recommend seriously 
 and earnestly the adoption by the State of the full valua- 
 tion and low rate plan, here and now, and without waiting 
 for amendment of the Constitution, and to that end has 
 prepared for introduction bills designed to reduce all 
 
99 
 
 general and special tax levies, excepting only such as must 
 be authorized by a vote of the people, to about one-third 
 of the maximum rates now allowed by law. In support 
 of this proposition, I desire to refer to, and make a part 
 of this report, that part of the Preliminary Report of this 
 commission beginning on page 14, entitled ''Assessment 
 at Full Value;" also to call attention to the fact that our 
 Constitution and laws are now and have always been 
 replete with demands for assessment at full value and 
 provide dire penalties upon both taxpayers and officials 
 who disregard such demands. The wanton disregard of 
 these plain provisions of the law has reached such an ex- 
 tent, and has been so long continued that even our best 
 citizens, men whose word even, to say nothing of their 
 oath, is considered synonymous with probity and integrity 
 in the ordinary business of life, have come to look upon 
 the falsification of tax returns as a matter of course, their 
 sworn statement as affecting taxation of no more conse- 
 quence than empty air. Of course, there are exceptions 
 to this rule, but such exceptions must necessarily and un- 
 avoidably bring upon themselves injustice so rank that I 
 feel that the State of Utah cannot longer afford to tolerate 
 it, or be a party to it. 
 
 Another reason for assessment at full value and at 
 low rates is found in the fact that under such a system 
 and with rates reduced to a total of from ten to fifteen 
 mills, the assessment of money and credits could be much 
 more readily enforced, and this class of property be made 
 to bear a part of its share of the public burden. The 
 assessment of this class of property under existing con- 
 ditions is a farce, not one thousandth part of that existing 
 in the State being taxed (excepting only that part repre- 
 sented by the capital stock of banks) ; and such non- 
 assessment is justified and accounted for first because of 
 its non-discoverability by the assessing official, second 
 because of the well founded belief that if found and 
 assessed at the prevailing rates it would seek deposit and 
 
100 
 
 investment outside the , State, and third, because of the 
 fact that if assessed at all it must be assessed at full value 
 and at rates that v^ould take for taxes from fifty to one 
 hundred per cent of its entire income, speaking now of 
 money loaned, and would draw heavily on the principal of 
 money on deposit or of non-interest bearing solvent credits. 
 
 Tax experts without exception maintain that the con- 
 stantly increasing rates of taxation are responsible for 
 the pernicious practice of undervaluation and of the con- 
 cealment of intangible personalty from the eyes of the 
 assessor; hence the full valuation of the general property 
 of the State, together with a reduction of levies to the 
 lowest possible point consistent with the administration of 
 good government, will tend to bring us back to the time 
 when men could and did make full and honest return of 
 their property for taxation. 
 
 And again, notwithstanding the fact that the taxes 
 on mines and banks may be reduced at the expense of other 
 classes of property, the law ought to be enforced, and ought 
 to govern in the premises rather than that it should be re- 
 quired of assessors and other officials to assess, in plain 
 and unmistakable violation of law, one class of property 
 at twenty to forty per cent of its value and another class 
 at seventy-five to one hundred per cent. If it is good law 
 that all classes of property should be assessed at the same 
 rates then banks and mines should have the benefit of such 
 rates, and if it is not good law it should still be enforced 
 because the best v^ay to bring about the repeal of a bad 
 law is to eliforce it. 
 
 It is without doubt true that a change from the pres- 
 ent system to that of full valuation will bring about a great 
 upsetting of taxation conditions and valuations and will 
 cause objection and protest from those whose taxes will be 
 greater than they now are. Much greater effort, activity, 
 and responsibility will be required of taxing officials. But, 
 in my opinion, such upsetting and activity, effort and re- 
 
101 
 
 sponsibility are all demanded by the present situation and 
 cannot come too soon, hence I say again, let the change 
 come here and now and let those whose withers are pinched 
 wince, and those entitled to relief enjoy it. 
 
 Respectfully submitted, 
 
 HARDEN BENNION, 
 
 
102 
 
 MINORITY REPORT OF C S PATTERSON. 
 
 While I believe that the recommendations of this com- 
 mission changing the commencement of the term of the 
 county assessor from the first Monday in January to the 
 first Monday of July, and the recommendation for a four 
 years' term, and the further recommendation increasing 
 the salary, are , icn^ stqps in advance, I also believe that 
 the proposed reforms do .not go far enough, and that while 
 they, would undoubtedly result in securing a better and 
 more experienced class of assessors, and that consequently 
 there would result a more equitable assessment of the 
 property of the State, there would still be the difficulty 
 of varying standards of valuation in the different counties 
 which the present machinery would be unable to correct, 
 and that great inequalities in taxation would continue to 
 exist. 
 
 ■ Impressed with this condition, I have prepared and 
 submit herewith a bill abolishing the office of county 
 assessor as an elective office, and placing the assessment 
 of all property within the State in the hands of the State 
 Board of Equalization. 
 
 The bill provides that county assessors be appointed 
 by the State Board of Equalization from a list of three 
 candidates proposed by the Board of County Commis- 
 sioners of the county in which the appointment is to be 
 made, such candidates also to be endorsed by the district 
 judge of the district within which the county is situated; 
 the salary of the assessor to be fixed by the State Board 
 of Examiners and paid by the State. Assistants to be 
 appointed by the assessor and confirmed by the State 
 Board of Equalization. 
 
 I think it will be conceded without argument that 
 where all the assessors of the State are under the direction 
 and control of the central body with authority to direct 
 
103 
 
 and control the action of the assessors to fix within 
 reasonable limits the valuation at which each class of 
 property shall be assessed, there would result an assess- 
 ment of the property of the State that would practically 
 require no equalization whatever. 
 
 In our recommendations we have added new duties 
 and required additional services from the State Board 
 of Equalization. The affidavits as to the true consider- 
 ation of deeds are filed and recorded with that board; 
 reports from the State Land Board are made to it, and 
 it is required to more completely keep in touch with 
 revenue conditions and revenue officials throughout the 
 State. All these requirements make the State Board of 
 Equalization more than ever the one competent board to 
 have charge of the assessment of all property for the 
 purposes of taxation. 
 
 I do not believe that it is possible to secure a uniform 
 valuation of the property of the State until the work of 
 securing that valuation is in the hands of some competent 
 central authority. 
 
 I do not understand that my associates on this com- 
 mission object to the provisions of this bill or that they 
 do not agree with me that its enactment would result in a 
 much more equitable assessment of the property of the 
 State. 
 
 If I understand their views correctly, they refrain 
 from joining with me in this recommendation on the 
 ground that the people of the State would probably not 
 consent that one - of the important elective offices of the 
 county be hereafter filled by appointment. I think what 
 we have heretofore said in relation to the election of the 
 members of the State Board of Equalization is equally 
 applicable in this connection. 
 
 If it be conceded, as I think it must be by everyone 
 who has given the subject consideration, that the method 
 I suggest, or some similar method, would result in a more 
 
104 
 
 fair assessment, then I have sufficient confidence in the 
 good sense of the people of this State to believe that they 
 v^ill welcome any innovation which promises such desirable 
 results, even though it does deprive them of whatever 
 pleasure there may be in the contention as to which of two 
 men, both of whom are unknown to the most of them, 
 shall be elected county assessor. 
 
 I believe that county assessors should be citizens of 
 the county the property of which they are required to 
 assess. I believe that they should be well qualified for 
 the work, and in order that men having these qualifica- 
 tions may be selected, the provisions in relation to the 
 appointment of the assessor have been included in the bill. 
 
 I cannot too strongly urge upon this Legislature the 
 passage of this bill. I believe it to contain one of the 
 most important provisions among all the changes we have 
 recommended. More than that, I am of the opinion that 
 the benefits resulting from the passage of this bill will be 
 greater than those of any single enactment which we have 
 recommended. I believe the people of the State are ready 
 to accept, and that they are demanding reforms in the 
 assessment of property, and I know of no single reform 
 in methods of assessment that promises so much in the 
 way of fair and equitable valuations as do the provisions 
 of this bill. 
 
 Should this bill be enacted. Section 541, Compiled 
 Laws, should be amended by striking out the word 
 ''Assessor" from the list of county officials herein 
 provided, and Section 2057, Compiled Laws, as amended 
 by Chapter 79, Laws of 1911, should be amended by 
 striking therefrom all reference to the maximum salaries 
 of County Assessors. 
 
 Respectfully submitted, 
 
 C. S. PATTERSON. 
 
105 
 
 AN ACT PROVIDING A GENERAL REVENUE 
 MEASURE FOR THE STATE, AND REPEALING 
 TITLE 80, COMPILED LAWS OF 1907, AS 
 AMENDED BY CHAPTER 94, LAWS OF 1909; 
 CHAPTER 63, LAWS OF 1909; CHAPTER 117, 
 LAWS OF 1909; CHAPTER 90, LAWS OF 1909; 
 CHAPTER 85, LAWS OF 1911; CHAPTER 83, 
 LAT^^f OF 1911; CHAPTER 116, LATf^ Oi^ 1911; 
 CHAPTER 114, LAT75 OF 1911; AiVZ> REPEAL- 
 ING CHAPTER 66, LAT1^5 OF 1911. 
 
 Be It Enacted by the Legislature of the State of Utah: 
 
 DEFINITIONS. 
 
 1. Whenever terms mentioned in this section are 
 employed in this Act, they are employed in the sense 
 hereinafter affixed to them, to wit: 
 
 1. The term ''Property" includes moneys, credits, 
 bonds, stocks, franchises, and all other matters and 
 things real, personal and mixed capable of private own- 
 ership; but this shall not be so construed as to authorize 
 the taxation of the stocks of any company or corporation 
 when the property of such company or corporation, repre- 
 sented by such stocks, has been taxed; 
 
 2. The term ''real estate" includes: 
 
 First. The possession of, claim to, ownership of, 
 or right to, the possession of land; 
 
 Second. All mines, minerals, and quarries in and 
 under the land subject to the provisions of Section 53, 
 all timber belonging to individuals or corporations, grow- 
 ing or being on the lands of the State or the United States, 
 and all rights and privileges appertaining thereto; 
 
 Third. Improvements. 
 
 3. The term "improvements" includes all build- 
 ings, structures, fixtures, fences and improvements erected 
 
106 
 
 upon or affixed to the land, whether the title has been 
 acquired to said lands or not; 
 
 4. The term "personal property" includes everything 
 which is the subject of ownership not included within 
 the meaning of the terms ''real estate" and ''improve- 
 ments" ; 
 
 5. The terms "value" and "full cash value" mean 
 the amount at which the property would be taken in 
 payment of a just debt due from a solvent debtor; 
 
 6. The term "credit" means those solvent debts, 
 secured or unsecured, owing to a person; 
 
 7. The term "debts" means those secured or un- 
 secured liabilities owing by a person; 
 
 8. The term "person" as used in this Act shall 
 be construed to include partnerships, corporations, and 
 associations of persons. 
 
 ASSESSMENT. 
 
 General Provisions: 
 
 2. AIL property in this State, not exempt under 
 the laws of the United States, or under the Constitution 
 of this State, shall be taxed in proportion to its value, 
 as hereinafter provided. 
 
 3. All taxable property must be assessed in the 
 county, city, town or district in which it is situated. 
 Land must be assessed in parcels or subdivisions not 
 exceeding six hundred forty acres each, and tracts of 
 land containing more than six hundred forty acres, 
 which have been sectionized by the United States Govern- 
 ment, must be assessed by sections or fractions- of sec- 
 tions. 
 
 4. All property and franchises owned by railroads, 
 street railroads, car, telegraph and telephone, electric 
 
107 
 
 light, pipe line, power, canal, irrigating and express 
 companies, operated in more than one county in this 
 State, and all the machinery used in mining, and prop- 
 erty and surface improvements upon or appurtenant 
 to mines and mining claims which have a value separate 
 and independent of all such mines or mining claims, 
 and the net annual proceeds of all such mines and mining 
 claims in this State must be assessed by the State Board 
 of Equalization as hereinafter provided. 
 
 5. The property of the United States, of the State, 
 counties, cities, towns, school districts, and public libraries, 
 and lots with the buildings thereon used exclusively for 
 either religious worship or charitable purposes, and 
 places of burial not held or used for private or corporate 
 benefit, shall be exempt from taxation. Ditches, canals, 
 flumes, and pumping plants, owned and used by indi- 
 viduals or corporations for irrigating lands owned by 
 such individuals or corporations, or the individual mem- 
 bers thereof, shall not be separately taxed so long as 
 they shall be owned and used exclusively for such 
 purposes. 
 
 6. The State Board of Equalization must pre- 
 pare and furnish to each county an assessment roll with 
 appropriate headings in which must be listed by the county 
 assessor of each county all property within the county, 
 which must be specified in separate columns under the 
 appropriate heading, with an additional column in which 
 must be shown the cash value of each item of assess- 
 ment, so. classified and arranged by school district, city, 
 town or other taxing district, with appropriate columns 
 for the taxes and separately setting out any bounty or 
 other special taxes, that such assessment roll will readily 
 show all property, both personal and real to be within 
 or without the corporate limits of any city or town or 
 other taxing district for which the County Treasurer is 
 by law required to collect taxes and showing: 
 
 1. The name of the person to whom the property 
 is assessed together with his post office address, giving 
 the street number or the number of lot and block, so far 
 as possible to obtain same from taxpayers' statements, 
 county records or otherwise; 
 
108 ,i 
 
 2. City and town lots, naming the city or town, 
 plat or subdivision and number of the lot or block 
 according to the system of numbering in such city or 
 town with a description by tax number; 
 
 3. The cash value of improvements on city and 
 town lots; 
 
 4. Land by township, range, section or fractional 
 section or lot with a description by tax number, giving 
 an estimate of the number of acres, not exceeding in 
 any one tract six hundred forty acres and classified as: 
 
 Real estate acreage assessed as farm lands, 
 
 Real estate acreage assessed as fruit lands. 
 
 Real estate acreage assessed as grazing lands, 
 
 Real estate acreage assessed otherwise than as farm, 
 fruit or grazing lands; 
 
 5. The cash value of improvements on real estate 
 assessed as acreage; 
 
 6. The cash value of improvements on real estate 
 assessed to persons other than the owners of the real 
 estate ; 
 
 7. Horses or mules assessed on range; 
 
 8. Horses or mules otherwise assessed; 
 
 9. Cattle assessed on range; 
 
 10. Cattle otherwise assessed; 
 
 11. Sheep or goats assessed on range; 
 
 12. Sheep or goats otherwise assessed; 
 
 13. Swine; 
 
 14. Bees ; 
 
 15. Merchandise and trade fixtures; 
 
 16. Machinery, implements, tools and vehicles; 
 
 17. Automobiles and motorcycles; 
 
 18. Money and solvent credits; 
 
109 
 
 19. Banks and loan and trust companies; 
 
 20. Furniture and household effects; 
 
 21. Mines and mining claims by name, mining dis- 
 trict, number of acres and tax number. 
 
 22. Improvements and machinery on or belonging 
 to mining property; 
 
 23. Interest in state lands; 
 
 24. Personal property not otherwise enumerated. 
 
 25. The total value of all property; 
 
 Provided, that mines and mining claims showing the 
 price paid the government therefor instead of the cash 
 value and the machinery and improvements thereon, and 
 all other property assessed by the State Board of Equali- 
 zation, and all interest in state lands showing the amount 
 paid thereon, shall be entered in said assessment roll as 
 a part of the assessment of the taxing district to which 
 they properly belong, but at the end thereof and separately 
 from all other classes of property. 
 
 26. Such other things as the State Board of Equali- 
 zation may require; 
 
 Provided, that the State Board of Equalization is 
 empowered wherever it may deem it necessary to furnish 
 the assessment roll required by this section in two books, 
 viz: one book for the listing of all xeal estate, improve- 
 ments, mines and mining claims; and one book for the 
 listing of all personal property. 
 
 7. The State Board of Equalization shall furnish 
 each county assessor, annually by February 1st, a list 
 taken from the United States Land offices in this State 
 of all patents and the number of acres in each, and all 
 lands for which receivers' final receipts have been issued 
 without patents issued during the previous year covering 
 land or mining claims in his county. Copies of all such 
 lists shall be retained or filed in the office of the State 
 Board of Equalization. 
 
110 
 
 8. The county assessor, upon receipt of the list 
 of patents and receivers' receipts, provided for in section 
 7, shall enter the same on the assessment roll for the 
 current year and immediately thereafter deliver it to the 
 county recorder, whose duty it shall be to transcribe same 
 to the present ownership maps of the county. 
 
 9. The Board of County Commissioners must, on or 
 before the first Monday after the first Tuesday of 
 January of each year,, provide, pursuant to the provisions 
 of section 632x1 of the compiled laws of Utah, maps cor- 
 rected and revised to the first day of January at twelve 
 o'clock M. next preceding, for the use of the assessor, 
 showing the private lands owned or claimed in the 
 county, and if surveyed under the authority of the United 
 States, the divisions and subdivisions of the surveys. 
 Such maps shall be known and designated as ''Present 
 Ownership Maps". The cost of making such maps, where 
 they have not already been made, or of revising the 
 same, shall be paid one-half by the State and one-half 
 by the county. 
 
 10. It shall be the duty of the county recorder 
 in the preparation of the present ownership maps to 
 give each subdivision of each city lot and section of 
 land a specific number, which shall not be changed, and 
 in the event of the subdivision of any plot represented by 
 a single number, the portion of such plot retained by the 
 original owner, shall retain the original number, and 
 the portion conveyed shall receive a new number, which 
 shall not be changed except in conformity with the pro- 
 visions of section twelve of this Act. 
 
 11. The present ownership maps shall show dis- 
 tinctly the number, which is hereby designated the tax 
 number of each subdivision and, where the scale of the 
 map will conveniently allow, the name of the owner, and 
 in any event, there shall accompany such map an index 
 containing the numbers of the subdivisions in numerical 
 order, and opposite each number, the name of the owner. 
 
 12. Whenever two or more contiguous plots in the 
 same lot or section, each of which is represented on the 
 
Ill 
 
 present ownership maps by a tax number, shall become 
 united in a common ownership, the present ownership 
 map shall be amended to show that fact, and all tax 
 numbers relating to the tracts so united shall be aband- 
 oned, except the lowest numerically, which shall be the 
 new tax number for the entire tract. 
 
 13. It shall be the duty of the county recorder, on 
 recording any deed or mortgage or other instrument 
 affecting the title to real estate, to write, print or stamp 
 thereon the words "tax number" followed by the number 
 of the tract or tracts represented in such conveyance, 
 and his certificate of the recording shall state that this 
 provision has been complied with, and contain a statement 
 of the numbers so endorsed on such instrument. The 
 record of the instrument so endorsed and the abstract 
 record referring thereto shall show the tax number 
 endorsed on the original instrument as hereinbefore pro- 
 vided. 
 
 14. It shall be the duty of the county recorder, at 
 any time when requested to do so, to endorse on any 
 deed or other instrument affecting the title to real estate, 
 recorded prior to the taking effect of this act, its appro- 
 priate tax number in the same manner that such numbers 
 are endorsed on instruments presented for record, and 
 shall further enter on his record of such instrument and 
 his abstract record, the tax number so endorsed. No 
 charge shall be made by the county recorder for comply- 
 ing with the provisions of this section. 
 
 15. The assessor must, before the second Monday 
 in April of each year, ascertain the names of all taxable 
 inhabitants and all property in the county subject to 
 taxation, except such as is required to be assessed by 
 the State Board of Equalization, and except as otherwise 
 provided by law, and must assess such property to the 
 person by whom it was owned or claimed or in whose 
 possession or control it was at twelve o'clock noon the 
 first day of January next preceding, at its value on 
 that date. Credits must be assessed as provided in 
 section 18 and subdivision 6 of section 17. No mistake 
 
112 
 
 in the name of the owners or supposed owners of the 
 property renders the assessment thereof invalid. 
 
 In order that the assessors shall have their offices 
 fully acquainted with all the property in the respective 
 counties, they shall be required to visit each separate dis- 
 trict or precinct, either in person or by deputy, annually, 
 and in person or by deputy annually inspect the property 
 they are required to assess. The intent of the last two 
 provisions is to require assessors to acquire as full 
 knowledge as possible of the property that should be 
 entered upon the assessment roll in their respective 
 counties, so that all property shall be assessed and bear 
 its share of the burden of taxation. 
 
 16. It shall be the duty of the assessor, before the 
 first Monday in November of each year, to carefully 
 examine all machinery used in mining, and all property 
 and surface improvements upon or appurtenant to mines 
 and mining claims which have a value separate and inde- 
 pendent of all such mines and mining claims, and all 
 property belonging to or used in connection with such 
 mines or mining claims, with the same care, attention 
 and detail that would be proper to be used if such ex- 
 amination were made for the purpose of assessing such 
 property for the purpose of taxation, and shall, before 
 the first d,ay of January, make a report to the State 
 Board of Equalization of the results of such examination 
 in such form as the State Board of Equalization shall 
 require, which report shall contain a statement of the 
 assessor's estimate of the actual cash value of each item of 
 property listed by him. 
 
 17. The State Board of Equalization must furnish 
 the assessor of each county with blank forms of taxpayers 
 statements upon which the county assessor may require 
 from any person a statement under oath setting forth 
 specifically all the real and personal property owned by 
 such person or in his possession or under his control at 
 twelve o'clock noon on the first day of January. Such 
 statement must be in writing showing separately : 
 
113 
 
 1. All property belonging to, claimed by, or in 
 the possession or under the control or management of 
 such person; 
 
 2. All property belonging to, claimed by, or in 
 the possession or under control or management of any 
 firm of which such person is a member ; 
 
 3. All property belonging to, claimed by, or in 
 the possession or under the control or management of 
 any corporation of which such person is president, secre- 
 tary, cashier or managing agent; 
 
 4. The county in which such property is situated 
 or in which it is liable to taxation, and if liable to taxation 
 in the county in which the statement was made, also the 
 city, town, school district, road district, or other revenue 
 district in which it is situated; 
 
 5. A statement of all lands in parcels or subdi- 
 visions, not exceeding six hundred forty acres each, and 
 the sections and fractional sections of all tracts of land 
 containing more than six hundred forty acres which have 
 been sectionized by the United States* Government; im- 
 provements and personal property, including all vessels, 
 steamers, and other water craft, and all taxable state, 
 county, city or other municipal or public bonds, and 
 the taxable bonds of any person, firm or corporation, 
 and the deposited money, gold dust and other valuables, 
 and the names of the persons with whom such deposits 
 are made, and the places in which they may be found. 
 
 6. All solvent credits, secured or unsecured due or 
 owing to such persons, or to any firm of which he is 
 a member, or due or owing to any corporation of which 
 he is president, secretary, cashier or managing agent, 
 deducting from the sum total of such credits only such 
 debts, secured or unsecured, as may be owing by such 
 person, firm or corporation; provided, that mutual benefit 
 building societies, incorporated under the laws of this 
 State or of the territory of Utah, shall be allowed to 
 deduct from their taxable credits, the amount due to 
 the members (stockholders) of such societies. 
 
 S-TTl 
 
114 
 
 18. In making up the amount of credits which any 
 person is required to list, he will be entitled to deduct 
 from the gross amount of such credits the amount of all 
 bona fide debts owing by him, but no acknowledgment of 
 indebtedness not founded on actual consideration, no such 
 acknowledgment made for the purpose of being so de- 
 ducted, must be considered a debt within the intent of this 
 section; and no person is entitled to a deduction on 
 account of an obligation of any kind given to an insurance 
 company for the premium of insurance, nor on account of 
 any unpaid subscription to any institution or society, nor 
 on account of a subscription to, or instalment payable on 
 the capital stock of any company or corporation; and. 
 no liability of any person or persons, company or corpora- 
 tion as surety for another must be deducted; and no 
 other liability of any person or persons, company or 
 corporation on any bond or undertaking must be deducted ; 
 and no deduction must be made in any case unless the 
 party claiming such deduction discloses to the assessor, 
 under oath, the name or names of the persons to whom 
 such party is indebted, and the amount of such indebt- 
 edness to each, and also that such indebtedness is not 
 barred by the statute of limitations, or in case such 
 indebtedness is so barred, acknowledges such indebtedness 
 in writing, duly subscribed. No debt is to be deducted 
 unless the statement shows the amount of such debt, as 
 stated, under oath in the aggregate. Whenever one 
 member of a firm, or one of the proper officers 
 of a corporation, has made a statement showing 
 the property of the firm or corporation, another member 
 of the firm or another officer need not include such 
 property in the statement made by him; but this state- 
 ment must show the name of the person or officer who 
 made the statement in which such property is included. 
 The fact that such statement is not required, or that 
 a person has not made such statement under oath, or 
 otherwise, does not relieve the property from taxation. 
 
 19. The blank form of statement must be furnished 
 to the taxpayer by mail or left at his residence or usual 
 place of business, or may be delivered to him personally. 
 The assessor may fill out the statement at the time he 
 presents it, or he may require the taxpayer, within an 
 
115 ' 
 
 appointed time, not more than twenty days, to return 
 the same to him properly filled out. The assessor must, 
 either in person or by mail, deliver to the person making 
 the statement a copy of the same, if corrections are made, 
 showing such corrections. 
 
 20. Every assessor has power: 
 
 1. To require any person found within such 
 assessor's county to make and subscribe an affidavit 
 respecting his property, giving his name, place of residence 
 and post office address. 
 
 2. To subpoena and examine any person in rela- 
 tion to any statement furnished by him or which dis- 
 closes property which is assessable in the county, and 
 he may exercise this power in any county where the 
 person whom he desires to examine may be found, but 
 has no power to require such person to appear before 
 him in any other county than that in which he resides 
 or in which the subpoena is served. 
 
 21. Every person who wilfully refuses to furnish 
 the statement hereinbefore required or to make and sub- 
 scribe such affidavit respecting his name and place of 
 residence, or to appear and testify when requested to 
 do so by the assessor, as above provided, shall be sub- 
 jected to an arbitrary assessment made by the assessor, 
 which assessment shall be made from the best information 
 readily obtainable by said assessor, and when made shall 
 be doubled, and the double assessment so made shall 
 not be reduced by the Board of Equalization. 
 
 22. If the owner or claimant of any property not 
 listed by any other person is absent or unknown, the 
 assessor must make an estimate of the value of such 
 property. 
 
 23. If the name of the absent owner is known 
 to the assessor, or if it appears of record in the office 
 of the county recorder where the property is situated, 
 the property must be assessed in such name. If unknown 
 to the assessor, and if it does not appear of record as 
 
116 
 aforesaid, the property must be assessed to "unknown 
 
 24. The assessor, as soon as he receives a state- 
 ment of any taxable property situated in another county, 
 must make a copy of such statement for each county in 
 which the same is situated, and transmit the same by 
 mail to the assessor ^ of the proper county, who must 
 assess the same as other taxable property therein. 
 
 25. All personal property consigned for sale to 
 any person within this state from any place out of the 
 state must be assessed as any other property. 
 
 26. When a person is assessed as agent, trustee, 
 bailee, guardian, executor, or administrator, his represen- 
 tative designation must be added to his name and the 
 assessment entered on a separate line from his individual 
 assessment. 
 
 27. The property of every firm and corporation 
 must be assessed in the county where the property is 
 situated, and must be assessed in the name of the firm 
 or corporation. 
 
 28. The undistributed or unpartitioned property 
 of deceased persons may be assessed to their heirs, 
 guardians, executors, or administrators, or any one of 
 them, and the payment of taxes made by either binds 
 all the parties in interest for their equal proportion. 
 
 29. The capital stock and franchises of corporations 
 and persons, except as may be otherwise provided, must 
 be listed and taxed in the county, city, town, or district 
 where the principal office or place of business of such 
 corporation or person is located; if there be no principal 
 office or place of business in the state, then at the 
 place in the state where any such corporation or person 
 transacts business. 
 
 30. The personal property belonging to the busi- 
 ness of a merchant or manufacturer must be listed in 
 the city, town or district where such property is situated. 
 
117 
 Lands and Improvements. 
 
 31. All taxable property must be assessed at its 
 full cash value. Land and improvements thereon must 
 be separately assesesd. 
 
 32. All water rights which are appurtenant to lands 
 and used exclusively for the irrigation of said lands, 
 whether held in the form of capital stock or incorporated 
 companies or otherwise, shall be considered and assessed 
 as part of the value of the land to which they are 
 appurtenant. 
 
 Interest in State Lands. 
 
 33. No tax shall be levied upon lands, the title 
 to which remains in the State, held or occupied by any 
 person under a contract of sale or lease from the terri- 
 tory or State of Utah, but this provision shall not be 
 construed to prevent the taxation of improvements on 
 such lands and the interest in the land to the extent of 
 money paid prior to the levying such tax in part payment 
 of the purchase price. 
 
 34. It shall be the duty of the State Board of Land 
 Commissioners, on or before the second Monday in 
 January of each year, to transmit to the assessors of 
 the several counties a statement showing: 
 
 1. A description of all the property within such 
 county sold by said Board for which patents have not 
 yet issued; 
 
 2. The name and post office address of the persons 
 to whom such sales were made ; 
 
 3. The consideration for such sale; 
 
 4. The amount paid by the purchaser to date of 
 report; 
 
 5. The description of all lands within the county 
 patented by the State since the date of the last report, 
 
118 
 
 together with the name and post office address of the 
 patentee. 
 
 35. It shall be the duty of the assessor, at the 
 time of assessing other real estate, to assess the interest 
 in state lands within his county in the amount and to 
 the persons indicated by the last report of the State 
 Board of Land Commissioners. - 
 
 36. In the event that taxes levied and assessed 
 against any interest in state lands, which have not been 
 patented, shall remain unpaid, such lands shall not be 
 advertised and sold for the non-payment of taxes, but 
 it shall be the duty of the county treasurer, before the 
 second Monday in February in each year, to report 
 to the State Board of Land Commissioners the amount of 
 such unpaid tax, to which shall be added the amount of 
 penalty attached because of such delinquency, 
 
 37. It shall be the duty of the State Board of 
 Land Commissioners to keep a record of the reports of 
 the county treasurers of the several counties in relation 
 to unpaid taxes on interests in State lands, and no 
 patent may be delivere/i to the purchaser or the assignee 
 of any purchaser of state lands until such purchaser 
 shall produce a receipt from the treasurer of the county 
 in which such lands are situated for all taxes, penalties, 
 costs, and interest at twelve per cent per annum; or 
 the purchaser may pay the amount of said taxes, penalties, 
 interest and costs to the State Board of Land Com- 
 missioners and take a receipt therefor. 
 
 38. It shall be the duty of the State Board of 
 Land Commissioners, immediately upon making collection 
 of delinquent taxes as herein provided, to remit the 
 amount thereof to the treasurer of the county in which 
 the land is situated, and- shall make no charge to the 
 said county for such service. 
 
 39. In the event that any purchaser of state lands, 
 against whom there are delinquent taxes, as certified 
 by the County Treasurer of the countv in which such 
 
119 
 
 lands are situated, shall pay to the said State Board of 
 Land Commissioners the full amount of his contract 
 without, however, paying the full amount of taxes, 
 penalties, interests and costs certified against him, it 
 shall be the duty of the State Board of Land Commis- 
 sioners to cause a patent to the lands to be issued in 
 the name of said purchaser, which said patent must not 
 be delivered to said purchaser but transmitted directly, to 
 the treasurer of the county in which such lands are 
 situated. 
 
 40. Upon receipt of such patent, the county treasurer 
 at the next annual sale of property for the non-payment 
 of delinquent taxes shall cause said property to be 
 advertised and sold for all the delinquent taxes, penalties, 
 interests and costs charged against said property, and to 
 issue a certificate of such sale as is issued in other 
 sales. 
 
 41. The patent shall be retained in the custody of 
 the county treasurer until redemption from such sale is 
 made or until a decree has been obtained on the certificate 
 issued in pursuance thereof. Upon redemption it must 
 be delivered to the redemptioner or on entry of decree 
 to the plaintiff obtaining such decree. 
 
 Canal and Water Rights. 
 
 42. All water rights, whether held in the form 
 of capital stock of incorporated companies or otherwise; 
 owned by corporations or individuals, not used exclusively 
 for the irrigation of lands owned by such individuals, 
 shall be taxed at the cash value thereof. 
 
 43. It shall be the duty of the president, secretary or 
 other managing official of every canal or irrigation com- 
 pany in this State, whose canals or property are located 
 entirely within one county, to report annually upon blanks 
 furnished by the county assessor, on or before the first 
 Monday in January, to the county assessor the number 
 and value of all shares of stock in said company, and the 
 name and postoffice address of the owner thereof. 
 
120 
 
 44. It shall be the duty of the president, secretary 
 or other managing official of every canal or irrigation 
 company in this State, whose canals or property are 
 located and extend into more than one county, to report 
 annually, upon blanks furnished by the State Board of 
 Equalization, on or before the first Monday in January, 
 to the State Board of Equalization, the number and 
 value of all shares of stock in said company, and the name 
 and postoffice address of the owner thereof. 
 
 45. It shall be the duty of the assessor, in assessing 
 irrigated lands, the water for which is procured from 
 any canal located entirely within his county, to make a 
 record of the name of the canal company, and description 
 by number of the shares therein assessed with such lands. 
 No shares standing in the name of any person other than 
 that of the owner of the real estate so assessed, shall be 
 assessed in connection with the land. 
 
 46. It shall be the duty of the assessor to assess 
 in the name of the owner as shown by the report from 
 the officials of canal companies, all stock in canals located 
 entirely within his county, which he has not already 
 assessed in connection with lands belonging to such owner. 
 
 47. It shall be the duty of the assessor in assessing 
 irrigated lands, the water for which is procured from 
 any canal not located entirely within his county, to give 
 to the owner of such lands a certificate which shall be 
 substantially in the following form: 
 
 State of Utah, County of , ss. 
 
 I hereby certify that in connection with the lands 
 
 described as tax number in 
 
 lot block city 
 
 section , township , range , 
 
 belonging to '. , I have 
 
 assessed shares, numbered 
 
 in standing in the name of said. 
 
 owner. 
 
 Dated this day of 19. , . . 
 
 Assessor. 
 
 Deputy. 
 
121 
 
 48. The certificate provided in the foregoing section 
 shall be made in duplicate and on or before the second 
 Monday in April in each year, the assessor shall forward 
 such duplicate certificates to the State Board of Equal- 
 ization. 
 
 49. It shall be the duty of the State Board of 
 Equalization to assess in the name of the owner, as shown 
 by the report from the officials of canal companies, all 
 stock in canals, which are not shown by assessors' duplicate 
 certificates to have been already assessed in connection 
 with the irrigated lands. 
 
 50. Should any canal company fail to file with 
 the assessor or with the State Board of Equalization, as 
 the case may be, the reports provided for in sections 43 
 and 44 in the form required; and within the time provided 
 it shall be the duty of the county assessor or of the State 
 Board of Equalization, as the case may be, to assess all 
 of the stock of such canal companies to the company 
 itself and such assessment shall not be reduced by^ any 
 Board of Equalization. 
 
 51. In case any assessor shall fail to file with the 
 State Board of Equalization, duplicates for any certificate 
 issued by him under the provisions of section 47, and in 
 consequence thereof, the stock held by the owner is twice 
 assessed, the assessor shall be liable on his official bond 
 for all damages caused to the owner of such stock by 
 reason of such failure. 
 
 Assessments by State Board of E qimlization. ' 
 
 52. The State Board of Equalization must meet at 
 the State Capital on the first Monday in February and 
 continue in open session at the State Capital, or at such 
 other place in the State as the board may determine, 
 until the first Monday in April, and later if the business 
 of the board requires it, and at such meetings assess at 
 their actual value at 12 o'clock, noon, on the first day 
 of January of each year, all the property and franchises 
 
122 • 
 
 of railroad, car, street railroad, telegraph, telephone, elec- 
 tric light, pipe line, power, canal, irrigating and express 
 companies operating in more than one county in this State ; 
 and all the machinery used in mining, and all property 
 and surface improvements upon or appurtenant to mines 
 and mining claims, and the net annual proceeds of all 
 mines or mining claims. But franchises derived from 
 the United States must not be assessed. All such property 
 must be assessed in the name of the owner, person, cor- 
 poration, or association owning, leasing, or using the 
 same, and as soon as such assessment is completed, each 
 owner or proper representative must be furnished with 
 a copy of his individual assessment. 
 
 On the third Monday in April the board shall again 
 reconvene in open session at the State Capital, and con- 
 tinue in session not later than the second Monday in 
 May, and at such session the owner of any property 
 assessed by the State Board of Equalization may apply to 
 have the same corrected in any particular, and the board 
 may correct and increase or lower the assessment made 
 by it. After all applications for corrections are disposed 
 of, the board must apportion the total assessment of all 
 property and franchises of such companies, mines and 
 mining claims, and the net proceeds of mines, to the 
 several counties through or into which the property of 
 such companies extends or operates, or in which the 
 mines or mining claims are situated in proportion to the 
 value thereof in each county; provided, that all franchises 
 and rolling stock of said companies shall be apportioned 
 to the several counties in the proportion that the value 
 of the property of each of said companies, exclusive of 
 franchises and rolling stock in each county, bears to 
 the total value of the property of such companies, excluding 
 franchises and rolling stock in the State. Rolling stock 
 of standard and narrow gauge railroads of said companies 
 shall be apportioned to their standard and narrow gauge 
 lines respectively. 
 
 Mines. 
 
 53. All mines and mining claims, both placer and 
 rock in place, containing or bearing gold, silver, copper, 
 
123 
 
 lead, coal, or other valuable mineral deposits, after pur- 
 chase thereof from the United States, shall be taxed at 
 the price paid the United States therefor, unless surface 
 ground, or some part thereof of such mine or claim is 
 used for other than mining purposes, and has a separate 
 and independent value for such other purposes; in which 
 case said surface ground, or any part thereof, so used for 
 other than mining purposes, shall be taxed at its value 
 for such other purposes; and all the machinery used in 
 mining, and all property and surface improvements upon 
 or appurtenant to mines or mining claims, which have a 
 value separate and independent of such mines or mining 
 claims, and the net annual proceeds of all mines and 
 mining claims, shall be taxed as other personal property. 
 
 54. Provided, that in the taxation of net proceeds 
 of non-metallic mines or mining claims, including lime- 
 stone, gypsum, salt, fire clay, etc., the chief value of the 
 products of which is in the manufactured product, the 
 net proceeds of such mines or mining claims shall be 
 computed upon the value of the raw product of such mines 
 or mining claims, and not upon the value of the manufac- 
 tured product. 
 
 55. Every person, corporation, or association engaged 
 in mining upon a vein or lode, or placer mining claim, 
 containing any gold, silver, coal or other valuable mineral 
 deposits, must each year make out and deliver to the 
 State Board of Equalization on or before the first Monday 
 in February, upon blanks to be furnished by said board, 
 a statement of the gross yield of the above named metals 
 or minerals from each mine owned or worked by such 
 person, corporation, or association during the year next 
 preceding the first Monday in January and the value 
 thereof, which statement shall give the fine ounces of 
 gold and silver or other precious metals, the pounds of 
 lead and copper and the tons of iron, coal and other hydro 
 carbons; also the net annual proceeds of coke made from 
 coal or bullion or matte made from ore not taxed which 
 is deemed a product of mines. Such statement shall also 
 show in itemized detail all the machinery used in mining, 
 and all property and surface improvements upon or 
 
124 
 
 appurtenant to each mine or mining claim, which have a 
 value separate and independent of all such mines or 
 mining claims owned or worked by such person, corpor- 
 ation or association during the year preceding the first 
 day of January, and the value of the same at 12 o'clock, 
 noon, on the first day of January. Such statement must 
 be verified by the oath of such person, or by the president, 
 secretary, superintendent or mananging agent of such 
 corporation or association. 
 
 56. The statement mentioned in the preceding 
 section as to Net Proceeds of Mines, must contain a true 
 and correct account of the actual expenditures during the 
 year of money and labor in extracting the ore or min^tal 
 from the mine, transporting the same to the mill or reduc- 
 tion works, and the reduction of the ore and the conversion 
 of the same into money or its equivalent ; also for improve- 
 ments necessary in and about the workings of the mine, 
 and for the construction of mills and reduction works 
 located within the State, used and operated exclusively for 
 the reduction of the ores of such mines. Such statement 
 must be itemized and give such detailed information as 
 may be required by the State Board of Equalization to 
 enable said board to verify the accuracy of said statement, 
 and must not include the expenditures for the aforesaid 
 purposes of any other year than that covered by such 
 statement, nor shall it include office expenses nor the 
 salaries nor any portion thereof of any person or officer 
 not actually engaged in the work of the mine or per- 
 sonally superintending the management thereof. 
 
 Work done purely to determine the extent or prove 
 the continuity of known ore bodies or for the discovery 
 of unknown ore bodies is hereby defined to be development 
 work, and the cost thereof shall not be deducted from 
 the gross proceeds in determining the taxable net proceeds. 
 
 Work that may be charged to cost of extraction, 
 which may heretofore have been defined as development 
 work, is hereby defined to be such work only as may 
 be proper or necessary to more economically mine or bring 
 to the surface the ore from known ore bodies. 
 
125 
 
 The statement herein provided for shall be accom- 
 panied by the plat or map of all claims owned, claimed or 
 worked by the person, firm or corporation, on any one 
 or more of which work is done for which deduction is 
 claimed, showing the location or locations of the work 
 done, a description of the nature and character of the 
 work, the amount thereof, and if a continuation of work 
 formerly done, indicating the point of beginning of the 
 work of the current year. Also indicating what portion 
 of the work is development work, and what portion is 
 claimed to be in aid of extraction; and shall also be 
 accompanied by a verified statement of account show- 
 ing the sums charged against such work for labor, material 
 and supplies. 
 
 57. The statement provided for in the preceding 
 section, when properly examined and verified by the 
 State Board of Equalization, shall be deducted from the 
 gross proceeds of mines and mining companies required 
 by section 55 to be shown, and the remainder shall be 
 considered as the net proceeds of such companies, and 
 shall be taxed by said State Board of Equalization as 
 provided by Section 52. 
 
 58. If any person, corporation, or association 
 engaged in mining, as mentioned herein, refuses or neglects 
 to make and deliver to the State Board of Equalization 
 the statement required in the foregoing sections, the 
 State Board of Equalization must assess the net proceeds 
 of mines, and the improvements and machinery of mines 
 and mining claims from the best information and knowl- 
 edge it can obtain, and as a penalty for failure to furnish 
 said statement or for furnishing a wilfully false or fraud- 
 ulent statement shall add one hundred per cent to the 
 amount of the assessment so made. 
 
 59. The State Board of Equalization must prepare 
 each year a book to be called the ''Assessment of Mines 
 and the Net Proceeds of Mines," in which must be listed 
 alphabetically and by counties all mines and mining com- 
 panies in the State, and which must show the net proceeds 
 of all mines, specifying in separate columns and under 
 the appropriate head: 
 
126 
 
 1. Owner of the mine; 
 
 2. Name of the mine; 
 
 3. County in which it is situated; 
 
 4. Number of tons extracted during the year; 
 
 5. Gross yield in dollars; 
 
 6. Actual cost of extracting same from mine; 
 
 7. Actual cost of transportation to place of reduc- 
 tion or sale; 
 
 8. Actual cost of reduction or sale; 
 
 9. Cost of construction and repairs of mine and 
 reduction works ; 
 
 10. Net proceeds in dollars; 
 
 11. Fine ounces of gold and silver, pounds of lead 
 and copper, tons of iron, coal and other hydro carbons 
 or other valuable mineral deposits stated separately; 
 
 12. Buildings and other improvements; 
 
 13. Value of improvements; 
 
 14. Machinery and supplies; 
 
 15. Value of machinery and supplies; 
 
 16. Value of personal property not otherwise 
 enumerated; > 
 
 17. Total value of all property. 
 
 Railroads. , 
 
 60. All railroad lands in this State not actually 
 used as a roadbed or right of way, or for depot, yard, or 
 other necessary railroad purposes, shall be assessed by 
 the assessor of the county in which said lands are situated. 
 
 61. It shall be the duty of each railway company, 
 whose lines extend into two or more counties of this State, 
 on or before the first day of December, A. D. 1913, to 
 
127 
 
 file in the office of the State Board of Equalization a 
 map or maps drawn to a scale of not less than two 
 inches to the mile, platting the lands actually used by 
 said railway as a roadbed or right of way, or for depot, 
 yard, or other necessary railway purposes. Said map 
 shall indicate the section, township and range, or lot, 
 block, and city or town, as the case may be, in which 
 such lands are situated, and shall also indicate the location 
 of county lines. All lands embraced within any one county 
 shall appear on a single sheet of said map, but nothing 
 herein shall be construed to prevent the showing of lands 
 in two or more counties on a single sheet. 
 
 62. It shall be the duty of such railway company, 
 annually on or before the first day of December of each 
 year after the year 1913, to file with the State Board of 
 Equalization, a map or maps showing changes, if any, 
 since the filing of the last map in the lands claimed and 
 owned by said company as hereinbefore designated. Said 
 maps shall be provided one for each county in which any 
 changes have been made in the land so designated, and no 
 map need be filed for any county in which no changes 
 have been made since the filing of the last map. 
 
 63. If for any reason the State Board of Equal- 
 ization shall be satisfied that any lands belonging to any 
 such railway company, not actually used as a roadbed, or 
 right of way, or for depot, yard, or other necessary pur- 
 poses, have been included in said maps or any of them, 
 the State Board of Equalization shall require such railway 
 company to amend and correct its maps by excluding 
 such lands therefrom. 
 
 64. It shall be the duty of the State Board of 
 Equalization, on or before the fifteenth day of December, 
 A. D. 1913, to transmit to the county recorders of the 
 several counties a copy of that portion of the map or 
 maps of each railway company, showing the location of 
 the lands of said company used as a roadbed or right 
 of way, or for depot, yard, or other necessary purposes 
 within his county. 
 
128 
 
 65. It shall be the duty of the county recorder 
 upon the receipt of such maps from the State Board of 
 Equalization,- and before turning over the present owner- 
 ship maps to the county assessor, to indicate on such 
 present ownership plats the location of the railway lands 
 as shown by the maps forwarded to him by the State 
 Board of Equalization. 
 
 66. All lands belonging to any railway in this 
 State, shown by the maps, provided for in the foregoing 
 sections, to be used as a roadbed or right of way, or for 
 depot, yard, or other necessary railway purposes, shall be 
 assessed by the State Board of Equalization. 
 
 67. All lands belonging to any railway company in 
 this State, not shown by the maps provided for in the 
 foregoing sections, to be actually used as a roadbed, right- 
 of-way, or for depot, yard, or other necessary railroad 
 purposes, shall be assessed .by the assessor of the county 
 in which such lands are situated. 
 
 68. The president, secretary, superintendent or man- 
 aging agent, or such other officer as the State Board of 
 Equalization may designate, of any corporation, and each 
 person or association of persons owning or operating any 
 railroad, street railroad, car, telegraph, telephone, electric 
 light, pipe line; power, canal, irrigating or express com- 
 panies, in more than one county in this State must, on 
 or before the second Monday in February in each year 
 furnish upon blanks provided by said board a statement 
 signed and sworn to by one of such officers, or by the 
 person or one of the persons forming such association, 
 showing in detail for the year ending at 12 o'clock, noon, 
 on the first day of January in each year, all property, 
 real, personal, or otherwise, owned by said corporation, 
 person, or association of persons in the state, including a 
 statement of mileage in each county, as valued at 12 
 o'clock noon, on the first day of January of each year, 
 and such other information as the board may require. 
 And the owner or owners of all mines or mining claims 
 in the State must, on or before the second Monday in 
 February in each year furnish, upon blanks provided by 
 
129 
 
 said board, a statement in detail showing the net proceeds 
 of such mines or mining claims for the year ending at 12 
 o'clock, noon, on the first day of January next preceding, 
 and showing in detail all the machinery used in mining 
 and all property and surface improvements upon or 
 appurtenant to such mines or mining claims, which have 
 a value separate and independent of all such mines or 
 mining claims as valued at 12 o'clock noon on the first 
 day of January of each year, which statement must be 
 sworn to by the president, secretary, superintendent, or 
 managing agent or such other officer as the State Board 
 of Equalization may designate, or by the owners of such 
 mines or mining claims. 
 
 Any officer of a railroad, street railroad, car, 
 telegraph, telephone, electric light, pipe line, power, canal, 
 irrigating or express company, or any owner or owners 
 of mines and mining claims, or officers of companies 
 owning mines or mining claims, failing on demand to 
 furnish the statement required, shall be subjected to an 
 arbitrary assessment made by the State Board of Equal- 
 ization, which assessment shall be made from the best 
 information readily obtainable by said board, and when 
 made shall be doubled, and the double assessment so made 
 shall not be reduced. 
 
 69. In assessing public service corporations, and 
 for the purpose of determining the fair cash value of the 
 property and franchises thereof, the State Board of Equal- 
 ization shall inform itself as fully as may be of: 
 
 1. The actual cash value of the tangible property of 
 the corporation within this State, including in the case of 
 railroad and car companies the value of the proportionate 
 number of cars and engines owned by the company, on 
 a mileage basis; 
 
 2. The valuation placed by the investing public on 
 the property of the corporation, as evidenced by the 
 average market price during the twelve months preceding 
 the date of the assessment of the outstanding stocks and 
 bonds of the corporation, plus its floating indebtedness; 
 
 P-TR 
 
130 
 
 3. The total amount of the dividends paid during 
 the twelve months preceding, plus indebtedness retired 
 and the amount added to surplus, reserve and sinking 
 funds ; 
 
 4. The net earnings of the corporation for its fiscal 
 year next preceding the date of the assessment; 
 
 5. The gross earning of the corporation for its fiscal 
 year next preceding the date of the assessment. 
 
 Such proportion of the amounts so ascertained as tend 
 to show the value of the entire property, shall, in the case 
 of corporations doing an interstate business be taken as 
 the mileage in this State bears to the total mileage of 
 said corporation. 
 
 From the information so obtained, and from such 
 other information as the said board may secure, which 
 it may consider relevant and proper, the State Board of 
 Equalization shall assess the property of such corpor- 
 ations in such amounts as shall seem as accurately as 
 possible to represent the actual cash value of the property 
 of such corporations within this State. 
 
 70. The assessment of property of car companies 
 shall be apportioned to the several counties of the State 
 in which railroads are operated in the proportion that 
 the value of all railroad property (not including the 
 property of car companies) in each county bears to the 
 total of all railroad property in the State, taking into 
 consideration only the assessments made by the State 
 Board of Equalization. . 
 
 71. The State Board of Equalization shall, before 
 the fourth Monday of May, transmit by mail to the 
 county auditor of each county a statement showing the 
 property assessed and the assessed value of the same as 
 fixed and apportioned to the county. The county auditor 
 must enter the statement on the assessment roll of the 
 county, and enter the amount of all assessments and 
 apportionments to the county in the column of the 
 assessment roll, as aforesaid, which shows the total 
 value of all property for taxation in the county. No board 
 
131 
 
 of county commissioners nor county board of equalization 
 has power to change any assessment fixed by the State 
 Board of Equalization. 
 
 72. If the owner of any property assessed by the 
 State Board of Equalization is dissatisfied with the assess- 
 ment made Ly such board, such owner may, between the 
 third Monday in April and the second Monday in May, 
 apply to the board to have the same corrected in any 
 particular, and the board may correct and increase or 
 lower the assessment made by it, so as to equalize the 
 same with the assessment of other property in the State, 
 but the board shall have no power subsequent to said 
 second Monday in May to make reductions upon assess- 
 ments already made. 
 
 73. The State Board of Equalization must prepare 
 each year a book to be called "Assessment and Apportion- 
 ment of Railroad and Other Companies,'' in which must 
 be entered all assessments made by the board, except as 
 provided in Section 59, either in writing or both writing 
 and printing. Each assessment so entered must be signed 
 by the president and secretary of the board. In said 
 described book must be entered the names of the rail- 
 road and other property assessed by the board, the names 
 of the corporations to which, or the name of the person 
 or association to whom the same were assessed; the whole 
 number of miles of the railroad, and street and interurban 
 railroads, and the property of all other companies assessed 
 by the board in detail, the number of miles in each county, 
 the total assessment of all such property, and the amount 
 of the apportionment of such total assessments to each 
 county. 
 
 Public Service Corporations All in One County. 
 
 74. Railroad, street railroad, car, telegraph and 
 telephone lines operated wholly in one county, and electric 
 light lines and similar improvements and the franchises; 
 canals, ditches and flumes and the franchises of the same, 
 when separately taxable, must be listed and assessed in 
 the county in which such property is located. 
 
132 
 
 75. In assessing the properties described in the 
 foregoing section, the county assessor shall inform him- 
 self as fully as may be of : 
 
 1. The actual cash value of the tangible property 
 of the person, firm or corporation within the county; 
 
 2. If a corporation, the valuation placed by the 
 investing public on the property of the corporation as 
 evidenced by the average market price during the twelve 
 months preceding the date of the assessment of the out- 
 standing stocks and bonds of the corporation plus its 
 floating indebtedness; 
 
 3. The total amount of dividends paid during the 
 twelve months preceding, plus indebtedness retired, and 
 the amount added to surplus, reserve and sinking funds; 
 
 4. The net earnings of the person, firm or corpor- 
 ation for its fiscal year next preceding the date of its 
 assessment ; 
 
 5. The gross earnings of the person, firm or corpor- 
 ation for its fiscal year next preceding the date of its 
 assessment. 
 
 From the information so obtained, and from such 
 other information as the said assessor may secure, which 
 he may consider relevant and proper, the county assessor 
 may assess such property in such amount as may seem as 
 accurately as possible to represent the actual cash value 
 of such property within his county. 
 
 Bank Stock. 
 
 76. The stockholders in every bank or banking 
 association, organized under the authority of this State 
 or of the United States, must be assessed and taxed on 
 the value of their shares of stock therein, in the county, 
 town, city or district where such bank or banking associa- 
 tion is located, and not elsewhere, whether such stock- 
 holders reside in such place or not. To aid the assessor 
 in determining the value of such shares of stock, the cashier 
 or other accounting officer of every such bank must 
 
133 
 
 furnish a verified statement to the assessor showing the 
 amount and number of shares of the capital stock of each 
 bank, the amount of its surplus or reserve fund or 
 undivided profits, the amount of investments in real estate, 
 which real estate must be assessed to said bank and taxed 
 as other real estate, and the names and places of residence 
 of its stockholders, together with the number of shares 
 held by each. 
 
 77. In the assessment of the shares of stock men- 
 tioned in the next preceding section, each stockholder 
 must be allowed all the deductions and exemptions allowed 
 by law in assessing the value of other taxable personal 
 property owned by individual citizens of this State, and 
 the assessment and taxation must not be at a greater rate 
 than is made or assessed upon other moneyed capital in 
 the hands of individual citizens of this State. 
 
 78. In making such assessment, there must also 
 be deducted from the value of such shares such sum as 
 is in the same proportion to such value as the assessed 
 value of the real estate of such bank or banking asso- 
 ciation in which such shares are held, bears to the whole 
 amount of the capital stock, surplus, reserve, and undivided 
 profits of such bank or banking association. 
 
 79. The shares of the capital stock of banks 
 organized under the laws of the United States, not located 
 in this State, owned by residents of this State, are not 
 subject to taxation. 
 
 80. All taxes levied under the provisions of the 
 foregoing sections upon the shares of stock of banking 
 corporations or associations must be paid by the corpor- 
 ation or association, and the amount of any such tax paid 
 may be retained and deducted by the bank out of the 
 dividends upon the stock or out of any other funds of 
 the stockholder then or thereafter in its hands, and a 
 paramount lien is hereby given to the bank against the 
 stock upon which the tax is so paid to enforce the repay- 
 ment or refunding of said tax; and no transfer or encum- 
 brance of said stock shall be made or permitted to be made 
 by the bank, so long as the tax remains due and unpaid. 
 
134 
 
 81. Every corporation doing a banking business 
 in this State, which is organized under the laws of another 
 state or of any foreign country, and every private banker, 
 broker, or dealer in stocks, must make out and deliver to 
 the assessor, when required to list personal property, a 
 verified statement upon blanks furnished by the assessor, 
 showing: 
 
 1. The amount of money on hand or in transit; 
 
 2. The amount of funds in the hands of other banks, 
 brokers, or others, subject to draft; 
 
 3. The amount of checks or cash items not included 
 in either of the preceding items; 
 
 4. The amount of bills receivable, discounted, or 
 purchased, and other credits due or to become due, and 
 amounts receivable; 
 
 5. All other property appertaining to said business, 
 other than real estate, which real estate must be listed 
 and assessed as other real estate is listed and assessed 
 under this title ; 
 
 6. The aggregate amount of all deposits; 
 
 7. The amount of all accounts payable other than 
 current deposit accounts. 
 
 Such corporation, private banker, broker or dealer in 
 stocks, shall be permitted to deduct from the credits the 
 amount of his liabilities as provided in Section 18 and 
 Subdivision 6 of Section 17. The statement required in 
 this section must be shown to be derived from the books 
 of entry and account ordinarily in use in the business of 
 the person furnishing the statement, and the amount 
 shown therein must be an average of the corresponding 
 amounts as shown by said books of entry and account 
 for a period of ninety days next preceding the furnishing 
 of such statement. The verification required must be 
 made by the highest officer or employee in the county 
 where the assessment is made, or by the banker, broker, 
 or dealer in stocks, in person. 
 
135 
 Express and Stage Companies. 
 
 82. The personal property of express, transporta- 
 tion, and stage companies, steamboats, vessels, and. other 
 water craft must be listed and assessed in the county, 
 city, town, or district where such property is usually 
 kept. 
 
 Gas and Water Companies. 
 
 83. The personal property and franchises of gas 
 and water companies must be listed and assessed in the 
 county, city, town, or district where the principal works 
 are located. Gas and water mains and pipes laid in roads, 
 streets, or alleys are personal property. 
 
 BHdges and Ferries. 
 
 84. Bridges and ferries and their franchises, owned 
 by persons or corporations, must be listed and assessed 
 in the county, city, town, or district where such property, 
 or any portion thereof, is located, and such bridges are 
 personal property. 
 
 Transient Stock. 
 
 85. That for the purpose of taxation as herein- 
 after provided, transient stock shall be deemed to be: 
 
 First. All stock brought into the State by any 
 person or persons for the purpose of being grazed or 
 fed for any length of time exceeding twenty days. 
 
 Second. All stock which is driven or removed from 
 one county to another, or from this state to any other 
 state for the purpose of being grazed or fed for any 
 length of time exceeding twenty days. 
 
 86. It shall be the duty of every person or persons 
 within twenty days after bringing transient live stock 
 into any county of the State from any other state, or 
 
136 
 
 from any county of the State, to set out certificates 
 of each herd signed by such person or persons or their 
 agents, -showing the number and kind of live stock, with 
 the mark and brands on same, and file said certificate 
 with the county assessor of the county into which 
 said live stock shall be brought, which certificates shall 
 be substantially in the following form: 
 
 State of Utah, ) 
 County of f ^^• 
 
 I hereby certify that on the. ... . . .day of , 
 
 I brought into the county of . . from 
 
 head of branded on the 
 
 and marked 
 
 Dated this day of , 19 ... . 
 
 Signed 
 
 By Agent. 
 
 87. It shall be the duty of the assessor to enter 
 in a book to be kept for that purpose a record of 
 the certificates provided for in the foregoing section, 
 which record shall show the name of the owner, the 
 number and kind of live stock described therein, how 
 marked or. branded, and the date shown by the said 
 certificate when such stock was brought into his county, 
 and the date of the filing of such certificate. Within 
 ten days after the receipt of such certificate, it shall 
 be the duty of the assessor to transmit the same to the 
 State Board of Equalization. 
 
 88. It shall be the duty of the assessor, upon 
 learning that any transient live stock has been brought 
 into his county and has remained there for more than 
 twenty days, without the certificate provided for in the 
 foregoing section having been filed in his office, to 
 immediately assess such livestock without reference to 
 the fact as to whether or not it has been theretofore 
 assessed for that year in any other county, and to 
 
137 
 
 immediately collect the tax on such assessment or to 
 take security for the payment thereof under the pro- 
 visions of section 90. In case such stock has not been 
 previously assessed, such assessment shall be reported 
 to the State Board of Equalization as an original assess- 
 ment. If such stock has been previously assessed for that 
 year, no report of such assessment need be made to 
 the State Board of Equalization, and the taxes collected 
 thereon shall not be subject to apportionment. 
 
 89. It shall be the duty of the assessor, upon 
 assessing live stock, to issue to the owner a certificate 
 which shall be substantially in the following form: 
 
 State of Utah, t 
 County of f ^^* 
 
 I hereby certify that I have this day assessed 
 
 head of branded on and 
 
 marked as follows .property of 
 
 a resident of county. State of 
 
 Dated this day of , 19 
 
 Assessor. 
 
 Deputy. 
 
 90. All state, county and district taxes on all 
 transient live stock assessed shall be computed on the 
 rates of the previous year, and collected in advance by 
 the assessor of any county in the State in which said 
 live stock is first found on or after January 1st of each 
 year; provided, that the owner or agent in charge of 
 any such live stock may, in lieu of paying said taxes in 
 advance execute a bond to the county in which he is 
 assessed, with two or more sureties to be approved by 
 the assessor, and filed with the treasurer, conditioned 
 that he will regularly and punctually pay all taxes which 
 may become due thereon during the year, which taxes 
 
138 
 
 shall thereafter be computed under the levies of 
 the current year, instead of on the basis of those of the 
 previous year. 
 
 91. It shall be the duty of the State Board of 
 Equalization, on or before the first Monday in March in 
 each year, to make a computation from the certificates on 
 file in its office and the records of original assessment 
 of transient live stock, of the time that each of such 
 bands or herds of transient livestock has been within each 
 of the several counties of the State during the previous 
 calendar year, and of the amount of taxes that each 
 county is entitled to receive and retain derived from 
 such sources. In making such computation, each county 
 ^hall be deemed to have collected and received all taxes 
 on transient live stock assessed within such county. 
 
 The State Board of Equalization shall notify the 
 county treasurer of each county of the amount of such 
 tax to which such county is entitled for the previous year, 
 and in case such county has collected more than the 
 amount to which it is entitled as shown by the statement 
 of said board, it shall be the duty of the county treasurer, 
 within ten, days after the receipt of the notice of such 
 apportionment, to remit to the State Board of Equaliza- 
 tion the amount of the difference between the amount 
 collected by said county and the amount to which such 
 county is entitled as shown by such statement. 
 
 Upon making such collections from the counties which 
 have collected more than their pro rata apportionment 
 of the tax, it shall be the duty of the State Board of 
 Equalization to remit to the counties which have collected 
 less than their apportionment, the difference between 
 the amount they have actually collected and the amount 
 they were entitled to receive. 
 
 92. It shall be the duty of the county commis- 
 sioners of each county, after the settlement between the 
 county treasurer and the State Board of Equalization, 
 to apportion the taxes, apportioned by said State Board 
 of Equalization to such county, to the several taxing 
 districts as provided by law. 
 
139 
 
 93. If the assessment in the county where first 
 made is not for the full number, then the assessor of any 
 other county, in which such transient live stock may be 
 ranging, is authorized to assess such stock to the 
 number omitted on the previous assessment, and the taxes 
 on the additional number so assessed shall be paid in 
 the county where last assessment is made, and the county, 
 county school and district school taxes so assessed, shall 
 not be subject to distribution among the several counties 
 in which such transient stock is grazed, and need not be 
 reported to the State Board of Equalization. 
 
 94. All transient live stock brought into this 
 State from any other state for the purpose of being 
 grazed, fed or ranged in this State a portion of the 
 year, and such live stock has been assessed or taxes paid 
 thereon in any other state for the same year, upon satis- 
 factory proof being made to the assessor that an assess- 
 ment has been made or taxes paid thereon as provided in 
 this section, shall be assessed at the full number but 
 only for such portion of the entire year's taxes as the 
 portion of the year during which it has been ranged, 
 grazed or fed in this state bears to the whole year. 
 
 And where transient live stock located in this State 
 at the beginning of the year is, subsequent to assessment, 
 removed to another state for the purpose of being grazed 
 or fed for a period exceeding twenty days, and not for 
 the purpose of being sold or marketed, the assessor upon 
 satisfactory proof of such removal, and of the time 
 during which such live stock has been out of the state, 
 and of the fact that taxes have been paid on such live 
 stock for a period at least equal to the time such live 
 stock has been out of the State, shall so amend his 
 assessment, pursuant to the provisions of this section, 
 providing for the assessment of transient live stock 
 brought into this State, that such stock shall be taxed 
 only for such portion of the year as it has been located 
 within the State. 
 
 In the event that the taxes on such transient live 
 stock have been collected in advance, the Board of 
 County Commissioners of the county so collecting such 
 
140 
 
 taxes in advance, upon satisfactory proof of the time 
 during which such live stock has been out of the State, 
 and of the amount of taxes paid thereon as hereinbefore 
 provided, shall order refunded to the payer of such taxes 
 such portion of the same as the time during v^hich such 
 property has been out of the State bears to the entire 
 year, and shall also order charged to the State and 
 to the several funds participating in the said taxes,, their 
 proportionate share of the refund authorized hereby. 
 
 Property in Litigation. 
 
 95. Money and property in litigation in possession 
 of a county treasurer or of a court or a clerk thereof, 
 or a receiver, must be assessed to such treasurer, clerk, 
 or receiver, and the taxes paid thereon under the direction 
 of the court. 
 
 Concealed Property. 
 
 96. Any property wilfully concealed, removed, 
 transferred, or misrepresented by the owner or agent 
 thereof, to evade taxation, upon discovery must be 
 assessed at its double value, and the assessment so made 
 must not be reduced by the Board of County Commis- 
 sioners. 
 
 Property Escaping Assessment. 
 
 97. Any property discovered by the assessor to 
 have escaped assessment may be assessed at any time, 
 and when so assessed shall be reported by the assessor 
 to the county auditor, and the auditor shall charge the 
 county treasurer with the taxes on such property and 
 the treasurer shall give notice to the party assessed 
 therewith. 
 
 98. It shall be the duty of the assessor, upon dis- 
 covering that any property within his county has escaped 
 assessment for any year or years previous and for which 
 it was liable to assessment, to assess such property for 
 
141 
 
 such years as it has escaped assessment in such amounts 
 as property of equal value and of the same kind was 
 assessed during such years, and enter the same upon 
 the assessment roll, and it shall thereupon be the duty of 
 the county auditor to compute the amount of taxes due on 
 such assessment for each of said years according to the 
 levies for the respective years, and it shall be the duty 
 of the treasurer to advertise and sell such property 
 for such delinquent taxes in all respects as for taxes for 
 the current year, except that no penalty shall be added 
 for the non-payment of such taxes. 
 
 Property Brought into County After Second Monday in 
 April. 
 
 99. When any personal property liable to taxation 
 is brought into a county at any time after the second 
 Monday in April, and such property has not been assessed 
 for that year, it must be listed and assessed the same 
 as if it had been in the county at the time of the regular 
 assessment, and such assessment shall be reported by the 
 assessor to^ the auditor, who shall charge the treasurer 
 with the taxes thereon, and the tax must be collected 
 by the treasurer as hereinbefore provided. 
 
 Assessments for Cities and Towns, 
 
 100. Assessments for the taxes of each incorporated 
 city and town in this State shall be made by the County 
 Assessor of the county in which such incorporated city 
 or town is situated, at the same time that assessments for 
 State and county taxes are made, and the list of property 
 in each incorporated city and town in his county, and the 
 valuation thereof shall be so made by the county assessor 
 that the property in each and the valuation thereof can 
 be separately shown. 
 
 101. On or before the first Monday of June in 
 each year, the county assessor of each county in which 
 there is situated any incorporated city or town shall 
 deliver to the clerk or recorder of each city and to the 
 clerk or president of the board of trustees of each town 
 
142 
 
 a statement showing the aggregate valuation of all tax- 
 able property in such city or town. 
 
 Assessor's Liability. 
 
 102. The Assessor and his sureties are liable on his 
 official bond for all taxes on property within the county 
 which, through his willful failure or neglect, is unassessed 
 or which has been by him wilfully assessed at less than 
 its cash value. 
 
 103. The county attorney must, after the Assessor 
 completes the assessment roll for the year, commence an 
 action upon the Assessor's bond for all taxes lost from 
 such wilful failure or neglect. 
 
 104. On the trial of such action, the value of the 
 property unassessed being shown, judgment fc^' the 
 amount of taxes that should have been collected thereon 
 and remaining uncollected must be entered. 
 
 Completion of Assessment Roll. 
 
 105. On or before the second Monday in April in 
 each year, the assessor must complete his assessment roll 
 and deliver the same to the county treasurer. 
 
 Prosecution of Assessor for Fraud. 
 
 106. Whenever the State Board of Equalization is 
 satisfied that the assessor or deputy assessor of any county 
 has fraudulently or corruptly assessed any property, it 
 must immediately inform the county attorney of such 
 county in writing of that fact, with the request that such 
 assessor or deputy assessor be prosecuted, and the county 
 attorney must at once comply with such request. 
 
 Assessor to Furnish Information to State Board 
 
 107. The county assessor shall furnish to the State 
 Board of Equalization, promptly upon demand, any 
 
143 
 
 information it may require as to the several kinds of 
 personal and real property and the assessed value thereof, 
 assessed in the county. 
 
 Penalties. 
 
 108. Every assessor who fails to complete and 
 deliver his assessment roll to the county treasurer within 
 the time prescribed by law, or who fails to transmit the 
 information mentioned in the preceding section to the 
 State Board of Equalization, within a reasonable time, 
 shall forfeit the amount of three months' salary to be 
 recovered on his official bond for the use of the county, 
 or to be deducted from his salary by the board of county 
 commissioners. 
 
 EQUALIZATION. 
 
 109. On or before the first Monday .in May, the 
 county treasurer shall furnish to each taxpayer, by mail, 
 to addresses noted on the assessment roll, postage prepaid, 
 a notice of the kind and valuation of property assessed 
 against him, and of the day fixed by the Board of Equal- 
 ization for hearing complaints, which notice shall be 
 mailed at least ten days before the first day of hearing, 
 and the treasurer shall then return said assessment roll 
 to the Board of County Commissioners, who shall con- 
 stitute a County Board of Equalization as hereinafter 
 provided. 
 
 110. At the time of mailing the notice, provided for 
 in Section 109, the treasurer shall indicate by a check 
 mark in a column provided for that purpose on the assess- 
 ment roll, the fact that such notice has been duly mailed, 
 and the presence of such check mark opposite the name 
 of the taxpayer in such column shall be prima facie 
 evidence of the mailing of such notice. 
 
 111. On the first Monday in July, the State Board 
 of Equalization shall reconvene at the State Capitol or at 
 such other place as it may determine, and at such session 
 
144 
 
 shall examine and compare the reports of the county 
 auditors made on the first Monday in July for the purpose 
 of equalizing the taxable property of the several counties 
 in the State for the purpose of taxation ; make all necessary 
 orders to accomplish such equalization, report all changes 
 in valuations to the respective county auditors, and to the 
 State Auditor, make the annual state tax levy, and be 
 and remain in session until all business that may properly 
 come before the board is disposed of. 
 
 112. The county commissioners of each county, as a 
 board of equalization, shall equalize the assessment roll 
 of the whole county, including the assessment for general 
 taxes of all cities and incorporated towns situated in the 
 county, at the times and in the manner provided by law 
 for equalizing assessments for State and county taxes. 
 
 113. When, after a general investigation by the 
 State Board of Equalization, the property or any class 
 of property as enumerated in any county, is found to be 
 assessed above or below its full cash value, the board 
 may, without notice, so determine and must add to or 
 deduct from the valuation of the property so found to be 
 above or below its full cash value, such per cent 
 respectively as is sufficient to raise or reduce it to its 
 full cash value. 
 
 114. When the equalization among the several 
 counties is completed, the secretary of the board must 
 transmit to each county auditor a statement of the changes 
 made by the board in the assessment roll of his county, 
 and to the state auditor' a statement of all changes made 
 in the assessment rolls of all the counties in the State, 
 and of the per cent to be added or deducted from the 
 valuation of the property affected by such changes, which 
 is prima facie evidence of the regularity of all proceedings 
 of the board, resulting in the action which is the subject 
 matter of the statement. 
 
 115. On the second Monday in August the Board 
 of County Commissioners of each county must make and 
 cause to be entered in the proper record an order stating 
 
145 
 
 and declaring the property assessed by the State Board 
 of Equalization apportioned to such county; and the said 
 Board of County Commissioners, acting as a Board of 
 equalization for said county, shall in like manner apportion 
 the assessed valuation of all the property and franchises 
 of railroad, car, street railway, telegraph, telephone, 
 electric light, pipe line, power, canal, irrigating and express 
 companies, so apportioned to said county by the State 
 Board of Equalization, to the several city, town, school, 
 road, or other lesser taxing districts in the county through 
 or into which said property extends ; and the county auditor 
 must transmit to the city or town council, or the trustees 
 or other legislative bodies of incorporated cities and towns, 
 the trustees of each school district, and the legal authorities 
 of other taxing districts in which said property is situated, 
 a copy of the order of the County Board of Equalization 
 making said apportionment. All such property is taxable 
 upon said assessment at the same rate, by the same officers, 
 and for the same purposes as the property of individuals 
 within such city, town, school, road, or other taxing 
 districts, respectively, and such taxes, except the taxes of 
 car companies, must be collected in the same manner and 
 by the same officers as other taxes are collected. The 
 County Board of Equalization after making apportion- 
 ment of the property assessed by the State Board of Equal- 
 ization to the several city, town, school, road, or other 
 lesser taxing districts, shall transmit a copy of such 
 apportionment relating to car companies to the secretary 
 of the State Board of Equalization, in which shall be set 
 forth the apportioned valuation of each car company and 
 the rate of tax levy for all purposes in each taxing district. 
 
 116. The Board of County Commissioners is the 
 County Board of Equalization and must meet on the third 
 Monday in May in each year to examine the assessment 
 rolls and equalize the assessment of property in the county. 
 It must continue in session for that purpose from time 
 to time until the business of equalization is disposed of, 
 but not later than the second Monday in June. 
 
 117. The board has power, after giving notice in 
 such manner as it may by rule prescribe, to increase or 
 
 lO-TR 
 
146 
 
 lower any assessment contained in any assessment roll, 
 so as to equalize the assessment of the property contained 
 therein, and make the assessment conform to the true 
 value of such property in money. Said board may remit 
 or abate the taxes of any insane, idiotic, infirm, or indigent 
 person to an amount . not exceeding ten dollars for the 
 current year. 
 
 118. No reduction must be made in the valuation 
 of property unless the party affected thereby or his agent 
 makes and files with the board a written application 
 therefor, verified by his oath, or shall appear before the 
 county board of equalization and show facts upon which 
 it is claimed such reduction should be made. 
 
 119. If the board grants the application or makes 
 any reduction applied for, it may examine on oath the 
 person or agent making the application touching the value 
 of the property of such person. No reduction must be 
 made unliess such pers.on or the agent making the applica- 
 tion, if required, attends and answers all questions perti- 
 nent to the inquiry. 
 
 120. Upon the hearing of the application, the 
 board may subpoena such witnesses, and hear and» take 
 such evidence in relation to the subject pending, as in its 
 discretion -it may deem proper. 
 
 121. During the session of the board, the assessor 
 and any deputy whose testimony is needed must be present, 
 and may make any statement or introduce and examine 
 witnesses on questions before the board. 
 
 122. The Board of County Commissioners must use 
 the assessment roll and all other information it may gain 
 from the records of the county recorder or elsewhere in 
 equalizing the assessment of the property in the county, 
 and may require the assessor to enter upon the assessment 
 roll any property which has not be assessed; and any 
 assessment made as prescribed in this section has the 
 same force and effect as if made by the assessor before 
 the deliverv of the assessment roll to the county treasurer. 
 
147 
 
 123. During the session of the Board of County 
 Commissioners, it may direct the assessor to assess any 
 taxable property that has escaped assessment, or to add 
 to the amount, number, or quantity of property when a 
 false or incomplete list has been rendered, and to make 
 and enter new assessments (at the same time canceling 
 previous entries) when any assessment made by him is 
 deemed by the board so incomplete as to render doubtful 
 the collection of the tak; but the auditor, who is hereby 
 made the clerk of the Board of Equalization, must notify 
 all persons interested by letter deposited in the postoffice, 
 postpaid, and addressed to the person interested, at least 
 five days before the action is taken, of the day fixed for 
 the investigation of the matter. 
 
 124. The county auditor must record in a book 
 to be kept for that purpose all changes, corrections and 
 orders made by the board; and during its sessions, or as 
 soon as possible after its adjournment, must enter upon 
 the assessment roll all changes and corrections made by 
 by the board. 
 
 LEVY AND LIEN OF TAXES. 
 General Provisions, 
 
 125. The fiscal year of the State of Utah com- 
 mences on the first day of December of each year. 
 
 126. Every tax levied and assessed against real 
 estate is a paramount lien against the property so assessed, 
 which lien is not satisfied nor removed until the taxes 
 are paid or a valid decree entered foreclosing a certificate 
 issued on the sale of said property for the non-payment 
 of the delinquent tax. The lien for the taxes of any 
 particular year is senior and superior to the tax lien of 
 any preceding year. 
 
 127. Every tax upon personal property is a lien 
 upon the real property of the owner thereof from and 
 after 12 o'clock, noon, of the first day in January of 
 each year. 
 
148 
 
 128. Every tax due upon improvements upon real 
 estate assessed to other than the owner of the real estate 
 is a paramount lien upon both land and improvements. 
 
 State Tax. 
 
 129. Before the last Monday of July of each 
 year, the State Board of Equalization must determine 
 the rate of State tax to be levied and collected upon the 
 assessed valuation of the property of the State, which 
 must be sufficient to raise the specified amount of 
 revenue required to be raised by the Legislature for State 
 purposes. The board must immediately thereafter transmit 
 to the county auditor of each county and to the State 
 Auditor a statement of such rate, and upon its receipt 
 the county auditor must, in writing, notify the State 
 Board of Equalization of the receipt thereof. 
 
 130. The action of the State Board of Equal- 
 ization in fixing the rate of taxation for State purposes 
 is a valid levy of the rate so fixed. 
 
 State School Tax, 
 
 131. There is hereby levied and directed to be 
 assessed and collected annually a State tax of three mills 
 on each dollar of valuation of the taxable property in the 
 State for district school purposes; and the assessment and 
 collection of said tax must be performed in the same 
 manner and at the same time as other state taxes are 
 assessed and collected, and shall be apportioned to the 
 several school districts as provided by law. 
 
 State High School Tax. 
 
 132. That there is hereby levied and directed to 
 be assessed and collected annually a State tax of one- 
 half mill on each dollar of valuation of the taxable property 
 in the State for high school purposes; and the assessment 
 and collection of said~ tax must be performed in the same 
 manner and at the same time as other taxes are assessed 
 
149. 
 
 and collected, and shall be apportioned to the several 
 cities and school districts maintaining high schools as 
 hereinafter provided. 
 
 133. Whenever, under the provisions of Chapter 
 31, Lav^s of 1911, two or more high school districts shall 
 be established in any of the counties of this State, the 
 Board of Education of such high school district is author- 
 ized to levy a tax on all taxable property in the district 
 for the support of such high school in any amount not 
 exceeding five mills on the dollar. 
 
 County and County School. 
 
 134. The Board of County Commissioners of each 
 county must, between the first Monday in July and the 
 second Monday in August, in each year, fix the rate of 
 county taxes, and designate the number of mills on each 
 dollar of valuation of property for each fund, and must 
 levy taxes upon the taxable property of the county not 
 exceeding five mills on the dollar for general county 
 purposes, and may levy a tax not exceeding one mill on 
 the dollar additional for the care, maintenance, and relief 
 of the indigent sick and otherwise dependent poor, and 
 not exceeding four mills on the dollar for district school 
 purposes. 
 
 135. The Board of County Commissioners shall 
 also at the same time make the levy for bounties provided 
 for in Section 137 of this Act. 
 
 Special County. 
 
 136. The boards of county commissioners of the 
 several counties within the State of Utah, or any of them, 
 may and are hereby authorized and empowered to levy a 
 special tax on taxable property within their respective 
 counties, for the purpose of creating a fund, not exceeding 
 five thousand dollars in any one year in any one county, 
 to be used for collecting, preparing and maintaining an 
 exhibition of the products and industries of the county 
 
150 
 
 at any domestic or foreign exposition or fair, for the 
 purpose of encouraging immigration and increasing trade 
 in the products of the State of Utah ; provided, the total 
 tax levied for such purpose in any one year shall not 
 exceed two cents on each one hundred dollars of taxable 
 property in the county, according to the assessment roll. 
 
 Sheep and Goats. 
 
 137. The Board of County Commissioners of 
 each county in the State is hereby authorized, and it 
 shall at the time of the annual levy of taxes, levy a tax 
 of four mills on the dollar on all sheep and goats, and 
 two mills on the dollar on all horses and cattle, except 
 horses and cattle in incorporated cities and towns, accord- 
 ing to the assessed valuation of the same, said tax to be 
 collected as other taxes and paid into the State Treasury. 
 The State Treasurer shall keep the same, together with 
 the twenty thousand dollars appropriated by Chapter 93, 
 Laws of 1909, in a separate fund to be known as the 
 State Bounty Fund, and pay the same out upon the State 
 Auditor's warrant, as provided by law. 
 
 City, 
 
 138. . During the month of July of each year, the 
 City Council, at a regular meeting thereof, shall by ordi- 
 nance or resolution, levy on the real and personal property 
 within the city made taxable by law: 
 
 1. Not to exceed five mills on the dollar to defray 
 contingent expenses; 
 
 2. Not to exceed ten mills on the dollar to purchase 
 water sources, streams, and the land upon which said 
 streams are appropriated, and canals; to construct water 
 works, and to supply water for irrigation and other 
 purposes ; 
 
 . 3. Not to exceed five mills on the dollar to open, 
 improve and repair the streets and sidewalks; 
 
151 
 
 4. Not to exceed five mills on the dollar to construct 
 and repair sewers and drains; 
 
 5. Not to exceed ten mills on the dollar to con- 
 struct and maintain gas works, electric light works, 
 telephone lines,, street railways or bath houses. Provided, 
 that no levy under either subdivision two or five of this 
 section, shall be made by the City Council until after a 
 proposal to levy such tax has been submitted to the 
 qualified taxpayers of the City at a special election to 
 be called for that purpose and ratified by a majority of 
 those voting at such election. 
 
 Libraries, 
 
 139. When fifty legal voters of any city of the 
 third class, or town, shall present a petition to the recorder 
 or clerk of such city or town, asking that an annual tax 
 be levied for the establishment and maintenance of a free 
 public library for such city or town, and shall specify in 
 their petition the rate of taxation, not to exceed three 
 mills on the dollar, such recorder or clerk shall, in 
 the next legal notice of the regular biennial election 
 in such city or town, give notice that at such election 
 each elector, who shall have paid a property tax therein 
 
 in the year next preceding election, may vote a 
 
 mill tax for a free public library, yes, no, specifying 
 in such notice the rate of taxation mentioned in said 
 petition, and if the majority of all the votes cast in 
 such city or town shall be for taxation for a free public 
 library, the tax, specified in such notice, shall be levied 
 and collected as other general taxes of such city or 
 town, and shall be known as the library fund; provided, 
 that when said fifty petitioners shall ask that a free 
 public gymnasium be established and maintained in con- 
 nection with said free library, and shall specify in their 
 petition a request for both library and gymnasium, a 
 tax not to exceed four mills on the dollar, such recorder 
 or clerk shall give notice as herein provided that said 
 
 electors as provided may vote for a mill tax 
 
 for a free public library, and free public gymnasium, 
 yes, no, specifying the rate of taxation mentioned in 
 
152 
 
 such petition for library and gymnasium, and if the 
 majority of all votes be for taxation for a free public 
 library and a free public gymnasium, the tax, not to 
 exceed four mills on the dollar, shall be levied and 
 collected annually as herein provided, and shall be known 
 as the library and gymnasium funds; proVided, that the 
 free public library may be established and maintained 
 with or without the gymnasium as provided in this act; 
 provided, that such tax shall cease in case the legal 
 voters of said city or town shall so determine by majority 
 vote at any biennial election held therein, and the 
 corporate authorities of such cities of the third class, and 
 of towns may exercise powers conferred upon cor- 
 porate authorities of cities of the first and of the 
 second class under this act; provided also, that such 
 library and gymnasium fund may be expended by such 
 committee as may be determined. The mayor or president 
 of such city or town shall be ex officio chairman. 
 
 City School. 
 
 140. The board of education shall, on or before the 
 first day of May of each year, prepare a statement and 
 estimate of the amount necessary for the support and 
 maintenance of the schools under its charge for the 
 school year commencing on the 1st day of July next 
 thereafter ; -also the amount necessary to pay the interest 
 accruing during such year, and not included in any 
 prior estimate, on bonds issued by said board; also 
 the amount of sinking fund necessary to be collected 
 during such year for the payment and redemption of 
 said bonds; and shall forthwith cause the same to be 
 certified by the president and clerk of said board to the 
 officers charged with the assessment and collection of 
 taxes for general county purposes in the county in 
 which the city is situated, and such officers, after having 
 extended the valuation of property on the assessment 
 rolls, shall levy such per cent as shall, as nearly as 
 may be, raise the amount required by the board, which 
 levy shall be uniform on all property within the said 
 city as returned on the assessment roll; and the said 
 county officers are hereby authorized and required to 
 
153 
 
 place the same on the tax roll. Said taxes shall be 
 collected by the county treasurer as other taxes are 
 collected, but without additional compensation for 
 assessing and collecting, and he shall pay to the treasurer 
 of said board, promptly as collected, who shall hold the 
 same subject to the order of the board of education; 
 provided, that the tax for the support and maintenance 
 of such schools shall not exceed in any one year six and 
 one-half mills on the dollar upon all taxable property of 
 said city, of which at least ' three mills shall not be 
 used otherwise than for the payment of teachers, and 
 shall not exceed one and one-half mills additional on 
 the dollar in one year, to be used exclusively for the 
 purchase of school sites and the erection of school build- 
 ings. 
 
 District School. 
 
 141. The school district board shall have general 
 charge, direction, and management of the schools of the 
 district, and the care, custody, and control of all prop- 
 erty belonging to the district, subject to the provisions of 
 the law. It may annually order to be raised on the 
 taxable property of the district, not to exceed one per 
 cent for the support of schools, to defray current expenses 
 and to purchase text books. It shall have the power to 
 establish and maintain school libraries which, in districts 
 that have no free library or reading room, may be opened 
 to the public under such regulations as the board may 
 provide. For the purpose of purchasing books and 
 magazines for these school libraries, the board shall set 
 aside annually from the tax herein provided, an amount 
 equal to fifteen cents per capita for each child in the 
 district between the ages of six and eighteen years, 
 inclusive, the computation being based on the school 
 census at the time when the tax is levied; provided, 
 that the library fund thus created shall be expended under 
 the direction of the State Board of Education for such 
 books and magazines as they shall recommend and under 
 such regulations as they may prescribe; provided, further, 
 that this Act shall apply to all school districts outside of 
 cities of the first and second class. 
 
154 
 
 Towns. 
 
 142. The Board of Trustees in each town shall 
 have power to levy an annual tax for general corporation 
 purposes on all such property as shall be subject to county 
 and state taxes and such tax shall when so levied, con- 
 stitute a lien on all such property and shall be collected 
 as county and state taxes are collected; provided that all 
 taxes for such purposes in one year shall not exceed one 
 per cent on the assessed valuation of the property so 
 assessed, unless two-thirds of the electors voting at a 
 special election called for that purpose shall vote a larger 
 per cent to be levied, but in no case shall said tax exceed, 
 nor electors be allowed to levy, more than one and one- 
 half per cent of the assessed valuation aforesaid in one 
 year. 
 
 Special Road Tax, 
 
 143. Whenever the State Road Commission shall 
 decide to improve a portion of a road in any precinct 
 of a county, the County Commissioners shall levy a 
 special road tax, not to exceed five mills, except when 
 authorized by a majority of the property owners, on 
 all assessable property within said precinct, said tax to 
 be collected at the same time and in the same manner 
 as other taxes; provided, that this tax shall not be used 
 in lieu of the amount to be appropriated by the county, 
 as provided in Chapter 119, Session Laws of Utah, 1909, 
 as amended by section 6, Chapter 42, Session Laws of 
 Utah, 1911, but shall be used in connection with the 
 county appropriation and the State Road Building Fund. 
 
 144. The city council of each city and the board 
 of trustees of each town shall, during the month of 
 July in each year, after determining the rate of the 
 general city or town tax, certify the rate and levy to 
 the county auditor of the county in which such city or 
 town is situate. 
 
155 
 
 COLLECTION. 
 
 Car Companies. 
 
 145. The Secretary of the State Board of Equal- 
 ization is hereby made the collector of taxes due from 
 car companies. He shall, upon receipt of the apportion- 
 ment of the property of car companies from the County 
 Board of Equalization, compute taxes due from each 
 company, and proceed to collect the taxes from said car 
 companies, and shall furnish each company by mail, 
 postage prepaid, a notice of the amount of tax assessed 
 against it, when and where payable, and that such tax 
 is delinquent on the first day of December next there- 
 after. On the 15th day of December in each year, the 
 collector of taxes from car companies shall remit to the 
 State Treasurer the taxes collected from car companies 
 due the State, and to each county treasurer all taxes 
 collected from car companies due to his county and to the 
 several taxing districts therein, together with a list of the 
 said districts and the amounts due to each. 
 
 146. The annual salary of the collector of taxes 
 due from car companies is hereby fixed at three hundred 
 dollars. 
 
 County Auditor's Duties. 
 
 147. The County Auditor, immediately upon com- 
 pletion of the work of the County Board of Equalization, 
 must proceed to add up the valuations and enter the total 
 valuation of each kind of property, and the total valuation 
 of all property on the assessment roll. 
 
 148. The general city and town tax of each city 
 and incorporated town shall be extended on the general 
 roll by the county auditor, in a separate column, at the 
 rate certified by the city council or town board of trustees, 
 at the time the state and county taxes are extended, and 
 the whole tax shall be carried into a column of aggregates, 
 and shall be collected by the county treasurer at the times 
 
156 
 
 and in the manner provided by law for collecting state 
 and county taxes. 
 
 149. The County Auditor must, on or before the 
 first Monday in July of each year, prepare from the assess- 
 ment roll of each year, as corrected by the County Board 
 of Equalization, and transmit to the State Board of 
 Equalization, upon blanks provided by it, a statement 
 showing : 
 
 1. The total value of the several classes of property, 
 shovm separately, as classified by said assessment roll; 
 
 2. The total number of acres of each class of real 
 estate assessed as acreage (not including mining property) 
 and its value; 
 
 3. The total number of acres assessed as mining 
 property ; 
 
 4. The number of horses and mules, as classified; 
 
 5. The number of cattle as classified ; 
 
 6. The number of sheep and goats as classified ; 
 
 7. The number of swine; 
 
 8. The number of colonies of bees; 
 
 9. Merchandise and trade fixtures; 
 
 10. Machinery, implements, tools and vehicles; 
 
 11. Automobiles and motorcycles; 
 
 12. Money and solvent credits; 
 
 13. Banks and loan and trust companies; 
 
 14. Furniture and household effects; 
 
 15. Mines and mining claims by name, mining dis- 
 trict, number of acres and tax number. 
 
 16. Improvements and machinery on or belonging 
 to mining property; 
 
 17. Interest in State lands; 
 
 18. Personal property not otherwise enumerated; 
 
157 
 
 19. Property assessed by the State Board of 
 Equalization ; 
 
 20. The total value of all property; 
 
 21. The amount of taxes remitted or abated; 
 
 22. Any further information requested by the State 
 Board of Equalization. 
 
 150. The county auditor must, as soon as such state- 
 ment is prepared, and not later than the first Monday 
 in July, transmit the same to the State Board of Equal- 
 ization. 
 
 151. As soon as the county auditor receives from 
 the State Board of Equalization a statement of the changes 
 made by the board in the assessment roll of the county, 
 or of any assessments contained therein, he must make 
 the corresponding changes in the assessment roll, count- 
 ing any fractional sum when fifty cents or more as one 
 dollar, and omitting it when less than fifty cents, so 
 that the value of any separate assessment shall contain 
 no fractions of a dollar ; but he must in all cases disregard 
 any action of the board of county commissioners which is 
 prohibited by Section 21. 
 
 152. The county auditor must then compute and 
 enter in a separate money column in the assessment 
 roll the aggregate sum in dollars and cents, rejecting the 
 fractions of a cent, to be paid as taxes on the property 
 therein enumerated; provided, that taxes levied only on 
 a certain kind or class of property for a special purpose 
 other than for State, county, city, town, and school pur- 
 poses, etc., shall be separately set out, and shall foot up 
 the column showing the total amount of such taxes, and the 
 column of total value of property in the county, as cor- 
 rected by the State Board of Equalization. 
 
 153. On or before the first Monday in September 
 he must deliver the corrected assessment roll to, the county 
 treasurer. 
 
158 
 
 154. On delivering the assessment roll to the county 
 treasurer, the county auditor must charge the treasurer 
 with the full amount of taxes levied. 
 
 155. The' county auditor must, on or before the third 
 Monday in September of each year, prepare from the 
 assessment roll, as corrected by the Board of County 
 Commissioners and by the State Board of Equalization, 
 and forward to the State Auditor, a statement made upon 
 blanks provided by him, showing in separate columns: 
 
 1. The total value of all property; 
 
 2. The value of real estate, including patented min- 
 ing claims, stated separately; 
 
 3. The value of improvements thereon; 
 
 4. The value of personal property, exclusive of 
 money ; 
 
 5. The amount of money; 
 
 6. The number of acres of land and the number of 
 patented mining claims, stated separately; 
 
 7. The total amount of taxes remitted by the Board 
 of County Commissioners; 
 
 8. The State's share of such taxes remitted; 
 
 9. The county's share of such taxes remitted; 
 
 10. All county, city, town, school, or other taxing 
 district tax levies; 
 
 11. Such other information as the State Auditor 
 may request. 
 
 156. The county auditor, on or before the third 
 Monday of September of each year, shall prepare and 
 mail to the State Board of Equalization a statement made 
 upon blanks provided by said Board, showing the amount 
 and value of' all property in the State as classified by the 
 county assessment rolls, and the value of each class. 
 
159 
 
 157. The county auditor, if the assessment roll or 
 the delinquent tax list is transferred from one treasurer 
 to another, must credit the one and charge the other with 
 the amount then outstanding on the tax list. 
 
 County Treasurer' s Duties, 
 
 158. On receipt of the assessment roll, the county 
 treasurer shall index in one or more indexes (if more 
 than one, the alphabet shall be so divided that no names 
 shall appear in more than one place in such indexes 
 unless for lack of space transferred to some other place 
 to be referred to), the names of all property owners 
 shown by the assessment roll; and shall, opposite each 
 name in the index, refer by number of assessment roll 
 (if there be more than one) and by page and line to all 
 pieces of property standing upon the assessment roll in 
 such names. He shall proceed to collect taxes, and shall 
 furnish to each taxpayer, except car companies, whose 
 address appears on the assessment roll, by mail, postage 
 prepaid, a notice of the amount of tax assessed against 
 him upon all property, which notice shall set out the 
 aggregate amount of taxes to be paid for State, county, 
 city, town and school purposes, etc., and shall set out 
 separately all taxes levied only on a certain kind or class 
 of property for a special purpose or purposes other than 
 for State, county, city, town and school purposes, etc., 
 and shall have printed or stamped thereon the rate of 
 taxation for each purpose for which taxes have been 
 levied, when and where payable, and that such tax is 
 delinquent at twelve o'clock noon on the Saturday next 
 prior to the first Monday in December thereafter. 
 
 159. At the time of mailing the notice provided for 
 in Section 158, the treasurer shall indicate by a check 
 mark, in a column provided for that purpose on the 
 assessment roll, the fact that such notice has been duly 
 mailed, and the presence of such check mark opposite the 
 name of the taxpayer in such column shall be prima 
 facie evidence of the mailing of such notice. 
 
 160. All general city or town taxes levied and 
 assessed under the provisions of this Act shall become 
 
160 
 
 due and delinquent, and shall attach to and become a lien 
 on the real and personal property assessed, at the same 
 time as State and county taxes; and all the provisions of 
 this Act in aid of assessing and collecting State and county 
 taxes are hereby made applicable to the assessment and 
 collection of such city and town taxes. 
 
 161. The county treasurer must mark the date of the 
 payment of any tax on the assessment roll opposite the 
 name of the person paying. The State Treasurer must 
 mark the date of the payment of any tax paid him by 
 car companies in the record kept by him. 
 
 162. At any time after taxes become due, and before 
 any cost, interest, or penalty has attached, the owner of 
 an undivided interest in any real property may pay to the 
 county treasurer his pro rata share of the entire tax 
 assessed against said property. 
 
 163. If such payment be not made until after cost, 
 interest, or penalties have attached, then such payment 
 must include the proportionate amount of such cost, in- 
 terest and penalties. 
 
 164. The county treasurer must give a receipt to the 
 person paying any taxes, specifying therein the amount 
 of the assessment, the description and kind of property 
 assessed, and the aggregate amount of taxes paid; pro- 
 vided, that taxes levied only on a certain kind or class of 
 property for special purposes other than for State, county, 
 city, town, and school purposes, etc., shall be separately 
 set out; provided further, that upon said receipt shall 
 be printed the rate of taxation for each purpose for 
 which taxes have been levied. County warrants shall be 
 taken in payment of county taxes, city warrants in pay- 
 ment of city taxes, and school district warrants in pay- 
 ment of district school taxes, provided that State school 
 taxes, county school taxes, and sinking funds shall be 
 paid in cash. 
 
 165. The district court must require every admin- 
 istrator or executor to pay out of the funds of the estate 
 all taxes due from such estate; and no order or decree 
 
161 
 
 for the distribution of any property of any decedent 
 among the heirs or devisees shall be made until all taxes 
 against the estate are paid. 
 
 166. The tax on mines shall be collected and the 
 payment thereof enforced in the manner provided for the 
 collection and enforcement of other taxes; and every 
 tax is a paramount lien upon the mines or mining claims 
 upon which such mining machinery and improvements 
 are erected, and from which the ores and minerals are 
 extracted, and the sale thereof for delinquent taxes may 
 be made as provided for the sale of real estate for 
 delinquent taxes; provided, that the tax on improvements 
 located on mining claims, the title to which is in the 
 United States, shall be collected as provided in this Act 
 for the collection of taxes on personal property. 
 
 167. On the first Monday of March, of June, and of 
 September, and the second Monday of December, the 
 county treasurer must settle with the Board of County 
 Commissioners for all moneys collected by him, and on said 
 day must deliver to and file in the office of the County 
 Auditor a statement under oath showing : 
 
 1. An account of all transactions and receipts since 
 his last settlement; 
 
 2. That all money collected by him is in the county 
 treasury. 
 
 168. All taxes provided for in this Act shall be due 
 on the first Monday in September, and are delinquent 
 at twelve o'clock noon on the Saturday next prior to the 
 first Monday in December in each year. 
 
 169. All taxes due and unpaid at twelve o'clock noon 
 on the Saturday next prior to the first Monday in Decem- 
 ber in each year shall be subject to a penalty of ten per 
 cent of the amount of such taxes where the amount of 
 taxes on any assessment amounts to ten dollars or more; 
 where the taxes amount to less than ten dollars, the 
 penalty shall be one dollar. 
 
 11-TR 
 
162 
 
 170. When the treasurer discovers that any property 
 has been assessed more than once for the same year, he 
 must collect only the tax justly due and make a return of 
 the facts, under affidavit, to the county auditor. 
 
 171. It shall be the duty of the county treasurer 
 at twelve o'clock noon on the Saturday next prior to the 
 first Monday in Dcember in each year to close his office • 
 for the receipt of taxes; to correct his delinquent list by 
 amending the same in conformity with the facts, and with 
 all convenient dispatch to deliver the same to the pub- 
 lisher selected by the board of county commissioners 
 to publish the same. 
 
 172. The State Auditor may, at any time after a 
 delinquent list has been delivered to the county treasurer, 
 direct such treasurer not to proceed in the collection of 
 any tax on the said list amounting to three hundred dollars 
 or more, further than to offer for sale but once any 
 property upon which such tax is a lien. Upon such 
 direction, the county treasurer, after offering the property 
 for sale once, and there being no purchaser in this 
 State, must make out and deliver to the State Auditor 
 a certified copy of the entries upon the delinquent 
 list relative to such tax; and the county treasurer, or 
 State Auditor in case the county treasurer refuses or 
 neglects fpr fifteen days after being directed to bring suit 
 for collection by the State Auditor, may proceed by civil 
 action in the proper court in the name of the State 
 to collect such tax and costs. 
 
 173. In such action, a complaint in the following 
 form is sufficient: 
 
 •(Title of Court.) 
 
 The State of Utah, plaintiff, vs. (naming the defend- 
 ant), defendant. 
 
 The plaintiff avers that in the year 19 there 
 
 was regularly levied against property assessed to said 
 defendant in said county. State, city, town, school and 
 
 county taxes in the sum of $ ; that interest, 
 
 penalty and costs on said amount is $ ; that 
 
163 
 
 no part of said taxes, penalty, interest nor costs has 
 been paid. 
 
 The plaintiff demands judgment for said several 
 sums and for costs of suit, and prays that a writ of 
 attachment may issue in form prescribed by law. 
 
 (Signed by the county treasurer or State Auditor, 
 or his attorney.) 
 
 174. On the filing of such complaint, the clerk must 
 issue a summons and a writ of attachment prayed for, 
 and such proceedings shall be had thereunder as under 
 writs of attachment issued in civil actions. If, in such 
 action, the plaintiff recovers judgment, there shall be 
 included in such judgment an attorney's fee of ten 
 per cent on the amount of the judgment. In such action, 
 a certified copy mentioned in Section 172, made by the 
 treasurer and delivered to the State Auditor, is prima facie 
 evidence that the person against whose property the tax 
 was levied is indebted to the State of Utah in the amount 
 of such tax, interest and costs. In case of payment, 
 after suit as above mentioned shall have been coni- 
 menced or after the recovery of judgment, such payment 
 must be made to the county treasurer of the .county in 
 which such taxes are due, whereupon the treasurer, 
 after distributing to the several funds of the county the 
 portions belonging to them, and paying to the State 
 Auditor or his attorney the portion received as attorney's 
 fee and other costs, must pay the remainder to the State 
 Treasurer at the times and in the manner prescribed by 
 law for the payment of other State taxes. 
 
 175. No injunction shall be granted by any court 
 or judge to restrain the collection of any tax or any 
 part thereof, nor to restrain the sale of any property for 
 the non-payment of the tax, except where the tax or some 
 part thereof sought to be enjoined, is illegal, or is not 
 authorized by law, or the property is exempt from 
 taxation. If the payment of a part of a tax is sought 
 to be enjoined, the other part must be paid or tendered 
 before action can be commenced. 
 
164 
 
 176. In all cases of levy of taxes, licenses, or other 
 demands for public revenue v^hich is deemed unlawful 
 by the party whose property is thus taxed, or from whom 
 such tax or license is demanded or enforced, such party 
 may pay under protest such tax or license, or any part 
 thereof deemed unlawful, to the officers designated and 
 authorized by law to collect the same; and thereupon the 
 party so paying or his legal representative may bring 
 an action in any court of competent jurisdiction against 
 the officer to whom said tax or license was paid, or 
 against the county or municipality on whose behalf the 
 same was collected, to recover said tax or license or any 
 portion thereof paid under protest. 
 
 177. In case it be determined in such action that said 
 tax or license, or any portion thereof, so paid under 
 protest was unlawfully collected, judgment for recovery 
 thereof and lawful interest thereon, together with costs 
 of action, shall be entered in favor of the plaintiff, and 
 upon being presented with a duly authenticated copy 
 of such judgment, the proper officer or officers of the 
 county or municipality whose officers collected or received 
 such tax or license shall audit and allow such judgment, 
 and cause a warrant to be drawn on the treasurer of that 
 county or* municipality for the amount recovered by said 
 judgment in favor of the legal holder thereof; and when 
 any such judgment has been or may hereafter be obtained 
 against a county, each taxing fund that has participated 
 in the tax for which such judgment was rendered shall 
 be liable to the county for its proportionate share of 
 such judgment, including legal interest thereon; and the 
 proper officers shall, upon demand of such county, cause a 
 warrant to be drawn upon the treasurer of such funds 
 for the amount due under the provisions hereof. 
 
 178. The remedy hereby provided shall supersede 
 the remedy of injunction and all other remedies which 
 might be invoked to prevent the collection of taxes or 
 licenses alleged to be irregularly levied or demanded, 
 except in unusual cases where the remedy hereby pro- 
 vided is deemed by the court to be inadequate. 
 
165 
 
 179. The treasurer may collect the taxes delinquent 
 on personal property, except when the real estate is liable 
 therefor, by seizure and sale of any personal property 
 owned by the delinquent. 
 
 180. The sale must be at public auction, and of a 
 sufficient amount of property to pay the taxes and costs, 
 and when practicable must be made in the justice's precinct 
 where seized. 
 
 181. The sale must be made after one week's notice 
 of the time and place thereof, given by publication in a 
 newspaper published in the county, or by posting in 
 three public places in the county. 
 
 182. For seizing or selling personal property, the 
 treasurer may charge in each case the sum of three dol- 
 lars for the use of the county, and actual and necessary 
 expenses for travel, seizing, handling, keeping or caring 
 for property so seized or sold. 
 
 183. On payment of the price bid for any personal 
 property sold, the delivery thereof, with a bill of sale, 
 vests the title thereto in the purchaser. 
 
 184. All excess over the taxes and costs of the 
 proceeds of any such sale must be returned to the owner 
 of the property sold, and until claimed must be deposited 
 in the county treasury, subject to the order of the owner, 
 or his heirs, or assigns. 
 
 185. The unsold portion of any property may be 
 left at the place of sale at the risk of the owner. 
 
 186. At the time of making the assessment, or at 
 any time thereafter, the assessor may collect the taxes 
 by seizure and sale of any personal property owned by 
 the person against whom the tax is assessed, in case he 
 has cause to believe that the owner of such personal 
 property is likely to avoid payment of the tax by dis- 
 posing of the property or by removal thereof from the 
 county, unless such person gives security to pay the 
 
166 
 
 same when due. The provisions of Sections 174 and 179 
 apply to such seizure and sale. 
 
 187. The assessor shall be governed, as to the amount 
 of taxes to be by him collected on such personal property, 
 by the State, city, town, school and county rate of the 
 previous year. 
 
 188. When the rate is fixed for the year in which 
 such collection is made then, if a sum in excess of the rate 
 has been collected, such excess shall not be apportioned 
 to the State, but the whole thereof shall remain in the 
 county treasury, and must be repaid by the county treas- 
 urer to the person from whom the collection was made or 
 to his assignee on demand therefor. 
 
 189. If a sum less than the rate fixed has been 
 collected, the deficiency must be collected as other taxes 
 on personal property are collected. 
 
 190. The assessor must note on the assessment roll 
 opposite the names of each person, from whom taxes have 
 been collected by him, the amount thereof. 
 
 191. As soon as the rate of taxation for the year is 
 fixed, the county auditor must note, in connection with 
 the entry 'made under the provisions of the preceding 
 section, the amount of the excess or deficiency. 
 
 192. On the first Monday in December in each year, 
 the office of the county treasurer shall reopen for the 
 collection of taxes, and all taxes collected from and after 
 that date shall include the penalty provided by Section 169, 
 and shall also include a publication fee of twenty-five 
 cents for each description. 
 
 193. Delinquent taxes, penalty and costs shall draw 
 interest at the rate of one per cent per month from and 
 after twelve o'clock noon of the Saturday next prior to 
 the first Monday in December in each year. In computing 
 interest, either on account of tender of payment or in 
 case of redemption from tax sale, no account shall be 
 
167 
 
 taken of any period of time less than a full month or 
 multiples thereof after the date of delinquency. 
 
 194. If any person removes from one county to 
 another, after being assessed on personal property, the 
 treasurer of the county in which he was assessed may sue 
 for and collect the same in the name of the county where 
 the assessment was made. 
 
 195. On the trial, a certified copy of the assessment 
 signed by the county auditor of the county where the same 
 was made, with the affidavit of the treasurer thereto at- 
 tached, that the tax has not been paid, describing it as on 
 the assessment roll, or delinquent list, is prima facie evi- 
 dence that such tax and the interest are due, and entitles 
 him to judgment, unless the defendant proves that the 
 tax was paid. 
 
 196. The treasurer and the county auditor must 
 allow the expenses of collecting such tax, and permit a 
 deduction thereof from the amount collected, if they do 
 not exceed one-third of the amount of the tax collected. 
 
 PUBLICATION. 
 
 197. It shall be the duty of the county commis- 
 sioners, annually on or before the first Monday in Novem- 
 ber in each year, to advertise for bids for the publication 
 of the delinquent tax list in a newspaper having a 
 general circulation in the county. Such advertisement 
 may be by notice printed in one or more newspapers 
 published within the county, or by posting the same at 
 the Court House door, as the commissioners may deter- 
 mine. 
 
 198. All bids must be in writing and subscribed 
 by the party offering the bid, and must be filed as a 
 part of the records of the county commissioners' office. 
 Each bid shall propose to publish the entire delinquent list 
 for the time provided by law at so much a description. 
 The county commissioners in awarding the contract for the 
 
168 
 
 publication of the delinquent tax list shall award the same 
 to the lowest bidder. 
 
 199. On or before the second Monday of December 
 of each year, the county treasurer must, under the direc- 
 tion of the county commissioners, publish the delinquent 
 list, which must contain' the names of the owners, when 
 known, and a description of the property delinquent or 
 subject to a lien of taxes, classified in towns and cities 
 by addition, subdivision, plat, block and lot, and other 
 lands by range, township and section, or legal subdivision 
 thereof, with the amount of taxes due, exclusive of penalty 
 and costs. The county treasurer must publish with such a 
 list a notice that unless the delinquent taxes, together 
 with the penalty and cost of publication, are paid before 
 the fourth Monday of December, the real property upon 
 which such taxes are a lien will be sold for taxes, penalty 
 and costs, beginning on said date, at the front door of the 
 County Court House. Publication must be commenced 
 on the second Monday of December, if published in a daily 
 newspaper, and shall be published in each issue thereof for 
 the full period of ten days ; if published in a weekly news- 
 paper, the publication must be commenced in the first issue 
 of said newspaper after the second Monday of December, 
 and shall be published in two consecutive issues of said 
 newspaper. 
 
 200. In case the taxes on any personal property are 
 a lien against the real estate of the owner, then the pub- 
 lication of the delinquent taxes against such personal 
 property shall be published in connection with that of 
 the real estate on which they are a lien, and the real estate 
 shall be sold for the total amount of the taxes on both 
 the real and personal property. 
 
 201. If the owner of personal property against which 
 there are delinquent taxes has no real estate against 
 which delinquent personal property taxes are a lien, then 
 no publication of such delinquent personal property taxes 
 shall be made. 
 
 202. Within ten days after the date of the last publi- 
 cation of the delinquent tax list, the publisher, managing 
 
169 
 
 clerk, or other responsible official of the newspaper mak- 
 ing such publication, shall file in the office of the county 
 treasurer a true copy of said delinquent list as published 
 in said newspaper, each page of said copy to be sub- 
 stantially mounted on heavy cardboard and the sheets so 
 fastened together as to provide for and secure their acces- 
 sibility, and attach thereto his affidavit to the effect that 
 said delinquent list, and the whole thereof, was duly pub- 
 lished in each and every issue of said newspaper on the 
 dates specified in said affidavit. This affidavit may be 
 sworn to before any person authorized to administer oaths 
 in the State of Utah, and when so attached to a copy of 
 said delinquent list, as herein provided, shall be prima 
 facie evidence of the facts therein recited. 
 
 203. On or before the second Monday in December 
 in each year the collector of taxes from car companies 
 shall publish, in three newspapers having a general circu- 
 lation in the State, no two of which shall be published 
 in the same county, the list of the car companies de- 
 linquent for taxes, which must contain the names of the 
 owners, when known, and a description of the property 
 delinquent or subject to a lien of taxes. The collector of 
 taxes from car companies shall publish with such list a 
 notice that unless the delinquent taxes, together with the 
 penalty and costs of publication, are paid before the fourth 
 Monday of December next thereafter, the property upon 
 which such taxes are a lien will be attached and sold for 
 taxes, penalty and costs, such sale to be made at the 
 discretion of the collector of taxes from car companies. 
 It is hereby made the duty of all railroads and railways 
 doing business in the State to furnish the collector of taxes 
 from car companies with any information he may desire, 
 and within the knowledge of said railroad or railway com- 
 panies, that will aid the said collector in the performance 
 of his duties. The laws set forth in this Act for the sale, 
 redemption, etc., of property for delinquent taxes are 
 hereby made to apply to the sale of property of car 
 companies for delinquent taxes. After all sales are made, 
 the collector of taxes from car companies must, without 
 delay remit to the State Treasurer the taxes collected from 
 car companies due the State, and to each county treasurer 
 
170 
 
 all taxes collected from car companies due to his county 
 and to the several taxing districts therein, together with 
 a list of the said districts and the amounts due to each. 
 
 204. Within ten days after the date of the last 
 publication of the delinquent tax list, the publisher, man- 
 aging clerk, or other responsible official of the newspaper 
 making such publication, shall file with the Secretary of 
 the State Board of Equalization a true copy of said de- 
 linquent list as published in said newspaper, each page of 
 said copy to be substantially mounted on heavy card- 
 board and the sheets so fastened together as to provide for 
 and secure accessibility, and attach thereto his affidavit 
 to the effect that said delinquent list, and the whole 
 thereof, was duly published in each and every issue of 
 said newspaper on the dates specified in said affidavit. 
 This affidavit may be sworn to before any person 
 authorized to administer oaths in the State of Utah, and 
 when so attached to a copy of said delinquent list, as 
 herein provided, shall be prima facie evidence of the facts 
 therein recited. 
 
 SALE. 
 
 205. On the fourth Monday of December of each 
 year, the County Treasurer shall expose for sale, between 
 the hours 't)f ten a. m. and three p. m., sufficient of all 
 delinquent real estate to pay the taxes and costs at public 
 auction, at the front door of the County Court House, and 
 sell the same to the highest responsible bidder for cash, 
 and the treasurer shall continue to sell from day to day 
 between such hours until the property of all delinquents is 
 exhausted or the taxes and costs are paid. In offering 
 such real estate for sale, the treasurer shall offer the 
 entire tract assessed, and the first bid received in an 
 amount sufficient to pay the tax and costs shall be 
 accepted, unless a further bid in the same amount for less 
 than the entire tract shall be received; and the highest 
 and best bid shall be construed to mean the bid of that 
 bidder who will pay the full amount of the taxes and 
 costs for the smallest undivided portion of said real 
 estate. After receiving a bid for the full amount of the 
 
171 
 
 taxes and costs, it shall not be the duty of the treasurer 
 to attempt to secure a higher bid, but he shall accept 
 it if made. The treasurer shall make a record of all 
 sales of real property in a book to be kept by him for that 
 purpose, therein describing the several parcels of real 
 property on which the taxes and costs were paid by the 
 purchasers, in the same order as the published list of de- 
 linquent sales contained in the list of advertisements on 
 file in his office, stating in separate columns the amount 
 as obtained from the tax list of each kind of tax and 
 costs for each tract or lot, to whom sold and the date of 
 sale. A separate column shall also be provided in said 
 record in which the treasurer shall enter the date of the 
 redemption. 
 
 206. The purchaser shall not be required to pay the 
 treasurer the amount of the penalty, but the same 
 accrues for the benefit of the purchaser. When all sales 
 have been made, the treasurer shall file the record in 
 his office; provided, that in all counties there shall be 
 adopted a uniform system of tax sale record, which shall 
 be recommended by the State Auditor, and that a dupli- 
 cate of said record of each county, so far as it relates to 
 sales to the county, shall be furnished by the county 
 treasurer to the State Auditor in loose-leaf or bound 
 form, as may be directed by the State Auditor, and to 
 which shall be added the subsequent taxes of the succeed- 
 ing year, together with the redemptions as reported to the 
 State Auditor by the treasurers of the various counties, 
 upon blanks to be prescribed by the State Auditor. 
 
 207. It shall be the duty of the county treasurer to 
 issue a receipt to any person paying taxes on an un- 
 divided interest in real estate, showing the interest on 
 which taxes are paid, and in case any portion of the taxes 
 on such real estate remains unpaid, it shall be the duty 
 of the treasurer to sell only such undivided interest in 
 said real estate as belongs to the co-owners who have 
 not paid their portion of the tax. 
 
 208. When real estate is sold for taxes, the treasurer 
 shall make out, sign, and deliver to the purchaser of any 
 real property sold for the payment of taxes, as aforesaid, 
 
172 
 
 a certificate of sale, describing the property on which 
 the taxes and costs were paid by the purchaser, as the 
 same was described in the record of sales, and also how 
 much and what part of each tract or lot was sold, and 
 stating the amount of each kind of tax and costs for 
 each tract or lot for which the same was sold, as described 
 in the record of sales, and that payment has been made 
 therefor. If at any tax sale no person shall bid and pay 
 the treasurer the amount of tax and costs, required to 
 be paid as aforesaid on any real estate, the treasurer shall 
 make to the county a certificate, substantially in the form 
 prescribed in Section 210, and deliver the same to the 
 county auditor, and such sale to the county shall have the 
 same effect as if made to an individual, and the county 
 auditor shall credit the treasurer with the amount of the 
 tax due thereon. 
 
 209. The certificate of sale, when the sale is made to 
 any person other than the county, shall be substantially 
 in the following form, and may be recorded in the office 
 of the County Recorder without acknowledgment: 
 
 This certifies that on the day of , 
 
 19 .... , in pursuance of law, I, as treasurer of 
 
 County, Utah, sold to , 
 
 subject to redemption, as provided by law, the property 
 
 situated in the County of , State of Utah, 
 
 hereinafter described, for the delinquent State, State 
 
 school, county, county school, city, city school, , 
 
 and district school taxes assessed in the name of 
 
 as owner, against said property for the year 
 
 and the costs of advertising and sale; that the penalty as- 
 sessed against the owner for the non-payment of such tax 
 
 is $ ; that a description of the property named 
 
 is as follows, to wit : 
 
 That the amount of each kind of taxes and the costs for 
 which the same was sold are as follows, to wit: 
 
173 
 
 State 
 and 
 State 
 School 
 Taxes 
 
 County 
 and 
 
 County 
 School 
 Taxes 
 
 City 
 Taxes 
 
 City 
 School 
 Taxes 
 
 District 
 School 
 Taxes 
 
 Penalty 
 
 Adver- 
 tising 
 Costs 
 
 Costs 
 
 of 
 
 Sale 
 
 Total 
 
 $ 
 
 1 
 
 $ 
 
 $ 
 
 $ 
 
 $ 
 
 $ 
 
 $ 
 
 $ 
 
 and that payment has been made therefor. 
 
 Date , 19 
 
 Treasurer of County, Utah. 
 
 210. The certificate of sale, when the property is 
 sold to the county shall be substantially in the follow- 
 ing form, and may be recorded in the office of the county 
 recorder without acknowledgment: 
 
 This certifies that on the day of , 
 
 19. ... , in pursance of law, I, as treasurer of « 
 
 County, Utah, offered for sale subject to redemption as 
 provided by law, the property situated in the County of 
 
 , State of Utah, hereinafter described, for the 
 
 delinquent State, State school, county, county school, city, 
 
 city school, , and district school taxes 
 
 assessed in the name of 
 
 as owner, against said property for the year 19 .... , to- 
 gether with the penalty provided by law and the costs 
 of advertising and sale; that a description of the property 
 
 named is as follows, to wit : ; 
 
 that the amount of each kind of taxes, penalty and the 
 costs for which the same was offered are as follows, 
 to wit: 
 
 State 
 
 County 
 
 
 
 
 
 
 
 
 and 
 
 and 
 
 City 
 Taxes 
 
 City 
 
 District 
 
 
 Adver- 
 
 Costs 
 
 
 State 
 
 County 
 
 School 
 
 School 
 
 Penalty 
 
 tising 
 
 of 
 
 Total 
 
 School 
 
 School 
 
 Taxes 
 
 Taxes 
 
 
 Costs 
 
 Sale 
 
 
 Taxes 
 
 Taxes 
 
 
 
 
 
 
 
 
 $ 
 
 1 
 
 $ 
 
 « 
 
 « 
 
 $ 
 
 $ 
 
 $ 
 
 $ 
 
174 
 
 That pursuant to said offer no person offered to bid 
 and pay the treasurer the amount of the tax, penalty and 
 costs required to be paid as aforesaid; therefore, pursuant 
 
 to law, said property was sold to 
 
 County and this certificate issued as evidence thereof. 
 
 Date 19 
 
 Treasurer of . . County, Utah. 
 
 211. The certificates of sale herein provided for, 
 when signed by the County Treasurer and delivered to 
 the purchaser, whether the same be the county or an 
 individual, shall be prima facie evidence of the regularity 
 of all proceedings connected with the assessment no- 
 tice, equalization, levies, advertisement and sale of the 
 property therein described, and the burden of showing 
 any irregularity in any of the proceedings, resulting in 
 the sale of property for the non-payment of delinquent 
 taxes, shall be on him who asserts it. 
 
 212. If the purchaser does not pay the tax and costs 
 before five o'clock p. m. of the day following the sale, 
 the property, on the next sale day, before the regular 
 sale, must be resold for taxes and costs. The bid of any 
 person refusing to make the payment for the property 
 purchased- Jby him must not be received on the sale of any 
 property advertised in the delinquent tax list of that year. 
 
 213. While a certificate of sale is held by the county, 
 the treasurer shall not sell the property covered by such 
 certificate for taxes, but the county auditor shall credit 
 the treasurer with the amount of tax due thereon. In any 
 case the party redeeming shall pay all taxes that may be 
 assessed, and interest, penalty and costs that may accrue 
 upon land subsequent to the sale. When all the sales shall 
 have been made and settlement by the county treasurer 
 with the county auditor shall have been made for the 
 same, the county auditor, within ten days of such settle- 
 ment, shall certify to the State Auditor the total amount 
 of the State and State school taxes due on the property 
 so sold to the county for delinquent taxes, and also the 
 
175 
 
 total amount of such tax credited the county treasurer on 
 such property on account of taxes accrued while the 
 certificate of sale for such property is held by the county. 
 
 214. The treasurer shall collect two dollars for each 
 certificate of sale in full for all his services, and shall 
 charge and collect twenty-five cents for publishing the 
 name and amount of taxes due on each piece of property 
 sold, which sums shall be paid by him into the county 
 treasury. 
 
 215. If the treasurer discovers before the sale that 
 on account of any irregular assessment or of any other 
 error any land ought not to be sold, he must not offer 
 that land for sale; and the board of county commissioners 
 must cause the assessor to enter the uncollected taxes upon 
 the assessment roll of the next succeeding year, on the 
 basis of the valuation and rates of the year for which it 
 was erroneously assessed, to be collected as other taxes 
 are collected thereon. 
 
 216. Whenever property is advertised for sale for 
 the non-payment of delinquent taxes, and the assessment 
 is valid in part, and void for the excess, the sale must 
 not for that cause be deemed invalid, nor any grant 
 subsequently made thereunder be held insufficient to pass 
 a title to the grantee, unless the owner of the property, 
 or his agent, not less than six days before the time at 
 which the property is advertised to be sold, delivers to the 
 treasurer a protest in writing signed by the owner or 
 agent, specifying the portion of the tax which he claims 
 to be invalid, and the ground upon which such claim is 
 based. 
 
 217. In case any owner of property advertised to be 
 sold for delinquent taxes, at least six days before the time 
 advertised for the sale to take place, delivers to the 
 county treasurer his protest in writing against such sale, 
 signed by himself or his agent, claiming that the assess- 
 ment is void, in whole or in part, and if in part only, for 
 what portion, and in either case specifying the ground 
 upon which such claim is founded, it is the duty of the 
 
176 
 
 treasurer, either to sell the property assessed for the 
 whole amount appearing upon the assessment roll, or to 
 withdraw the property from sale, and report the case to 
 the board of county commissioners for its directions in 
 the premises, and in such case the board may either direct 
 the foreclosure of the lien of such tax by action, which 
 proceeding is hereby authorized to be had, or direct the 
 treasurer to proceed with the sale. 
 
 " 218. When land is sold for taxes, correctly imposed, 
 as the property of a particular person, no misnomer of 
 the owner or supposed owner, or other mistake relating 
 to the ownership thereof, affects the sale or renders it 
 void or voidable. 
 
 REDEMPTION. 
 
 219. Real estate sold for taxes may be redeemed by 
 any person interested therein at any time within three 
 ye^rs after the date of the sale thereof by such person 
 paying into the county treasury for the use of the pur- 
 chaser or his legal representatives, the amount paid by 
 the purchaser, and all costs and penalties as aforesaid, 
 together with the sum of fifty cents for a redemption 
 certificate, and all taxes that have accrued thereon and 
 which have been paid by the purchaser after his purchase 
 to the time of redemption, together with interest at the 
 rate of one per cent per month on the whole from the date 
 on which the taxes, for which the property was sold, 
 were delinquent to the day of redemption; provided, that 
 when two or more parties are interested in a piece of 
 property which has been sold for taxes, either party may 
 redeem the property in which he is interested upon pay- 
 ment of the portion of the taxes, interest, penalty and 
 costs which his interest bears to the whole, together 
 with the sum of fifty cents for a redemption certificate. 
 
 220. The county .treasurer shall, when any property 
 is redeemed, make the proper entry in the record of tax 
 sales filed in his office, and issue a certificate of redemp- 
 tion, which entry or such certificate of the fact of the 
 
177 
 
 redemption properly certified by the treasurer shall be 
 prima facie evidence of such redemption, and may be 
 recorded in the office of the county recorder without 
 acknowledgment. 
 
 221. The county treasurer shall, on or before the 
 15th day of February, A. D. 1914, and of each year there- 
 after, transmit to the county recorder a certified tax sale 
 record of the sales under the levies for the previous 
 year, showing in separate columns the name of the person 
 to whom ■ assessed, the description of the tract sold, the 
 date of the sale, and to whom sold; and each line on each 
 page shall be numbered consecutively, and the county 
 recorder shall enter all items shown by such record in the 
 abstract books of his office. 
 
 222. The county treasurer shall transmit to the 
 county recorder daily (if he has any matter as herein- 
 after provided to report) a transcript of redemptions 
 made, or private sales made by him, which transcript shall 
 make reference to the book, page and line of the tax 
 sale record where the original sale is listed, the name 
 of the person in whose name sold, the tax number, lot, 
 block, plat and survey, or the quarter section, section, 
 township and range, as the case may be, together with the 
 name of the person making such redemption or making 
 such purchase at private sale ; and the county recorder 
 shall enter the items contained in such transcript in the 
 proper place in the tax sale records to which they refer. 
 
 223. The tax sale records hereinbefore provided for 
 shall be transmitted to and kept in the county recorder's 
 office, and shall be considered the official record of tax 
 sales. 
 
 224. The owner of an undivided interest in real 
 estate may redeem his interest from any sale for the non- 
 payment of delinquent taxes at any time within the period 
 of redemption by paying to the treasurer his pro rata 
 proportion of the tax for which said property was sold, 
 together with his proportion of all the interest, costs and 
 penalties which have attached by reason of such sale. 
 
 12-TR 
 
178 
 
 225. When a redemption shall be made of an un- 
 divided interest in real estate which has been sold for the 
 non-payment of delinquent taxes, the county treasurer 
 shall issue to the owner of such undivided interest, or to 
 the person making such redemption, a redemption certifi- 
 cate showing the name of the owner of the interest 
 redeemed, and the amount of the undivided interest in such 
 real estate on which redemption has been made, and the 
 owner of such redeemed undivided interest shall not be 
 made a party to any action to foreclose a certificate of tax 
 sale on any property from which he has redeemed his 
 undivided interest, and any decree purporting to foreclose 
 a tax certificate against the entire property, when an 
 undivided interest has been redeemed in accordance with 
 the provisions of this Act, shall be void, as to the un- 
 divided interest so redeemed. 
 
 226. There is no duty nor obligation in this State 
 on the part of one co-owner or joint owner of real estate 
 to pay any portion of the taxes on such real estate except 
 his own, and therefore any owner of an undivided interest 
 •in real estate is not estopped by reason of such joint 
 ownership from acquiring the interest of his co or joint 
 owners in said real estate at tax sale. 
 
 227. In all eases where certificates of tax sale are 
 held by the county, the county c'ommissioners may, if in 
 their judgment it is to the best interest of the county so to 
 do, settle and release such certificate of tax sale together 
 with lien for taxes for any or all subsequent years, already 
 accrued, by receiving in full settlement therefor a sum 
 less than the full amount of taxes, interest, penalties and 
 costs. 
 
 228. Whenever property sold to the county, pur- 
 suant to the provisions of this Act, is redeemed or the 
 certificate of sale is assigned as herein provided, the 
 moneys received on account of such redemeption or assign- 
 ment must be distributed in the same manner as taxes 
 collected before sale, except that to the State, and each 
 taxing . district shall also be apportioned the proportion 
 of interest, accrued and collected, to which it is entitled. 
 
In all cases where a sum less than the taxes, penalty, 
 interest and costs is accepted in settlement, it shall be the 
 duty of the county auditor, upon making his next regular 
 report to the State Auditor, to report the fact of such 
 settlem.ent together with the amount of money received by 
 the county, and the money so received shall be apportioned 
 as follows: 
 
 First. To the county such proportion of the penalty 
 and costs due as the amount received bears to the amount 
 of the total of taxes, penalties, interest and costs due. 
 
 Second. The balance to be apportioned to the State, 
 county and several taxing districts therein in the propor- 
 tion that the amount of the several levies bears to the 
 total tax levy in the year for which the property was sold. 
 
 229. The Board of County Commissioners shall, 
 during the month of May each year, after giving the 
 statutory notice, offer for sale at the front door of the 
 county court house, at the time specified in the notice, all 
 real estate, the title to which is vested in the county 
 under proceedings for foreclosure of tax certificate, not 
 heretofore sold or redeemed; provided, that in cases 
 where the description of such real estate is so defective 
 as to convey no title, such real estate shall not be so 
 offered. The county clerk is authorized to execute deeds 
 therefor in the name of the county and attested by his 
 seal, vesting in the purchaser all of the title of the State, 
 of the county, and of each city, town, school or other 
 taxing district interested in real estate to be sold. The 
 money arising from such sale must be paid into the county 
 treasury, and the treasurer must settle for the same as in 
 the case of money received for redemption, as provided in 
 the next preceding section. The Board of County Com- 
 missioners may, at any time after the period of redemption 
 has expired and before the sale as herein provided, permit 
 a redemption from any sale where the property has been 
 sold to the county. All property, for which there is no 
 purchaser at the sale provided for in this section, shall 
 thereafter be disposed of on the day of the first regular 
 meeting of the Board of County Commissioners in any 
 month, at either public or private sale, as the said board 
 
180 
 
 may determine, and the money received therefor shall be 
 apportioned as in the manner of tax sale redemptions. 
 
 230. At any time after the sale shall have closed and 
 before the time for redemption has expired, the county 
 treasurer is authorized and required, at private sale, at his 
 office, to sell and assign the interest of the county in 
 any of the real estate sold to the county for delinquency, 
 to any person who will pay the amount of the delinquent 
 taxes, penalty, interest, and costs thereon for the same, 
 and to make out duplicate receipts for the purchaser of 
 such real estate, on which he shall write ''Sold for taxes at 
 private sale," and deliver such receipts to the purchaser. 
 Upon presentation of one of such receipts to the county 
 auditor, he shall make out and deliver to the purchaser 
 an assignment of the certificate of sale made to the county. 
 Real estate sold to the county and afterwards assigned 
 shall be subject to redemption at any time within three 
 years after the date of the original sale, as provided in 
 Section 219. 
 
 FORECLOSURE. 
 
 231. At any time after the expiration of three 
 full years from the date of the tax certificate, no redemp- 
 tion having been made, the owner of such certificate may 
 maintain an action in the District Court of the county 
 in which such property is situated to foreclose his lien 
 against said property as evidenced by such certificate. 
 Said action, except as herein expressly modified, shall be 
 in the form of an action to foreclose mortgages on real 
 estate, and the decree entered therein shall be a decree of 
 foreclosure, and the property shall be sold to satisfy the 
 judgment rendered in the same manner, and subject to 
 estate mortgages, except that no deficiency judgment 
 may be rendered against any party to said action after 
 such sale. 
 
 232. A complaint in such action shall be deemed 
 sufficient, which states the fact of the issuance of the 
 the same period of redemption as in the case of real 
 
181 
 
 certificate of sale, describing it; that no redemption has 
 been made, and prays for appropriate relief. It must in 
 all cases be verified. 
 
 233. In actions to foreclose such certificates of sale, 
 junior lien holders must be made parties defendant if 
 it is desired to preserve the priority of the tax lien, but 
 no judgment can be rendered against such encumbrancers 
 or lien holders other than the decree determining the prior- 
 ity of liens. 
 
 234. When personal or substituted service of the 
 summons in such action is made within the State, or 
 personal service on the non-resident defendant is made 
 
 ERRATUM. 
 
 The last line on page 180, being the third line in 
 Section 232, is misplaced. Its proper position is as line 
 twelve in Section 231, on the same page. 
 
 the clerk or the court m wnicn ine Hcuun ih uiuu^iii, 
 and such affidavit also states that said action is brought 
 to foreclose a tax certificate against the defendant in 
 respect to whom the service of the summons is to be 
 made, or that he or it is a necessary or proper party to 
 the action, the clerk of the court in which the action is 
 commenced shall cause the service of the summons to 
 be made by publication thereof, which publication shall 
 be made as provided by law. 
 
 236. Where the affidavit for publication alleges that 
 the defendant, after due diligence, cannot be found within 
 the State, it shall be sufficient evidence of due diligence 
 that such affidavit shows that a summons has been placed 
 in the hands of the sheriff of the county in which the 
 action is brought for service and returned not served 
 
180 
 
 may determine, and the money received therefor shall be 
 apportioned as in the manner of tax sale redemptions. 
 
 230. At any time after the sale shall have closed and 
 before the time for redemption has expired, the county 
 treasurer is authorized and required, at private sale, at his 
 office, to sell and assign the interest of the county in 
 any of the real estate sold to the county for delinquency, 
 to any person who will pay the amount of the delinquent 
 taxes, penalty, interest, and costs thereon for the same, 
 and to make out duplicate receipts for the purchaser of 
 such real estate, on which he shall write ''Sold for taxes at 
 private sale," and deliver such receipts to the purchaser. 
 
 f ull 3^bars iiuiii tilt; ua,ic m ui c lcia u c i uixn^at/ C , iiu i cuciinj- 
 
 tion having -been made, the owner of such certificate may 
 maintain an action in the District Court of the county 
 in which such property is situated to foreclose his lien 
 against said property as evidenced by such certificate. 
 Said action, except as herein expressly modified, shall be 
 in the form of an action to foreclose mortgages on real 
 estate, and the decree entered therein shall be a decree of 
 foreclosure, and the property shall be sold to satisfy the 
 judgment rendered in the same manner, and subject to 
 estate mortgages, except that no deficiency judgment 
 may be rendered against any party to said action after 
 such sale. 
 
 232. A complaint in such action shall be deemed 
 sufficient, which states the fact of the issuance of the 
 the same period of redemption as in the case of real 
 
181 
 
 certificate of sale, describing- it; that no redemption has 
 been made, and prays for appropriate relief. It must in 
 all cases be verified. 
 
 233. In actions to foreclose such certificates of sale, 
 junior lien holders must be made parties defendant if 
 it is desired to preserve the priority of the tax lien, but 
 no judgment can be rendered against such encumbrancers 
 or lien holders other than the decree determining the prior- 
 ity of liens. 
 
 234. When personal or substituted service of the 
 summons in such action is made within the State, or 
 personal service on the non-resident defendant is made 
 by the sheriff of the county in v^hich he resides, then the 
 posting of notice of the pendency of said action on the 
 premises or elsewhere shall not be required. 
 
 235. When the person, on whom the service of a 
 summons is to be made resides out of the State or has 
 departed from the State, or cannot, after due diligence 
 be found within the State, or conceals himself to avoid 
 the service of the summons; or when the defendant is a 
 foreign corporation, having no managing or business 
 agent, cashier, secretary or other officer within the State, 
 and an affidavit stating any of these facts is filed with 
 the clerk of the court in which the action is brought, 
 and such affidavit also states that said action is brought 
 to foreclose a tax certificate against the defendant in 
 respect to whom the service of the summons is to be 
 made, or that he or it is a necessary or proper party to 
 the action, the clerk of the court in which the action is 
 commenced shall cause the service of the summons to 
 be made by publication thereof, which publication shall 
 be made as provided by law. 
 
 236. Where the affidavit for publication alleges that 
 the defendant, after due diligence, cannot be found within 
 the State, it shall be sufficient evidence of due diligence 
 that such affidavit shows that a summons has been placed 
 in the hands of the sheriff of the county in which the 
 action is brought for service and returned not served 
 
182 
 
 because not found, and that a further copy of the summons 
 was placed in the hands of the sheriff of any county in the 
 State where the defendant may be shown to be residing 
 by that entry in the assessment roll relating to that par- 
 ticular property for the year in which the tax was levied 
 for which the property was sold, or any subsequent year, 
 and such summons shall be returned not served because 
 not found; and that a further copy of the summons has 
 been delivered to the sheriff of any county in this State, 
 shown by the instrument of record in the office of the 
 county recorder of the county where the property is 
 situated, through which the said defendant acquired his 
 interest in said described property, as being the place of 
 residence of said defendant, and returned not served be- 
 cause not found ; and further recites that the place of 
 residence is unknown to the person making such affidavit, 
 and if made by any person other than the plaintiff, that 
 he verily believes that the place of residence of such 
 defendant is also unknown to said plaintiff. 
 
 237. When the affidavit for publication of summons 
 alleges that the defendant resides out of the State, and 
 further recites that his place of residence is unknown to 
 the affiant, and if the affidavit is made by any person 
 other than the plaintiff but according to the best informa- 
 tion and belief of the affiant, it is also unknown to the 
 plaintiff, then such affidavit shall further state that an 
 examination has been made of that portion of the assess- 
 ment roll relating to the particular property for the 
 year in which the tax was levied for which the property 
 was sold, and for all subsequent years, and if such assess- 
 ment roll or rolls discloses the alleged place of residence 
 of the defendant, the affidavit shall so state, and the copy 
 of the summons and complaint shall be mailed to the 
 address shown by the last assessment roll in which an 
 address for the defendant appears in connection with the 
 assessment of said property, and the plaintiff shall be 
 adjudged to have used due diligence in ascertaining the 
 place of residence of said defendant. If an address does 
 not appear on any of said assessment rolls in connection 
 with the assessment of said property, the affidavit shall 
 so state and shall further allege that affiant has examined 
 
183 
 
 the record in the office of the county recorder of said 
 county of the instrument by which the said defendant 
 claims title to the property in issue, and if such instru- 
 ment names a place of residence of said defendant, then a 
 copy of the summons and complaint in said action shall be 
 mailed to the defendant at the address so shown, and the 
 plaintiff shall be adjudged to have used due diligence in 
 ascertaining the place of residence of said defendant. 
 
 238. In the event that neither any copy of the 
 assessment roll, as hereinbefore described, or the record 
 of the instrument conveying title to the defendant, con- 
 tains any statement as to the alleged place of residence 
 of the defendant, the affidavit for publication shall so 
 state, and shall further state that the affiant does not 
 know the place of residence of said defendant, and if said 
 affidavit is made by any person other than the plaintiff 
 and according to the information and belief of the affiant, 
 it is also unknown to the plaintiff, then the plaintiff shall 
 be adjudged to have used due diligence to discover the place 
 of residence of the defendant, and no copy of the complaint 
 and summons need be mailed. 
 
 239. Where service on any defendant in such action 
 is made by publication, a copy of the summons in said 
 action shall be posted in a conspicuous place on the 
 premises against which a decree of foreclosure is sought, 
 which said notice shall be posted at least twenty days 
 before the time when the defendant, against whom service 
 by publication is had, is required to appear and defend. 
 Proof of such posting shall be by affidavit of the person 
 posting the same, which may be done by any person 
 competent to serve a summons in said action in this State. 
 
 24Q. Any person removing, defacing or destroying 
 any summons posted in accordance with the provision of 
 the foregoing section shall be deemed guilty of a mis- 
 demeanor and punished accordingly. 
 
 241. In all actions for the foreclosure of a certificate 
 of tax sale, the successful party shall be entitled to recover 
 an attorney's fee of twenty-five dollars to be taxed as costs 
 in said action. 
 
184 
 
 242. At the time of the commencement of an action 
 to foreclose a certificate of tax sale, the plaintiff or his 
 attorney may deliver to the treasurer of the county in 
 which such action is brought a notice naming the court 
 in which such action is brought, describing the certifi- 
 cate which is sought to be foreclosed, and stating that an 
 action has been commenced to foreclose the same, and 
 thereafter the treasurer shall have no authority to accept 
 any payment in redemption of such certificate, and no 
 redemption can be made without the consent of the 
 plaintiff until after the entry of the decree of foreclosure 
 in such action, when the redemption can be made at any 
 time within the period of redemption by payment to the 
 clerk or sheriff, as the case may be, of the amount of the 
 judgment, interest, attorney's fees and costs secured by 
 said decree together with accrued interest and costs, if 
 any. 
 
 248. No action shall be maintained in any of the 
 courts of this State to set aside any decree obtained pur- 
 suant to the provisions of this Act, or to set aside any 
 sale made pursuant thereto after period of redemption 
 from such sale has expired on any other ground than 
 that of fraud in the procuring of such judgment. 
 
 244. All certificates of sale issued prior to the taking 
 effect of this Act, and on which the period of redemption 
 has not expired at the time of taking effect of this Act, 
 shall be foreclosed in accordance with the provisions 
 hereof. 
 
 245. All certificates issued prior to the taking effect 
 of this Act shall be subject to a period of redemption of 
 four years in accordance with the provisions of law in 
 force at the time of the issuance of such certificates. 
 
 STATE BOARD OF EQUALIZATION. 
 
 246. The State Board of Equalization shall consist 
 of three residents of the State of Utah, not more than two 
 of whom shall belong to the same political party, and shall 
 
185 
 
 be nominated by the Governor and confirmed by the 
 Senate, and shall each hold office for a term of six years, 
 except as hereinafter provided: 
 
 247. After the terms of the present members of the 
 Board expire, the appointment shall be made for such 
 terms as will insure the expiration of the term of one of 
 the members of said Board on each odd numbered year, 
 and to that end the first appointments may be made for 
 any number of years not exceeding six. 
 
 248. The annual salary of each member of the Board 
 shall be thirty-six hundred dollars, payable quarterly out 
 of the State treasury. 
 
 249. The members of the Board shall elect a presi- 
 dent from their number and a secretary, who shall not be 
 a member of the Board, whose salary shall be fifteen hund- 
 red dollars per annum, payable quarterly out of the State 
 treasury. The salary of fifteen hundred dollars herein 
 provided is to be in addition to the three hundred dollars 
 per annum allowed to the secretary for the collection of 
 taxes from car companies. 
 
 250. It shall be the duty of the Board to visit each 
 county in the State annually and examine all the assess7 
 ment books and other books in relation to taxation in each 
 county, and, so far as possible, inspect and examine an- 
 nually all the property that it is required to assess. 
 
 251. The powers and duties of the State Board of 
 Equalization are as follows: 
 
 1. To elect a secretary, who shall hold office during 
 the pleasure of the Board, and to appoint such clerks, at 
 a salary not to exceed three dollars per day, as the re- 
 quirements of the office may demand; 
 
 2. To prescribe rules for its own government and 
 for the transaction of its business; 
 
 3. To prescribe such rules and regulations as the 
 Board may deem necessary not in conflict with the consti- 
 
186 
 
 tution and laws of the State to govern county commission- 
 ers when equalizing and assessors when assessing; 
 
 4. To make out and prepare and enforce the use of 
 forms in relation to the assessment of property; 
 
 5. To hold regular meetings as provided by law, and 
 the rules of the Board, and such special meetings as may 
 be called by the president or a majority of its members; 
 
 6. To annually assess the property, franchises, and 
 roadway of all railroads, street railroad, car, telegraph, 
 telephone, electric light, pipe line, power, canal, irrigating 
 and express companies, operating in more than one county 
 in the State, and all the machinery used in mining and all 
 properties and surface improvements upon or appurtenant 
 to mines and mining claims which have a value separate 
 and independent of all such mines or mining claims, and 
 the net annual proceeds of all mines and mining claims; 
 
 7. To transmit on or before the fourth Monday in 
 May to the county auditor of each county its apportion- 
 ment of the assessment made by such Board upon the 
 property and franchises of railroad, street railroad, car, 
 telegraph, telephone, electric light, pipe line, power, canal, 
 irrigating and express companies operating in more than 
 one county of the State, and a statement of the assess- 
 ments of the net proceeds of mines, and all machinery 
 used in mining, and all property and surface improvements 
 upon or appurtenant to mines and mining claims, which 
 have a value separate and independent of all such mines 
 or mining claims; and to the State Auditor a copy of all 
 apportionment and assessments made by the Board; 
 
 8. To receive from the several county assessors of 
 the State and make proper record thereof, certificates of 
 assessment of transient live stock, and to make computa- 
 tion of the amount of taxes due the several counties of the 
 State froTn such live stock; to collect from the several 
 counties that have received more of such taxes than they 
 were entitled to, such excess, and to apportion and remit 
 same to the several counties that have received less than 
 they were entitled to of such taxes; 
 
 9. To meet as heretofore provided in Section 52, as 
 follows : 
 
187 
 
 (1.) On the first Monday in February and continue 
 in session until the first Monday in April, and later if the 
 business of the Board requires it; 
 
 (2.) On the third Monday in April, and continue in 
 session until not later than the second Monday in May; 
 
 (3.) On the first Monday in July and continue in 
 session until all business that may properly come before 
 the Board is disposed of; 
 
 10. At its session commencing the first Monday in 
 February, assess the property it is by law required to 
 assess, and apportion to the several counties of the State 
 taxes on transient live stock as required by law; at its 
 sessions commencing the third Monday in April hear and 
 pass upon applications for corrections of assessments made 
 by it, and to apportion the same to the various counties 
 in the State; at its session commencing the first Monday 
 in July, examine the reports of county auditors, and 
 equalize the valuation of the taxable property of the sev- 
 eral counties in this State for the purpose of taxation, and 
 to that end, upon such notice to the county auditor of the 
 county affected thereby as it may prescribe by rule, to 
 increase or lower the assessment of any or all classes of 
 property in any county, as provided by law, so as to equal- 
 ize the assessment of the property contained therein, and 
 make assessment conform to the value in money of the 
 property assessed; 
 
 11. To visit as a Board, or by the individual mem- 
 bers thereof, whenever deemed necessary, the several 
 counties of the State, for the purpose of inspecting the 
 property and learning the value thereof; 
 
 12. To call before it, or any member thereof, on 
 such visit, any officers of the county, and to require them 
 to produce any public records in their custody; 
 
 13. To issue subpoenas for the attendance of wit- 
 nesses or production of books before the Board, or any 
 member thereof, which subpoenas must be signed by a 
 member of the Board and may be served by any person; 
 
188 
 
 14. To provide for and hold at such times and places 
 as may be deemed necessary district conventions of county 
 officers for the consideration and discussion of questions 
 affecting taxation, uniformity of records and reports, and 
 such other matters of interest and benefit to such county 
 officials as may be deemed right and proper, and that will 
 increase the efficiency of the taxing department of the 
 State Government. The State Auditor, in person or by 
 deputy, shall attend and take part in such district conven- 
 tions in the interest of his office. 
 
 15. To keep a record of all its proceedings; 
 
 16. To report biennially to the Legislature a state- 
 ment shovs^ing: 
 
 The amount and value of all property in the State as 
 classified by the County Assessment Rolls and the value 
 of each class; also the amount and value of all property 
 assessed by the State Board of Equalization as classified 
 in the assessment records of said Board and the value of 
 each class; 
 
 Its recommendations, in form for enactment into law, 
 for changes in the laws of the State pertaining to taxation ; 
 and it is hereby made the duty of the Board to investigate 
 from year to year the changes in the taxation laws of 
 other states, also the results of the study and investiga- 
 tion of students of taxation in this and other countries, 
 and to collect and keep for reference the taxation laws 
 and the reports of tax commissions of other states, and 
 such other information which it deems necessary; 
 
 Any further information or suggestion relative to 
 the assessment of property and the collection of revenues; 
 
 17. To reconvene, whenever it may deem necessary, 
 any county board of equalization; and it may, in its dis- 
 cretion, extend the time for which any county board of 
 equalization may sit for the equalization of taxes. The 
 county board of equalization, when thus reconvened, shall 
 transact no business except that for which it was recon- 
 vened, or such other business as the State Board of Equal- 
 ization may call to its attention while in session; 
 
189 
 
 18. To call upon any railroad company for informa- 
 tion as to the private car companies operating over its 
 lines, and the number of cars hauled, and the mileage 
 made by same; 
 
 19. To do and perform every act and thing neces- 
 sary to a complete supervision of taxation matters in this 
 State, including power to order a re-assessment of any 
 individual assessment in any county, and any such re- 
 assessment or any original assessment made by order of 
 said board shall be legal and of the same force and effect 
 as if made in the regular course of procedure for assess- 
 ment. 
 
 252. Every person served with a subpoena by the 
 State Board of Equalization or by any member thereof, or 
 by any person directed to serve said subpoena, who fails 
 or neglects without just cause to obey it, and every officer 
 who refuses to obey the rules and regulations prescribed 
 by the Board, or to perform the duties prescribed therein, 
 shall forfeit to the State five hundred dollars to be recov- 
 ered by an action in the name of the State, which action 
 may be commenced and tried in any county in the State. 
 
 253. Any member of the State Board of Equaliza- 
 tion or the secretary thereof may administer and certify 
 oaths. 
 
 SETTLEMENTS AND REPORTS. 
 
 254. On delivering the assessment roll to the county 
 treasurer, the county auditor must charge the treasurer 
 with the full amount of taxes levied. 
 
 255. The county auditor of each county, between 
 the first and tenth days of each month in which the treas- 
 urer of his county is required to settle with the State 
 Auditor, must make in triplicate in such form as the State 
 Auditor may desire, a report showing specifically the 
 amount due the State from each particular source of reve- 
 nue at the close of business on the last day of the preced- 
 ing month. 
 
190 
 
 256. The county auditor must at once transmit by 
 mail one copy of the report to the State Auditor, one copy 
 to the State Treasurer, and must deliver the other copy 
 to the treasurer of his county. 
 
 257. Every county auditor who fails to make and 
 transmit any report or statement required by this title 
 shall forfeit three months' salary, and the county commis- 
 sioners must withhold such compensation. 
 
 258. The treasurers of the respective counties must, 
 at any time upon the order of the State Auditor and State 
 Treasurer, settle with the State Auditor and pay over to 
 the State Treasurer all moneys in their possession belong- 
 ing to the State, and must, without such order, settle and 
 pay over the moneys on the fifst Monday of January, 
 April, October, November and December in each year. 
 
 The county treasurers shall, immediately after the 
 settlement with the county auditor on the third Monday in 
 February, report to the State Auditor a full statement of 
 taxes collected under the levies of the preceding year to- 
 gether with a statement of the amount of taxes being 
 carried by the county in tax certificates, and such other 
 information as the State Auditor may require, this report 
 to be made on blanks furnished by the State Auditor. At 
 the time of making such report, they shall remit to the 
 State Treasurer the balance due the State as shown by 
 such report. 
 
 259. The assessor, on the first Monday of each 
 month, must make a settlement with the county auditor, 
 and must pay into the county treasury all moneys collected 
 by him for such taxes during the preceding month. 
 
 260. It shall be the duty of the county treasurer to 
 pay to the treasurer of each city and incorporated town 
 in the county, on the first day of October in each year, and 
 on the first day of each succeeding month until final set- 
 tlement, all mioneys in his hands collected for city or town 
 taxes, and on or before the first day of March in each year 
 to make final settlement with the treasurer of each such 
 
191 
 
 city or town respecting the city and town taxes and pay 
 over all money then due the city or town. The county 
 treasurer shall pay over to the treasurer of each city and 
 town, as fast as collected or realized, their proportionate 
 amount of delinquent taxes, interest, and costs on all tax 
 sales and redemptions therefrom. The city or town treas- 
 urer shall give said county treasurer duplicate receipts for 
 each payment, and the county treasurer shall give one to 
 the city auditor, city recorder, or town clerk, as the case 
 may be, and the other shall be an acquittance to such 
 county treasurer in settling with the county auditor to the 
 extent of the payment shown. 
 
 261. The county treasurer must, annually on the 
 third Monday of February, attend at the office of the 
 county auditor with the delinquent list and the assessment 
 roll, and the county auditor must then carefully compare 
 the list with the assessments of persons and property not 
 marked as paid on the assessment roll. 
 
 262. The county auditor must then foot up the 
 amount of taxes remaining unpaid, and credit the treas- 
 urer with the amount, and have a final settlement with 
 him, and thereafter the delinquent list must remain in the 
 county auditor's office. 
 
 263. Every county treasurer who neglects or refuses 
 to settle or make payment as herein required shall forfeit 
 three months' salary, and upon notice of the State Auditor 
 to the county commissioners that said settlem^ent has not 
 been made, the county commissioners must withhold such 
 compensation. 
 
 264. Every assessor, county attorney, and county 
 treasurer must annually, on the first Monday in January, 
 make a settlement with the county auditor of all transac- 
 tions connected with the revenue for the previous year, 
 and every county treasurer, on the expiration of his office, 
 must make settlement. 
 
 265. County officers intrusted with the assessment, 
 collection, or custody of city or school district taxes, and 
 
192 
 
 their sureties, shall be liable upon their official bonds for 
 the faithful performance of their duties in the assessment, 
 collection, and safe keeping of said city and school district 
 taxes. 
 
 MISCELLANEOUS. 
 
 266. At the time of making the assessed valuation 
 notice or the tax notice, or at any time before the 15th day 
 of September in each year, the county treasurer shall mail 
 to each taxpayer whose address appears on the assessment 
 roll, a notice of tax sale or sales of any year within four 
 years next prior to the date of such notice on the property 
 or any part thereof described in the notice of valuation or 
 tax notice from which sale or sales the said property or 
 any portion thereof remains unredeemed as shown by the 
 •records. This notice may be incorporated in the assessed 
 valuation notice or the final tax notice or may be given 
 in a separate statement, but must be mailed with either 
 the assessed valuation notice or the tax notice. 
 
 267. It shall be a sufficient description in any assess- 
 ment roll, valuation notice, tax notice, tax receipt, publi- 
 cation, tax certificate, complaint, summons, decree or 
 sheriff's deed, or any other instrument relating to the 
 assessment, levy or collection of taxes, to give the tax 
 number as' hereinbefore provided for, together with the lot 
 and block or section, township and range in which said 
 property is situated, and no description so made shall be 
 held void for uncertainty when the provisions of this sec- 
 tion are complied with. 
 
 268. Any taxes, interest and costs paid more than once, 
 erroneously, or illegally collected may by order of the board 
 of county commissioners be refunded by the county treas- 
 urer, and the portion of such taxes, interest and cost of 
 the state, cities and school districts, must be refunded to 
 the county, and the proper officer must draw his warrant 
 therefor in favor of the county; provided, that the board 
 of county commissioners upon sufficient evidence being 
 produced that property has been erroneously or illegally 
 assessed, may order the county treasurer to allow the taxes 
 
193 
 
 on that part of property erroneously or illegally assessed, 
 to be deducted before payment of the said taxes. 
 
 269. The State Auditor, as well as any member of 
 the State Board of Examiners, or any person designated 
 by said Board, may examine the books of any officer 
 charged with the collection and receipt of State taxes. 
 
 270. If on examination it is found that any officer 
 has been guilty of defrauding the State of revenue or has 
 neglected or refused to perform any duty relating to 
 revenue, the State Auditor may direct the attorney general 
 to prosecute the delinquent. 
 
 271. The State Board of Examiners may employ 
 counsel to assist in such prosecution, and the expenses 
 must be paid out of the State treasury. 
 
 272. Omissions, errors, or defects in form in the 
 assessment roll, when it can be ascertained therefrom 
 what was intended, may, with the consent of the county 
 attorney, be supplied or corrected by the assessor at any 
 time prior to the sale for delinquent taxes and after the 
 original assessment was made. 
 
 273. When the omission, error, or defect has been 
 carried into a delinquent list or any publication, the list 
 or publication may be re-published as amended, or notice 
 of the correction may be given in a supplementary publi- 
 cation. 
 
 274. The publication must be made in the same man- 
 ner as the original publication, for not less than one week. 
 
 275. In the assessment of land or the advertisement 
 and sale thereof for taxes, initial letters, abbreviations, 
 and figures may be used to designate the township, range, 
 section, or parts of section. ^ 
 
 276. No assessment or act relating to assessment or 
 collection of taxes is illegal on account of informality or 
 
 la-TR 
 
194 
 
 because the same was not completed within the time re- 
 quired by law. 
 
 277. The fines, forfeitures, and penalties incurred 
 by violation of any of the provisions of this Act must be 
 paid into the treasury foi* the use of the county where the 
 person against whom the recovery is had resides. 
 
 278. Chapter 66, Laws of 1911; Title 80, Laws of 
 1907 as amended by Chapter 94, Laws of 1909; Chapter 
 63, Laws of 1909; Chapter 117, Laws of 1909; Chapter 90, 
 Laws of 1909; Chapter 85, Laws of 1911; Chapter 83, 
 Laws of 1911 ; Chapter 116, Laws of 1911 ; and Chapter 
 114, Laws of 1911, are hereby repealed. 
 
195 
 
 AN ACT PROVIDING FOR THE FILING OF AFFIDA- 
 VITS AS TO THE TRUE CONSIDERATION IN 
 INSTRUMENTS AFFECTING REAL ESTATE, 
 AND DEFINING THE DUTIES OF THE COUNTY 
 RECORDER AND THE STATE BOARD OF 
 EQUALIZATION WITH REFERENCE THERETO, 
 
 Be it Enacted by the Legislature of the State of Utah : 
 
 Section 1. No deed, mortgage or other instrument, 
 other than a decree of a court of record in this State, af- 
 fecting the title to real estate shall be entitled to record 
 unless there is presented with it to the county recorder 
 the affidavit of the grantor and grantee, or the agent or 
 agents of either, or of both of them in case of absence 
 from the State of the principals, stating that the consid- 
 eration named in the instrument is the true consideration 
 for the transfer, if such be the case, and if not then stat- 
 ing what the true consideration is, and if all or any por- 
 tion of the consideration is other real estate or personal 
 property other than money, or evidences of indebtedness, 
 then stating the best judgment of affiants as to the mar- 
 ket value of such property so taken in exchange. 
 
 Sec. 2. It shall be the duty of the county recorder in 
 his certificate of record to certify that such affidavit has 
 been filed, and upon its receipt by the county recorder, it 
 must be promptly transmitted to the State Board of 
 Equalization. 
 
 Sec. 3. The State Board of Equalization shall pre- 
 serve such affidavits, and the same shall not be open to 
 the inspection of the public, and information so secured 
 shall be tabulated by said Board in a book or books kept 
 for that purpose, which said books shall not be open to 
 inspection by the public. 
 
 Sec. 4. It shall be the duty of the State Board of 
 Equalization, annually on or before the first Monday in 
 January of each year, to transmit to the county assessor of 
 each county, a tabulated statement of the information so 
 secured for his county. 
 
196 
 
 Sec. 5. The State Treasurer, or any person desig- 
 nated by him, charged with the duty of collecting the 
 Inheritance Tax, shall at all proper and reasonable times 
 have access to the information conveyed by said affidavits. 
 
 Sec. 6. Any officer having the custody or entitled 
 to access to such affidavits or to the records thereof, who 
 shall, other than in the performance of his official duties, 
 divulge the contents of any such affidavit or record there- 
 of, shall be deemed guilty of a misdemeanor and punished 
 accordingly. 
 
197 
 
 A BILL EXTENDING THE TERM OF OFFICE OF 
 COUNTY TREASURERS ELECTED AT THE GEN- 
 ERAL ELECTION IN THE YEAR 1912, AND FIX- 
 ING THE DATE OF THE COMMENCEMENT AND 
 EXPIRATION OF THE TERMS OF COUNTY 
 TREASURERS TO BE ELECTED THEREAFTER. 
 
 Be it Enacted by the Legislature of the State of Utah: 
 
 The term of office of all County Treasurers elected 
 at the general election in 1912 is hereby extended to 
 twelve o'clock noon on the first Monday in March in the 
 year 1915, and the term of County Treasurers elected in 
 1914, and biennially thereafter shall begin at twelve o'clock 
 noon on the first Monday in March succeeding their elec- 
 tion, and continue for a period of two years, and until 
 their successors are elected and qualified. 
 
198 
 
 AN ACT EXTENDING THE TERM OF OFFICE OF 
 COUNTY ASSESSORS ELECTED AT THE GEN- 
 ERAL ELECTION IN 1912, AND CHANGING THE 
 TERM OF OFFICE OF ASSESSORS SUBSE- 
 QUENTLY ELECTED FROM TWO TO FOUR 
 YEARS. 
 
 Be it Enacted by the Legislature of the State of Utah: 
 
 Section 1. The term of office of all County Assessors 
 elected at the general election in 1912 is hereby extended 
 to twelve o'clock noon on the first Monday in July, A. D. 
 1915, and until their successors are elected and qualified. 
 
 Sec. 2. The term of office of all County Assessors 
 elected at the general election in 1914, and quadrennially 
 thereafter, shall begin at twelve o'clock noon on the first 
 Monday in July succeeding their election, and shall con- 
 tinue for a period of four years, and until their successors 
 are elected and qualified. 
 
199 
 
 AN ACT TO AMEND SECTION 2057, COMPILED 
 LAWS OF UTAH, 1907, AS AMENDED BY CHAP- 
 TER 79, LAWS OF 1911, RELATING TO AND 
 REGULATING THE SALARIES OF COUNTY 
 OFFICERS. 
 
 Be it Enacted by the Legislature of the State of Utah : 
 
 That Section 2057, Compiled Laws of Utah, 1907, as 
 amended by Chapter 79, Laws of 1911, be and the same 
 is hereby amended to read as follows: 
 
 2057. The salaries of the officers, of all counties in 
 the State shall be fixed by the respective Boards of County 
 Commissioners at not to exceed the following maximum 
 amounts: Provided, that should the respective Boards of 
 County Commissioners, or any of them fail to fix the 
 salary of any of the county officers as provided for in this 
 Act, the salary of the predecessor of said officer of offi- 
 cers whose salary has not been fixed, shall apply. 
 
 CLASS 1. 
 
 Commissioners, each $2500 
 
 Sheriff 7 3500 
 
 Assessor '. 3200 
 
 Clerk . 3200 
 
 Recorder 2650 
 
 Treasurer 3300 
 
 Attorney 3300 
 
 Supt. of Schools 2000 
 
 Surveyor 2000 
 
 Auditor 2400 
 
 CLASS 2. 
 
 Commissioners, each $ 700 
 
 Sheriff . 1800 
 
 Assessor 1800 
 
 Recorder 1800 
 
 Clerk 1800 
 
 Treasurer 1800 
 
200 
 
 Attorney ' igQO 
 
 Supt. of Schools 1200 
 
 Surveyor 1000 
 
 CLASS 3. 
 
 Commissioners, each $ 600 
 
 Sheriff 1500 
 
 Assessor 1500 
 
 Clerk 1500 
 
 Recorder . . . , 1500 
 
 Treasurer 1500 
 
 Attorney 1500 
 
 Supt. of Schools 1200 
 
 Surveyor ' 1000 
 
 CLASS 4. 
 
 Commissioners, each $ 500 
 
 Sheriff , 1500 
 
 Assessor 1500 
 
 Clerk 1500 
 
 Recorder ... 1500 
 
 Treasurer 1500 
 
 Attorney 1500 
 
 Supt. of Schools 1000 
 
 Surveyor 500 
 
 CLASS 5. 
 
 Commissioners, each $ 500 
 
 Sheriff 1400 
 
 Assessor 1400 
 
 Clerk 1400 
 
 Recorder 1150 
 
 Treasurer 1400 
 
 Attorney 1100 
 
 Supt. of Schools 1000 
 
 Surveyor 450 
 
 CLASS 6. 
 
 Commissioners, each $ 450 
 
 Sheriff 1300 
 
201 
 
 Assessor 1300 
 
 Clerk 1300 
 
 Recorder 1100 
 
 Treasurer 1300 
 
 Attorney 1000 
 
 Supt. of Schools 1000 
 
 Surveyor 400 
 
 CLASS 7. 
 
 Commissioners, each $ 450 
 
 Sheriff 1300 
 
 Assessor 1300 
 
 Clerk 1300 
 
 Recorder 1050 
 
 Treasurer 1300 
 
 Attorney 1000 
 
 Supt. of Schools 1000 
 
 Surveyor k 350 
 
 CLASS 8. 
 
 Commissioners, each $ 450 
 
 Sheriff 1300 
 
 Assessor 1300 
 
 Clerk , 1300 
 
 Recorder T: 1000 
 
 Treasurer 1300 
 
 Attorney 1000 
 
 Supt. of Schools 1000 
 
 Surveyor ... 350 
 
 CLASS 9. 
 
 Commissioners, each $ 300 
 
 Sheriff 1250 
 
 Assessor 1300 
 
 Clerk 1300 
 
 Recorder 1200 
 
 Treasurer . 1000 
 
 Attorney 800 
 
 Supt. of Schools 1000 
 
 Surveyor 350 
 
202 
 
 CLASS 10. 
 
 Commissioners, each $ 300 
 
 Sheriff 1250 
 
 Assessor 1000 
 
 Clerk 1000 
 
 Recorder 1000 
 
 Treasurer 900 
 
 Attorney 800 
 
 Supt. of Schools . . 1000 
 
 Surveyor 350 
 
 CLASS 11. 
 
 Commissioners, each $ 200 
 
 Sheriff 1200 
 
 Assessor 1200 
 
 Clerk 1200 
 
 Recorder 1200 
 
 Treasurer 800 
 
 Attorney 700 
 
 Supt. of Schools 1000 
 
 Surveyor 350 
 
 CLASS 12. 
 
 Commissioners, each $ 200 
 
 Sheriff . . .- 1200 
 
 Assessor • • 1000 
 
 Clerk 1000 
 
 Recorder . *. 900 
 
 Treasurer 600 
 
 Attorney 600 
 
 Supt. of Schools 1000 
 
 Surveyor . 350 
 
 CLASS 13. 
 
 Commissioners, each $ 150 
 
 Sheriff 800 
 
 Assessor 800 
 
 Clerk 800 
 
 Recorder 750 
 
 Treasurer 500 
 
203 ^ 
 
 Attorney 500 
 
 Supt. of Schools 750 
 
 Surveyor 350 
 
 CLASS 14. 
 
 Commissioners, each $ 100 
 
 Sheriff \ . . 750 
 
 Assessor 750 
 
 Clerk 750 
 
 Recorder 550 
 
 Treasurer 400 
 
 Attorney 400 
 
 Supt. of Schools 500 
 
 Surveyor 350 
 
 CLASS 15. 
 
 Commissioners, each $ 100 
 
 Sheriff 400 
 
 Assessor 500 
 
 Clerk 500 
 
 Recorder 400 
 
 Treasurer 250 
 
 Attorney 300 
 
 Supt. of Schools 500 
 
 Surveyor ^^ 350 
 
204 
 
 AN ACT PROVIDING FOR A LICENSE TAX AGAINST 
 CORPORATIONS ENGAGED IN COLLECTING 
 AND DISTRIBUTING INFORMATION RELATING 
 TO THE FINANCIAL STANDING OF MERCH- 
 ANTS DOING BUSINESS WITHIN THIS STATE, 
 AND FIXING THE AMOUNT OF SUCH ANNUAL 
 LICENSE TAX. 
 
 Be it Enacted by the Legislature of the State of Utah: 
 
 Section 1. Every corporation engaged in the busi- 
 ness or occupation within the State of Utah of collecting 
 and imparting to others information respecting the finan- 
 cial or business standing of persons, firms or corporations 
 engaged in the mercantile business within the State of 
 Utah shall be subject to an annual license tax of two 
 hundred fifty dollars. 
 
 Sec. 2. It shall be the duty of the State Treasurer, 
 annually on or before the first Monday in March in each 
 year, to notify by mail each corporation liable for the pay- 
 ment of the license tax herein provided, which notice shall 
 be to the effect that said tax will be delinquent at twelve 
 o'clock noon on the first Monday in April following; that 
 the same is payable to the State Treasurer at his office, 
 and if not paid on or before the same shall be delinquent, 
 as herein provided, that a penalty equal in amount to the 
 amount of the tax will be added and collected. 
 
 Sec. 3. It shall be the duty of each corporation liable 
 for the payment of the tax, as herein provided, to pay the 
 amount thereof to the State Treasurer at his office on or 
 before twelve o'clock noon of the first Monday in April of 
 each year, and failure to pay the same on or before said 
 date shall subject such delinquent corporation to the pay- 
 ment of a penalty equal in amount to the amount of the 
 tax. 
 
 Sec. 4. It shall be the duty of the State Treasurer 
 to keep in his office a record of the names and places of 
 business of all corporations doing businqss in this State 
 liable for the payment of the license tax provided in this 
 
205 
 
 Act. Said record shall also contain columns for the 
 amount of the tax, amount of penalty, date of notifica- 
 tion, and date of payment. The entry of the name and 
 place where such corporation is doing business in this 
 State, together with the notice hereinbefore provided for, 
 and the entry of the date of the mailing of such notifica- 
 tion, shall constitute a levy of the said license tax. 
 
 Sec. 5. The record of the license tax herein provided 
 together with all penalties which may accrue by reason of 
 the nonpayment of the same before delinquent shall have 
 the force and effect of a judgment of the District Court 
 of the county within which the principal place of business 
 in this State of the corporation liable for the tax is located. 
 
 Sec. 6. On the first Tuesday in April the State 
 Treasurer shall issue a general execution against the prop- 
 erty of any corporation liable for the payment of the 
 license tax and penalty herein provided, which said exe- 
 cution shall be delivered to the sheriff of the county in 
 which is located the principal place of business in this 
 State of the delinquent corporation, and shall be served in 
 all respects in like manner as executions on judgments of 
 the District Court of said county. 
 
 Sec. 7. The sheriff or his county shall make no 
 charge for the service of any execution issued in accord- 
 ance with the provisions of this Act, but may demand ad- 
 vances for necessary expenses necessitated by a levy and 
 sale under such execution; such advances to be accounted 
 for, and any unexpended balance to be returned to the 
 State Treasurer. 
 
 Sec. 8. All moneys collected under the provisions of 
 this Act shall be paid into the State Treasury. 
 
206 
 
 AN ACT REQUIRING CERTAIN CORPORATIONS 
 OCCUPYING PORTIONS OF THE PUBLIC HIGH- 
 WAYS OF THE STATE TO CONTRIBUTE THEIR 
 PORTION OF SPECIAL ASSESSMENTS LEVIED 
 FOR THE PURPOSE OF IMPROVING SUCH 
 HIGHWAYS. 
 
 Be it Enacted by the Legislature of the State of Utah: 
 
 Section 1. Every railroad, street railroad, telegraph, 
 gas, power, heat, electric light, canal or water company 
 occupying any portion of any of the public streets of ^ny 
 city or town, or of the public highways of any county with- 
 in this State, shall be liable for suQh proportion of any 
 special assessment hereafter levied for the improvement 
 of such streets or highways, either for paving, curb and 
 guttering, sidewalks or sewers, as the assessed value of 
 the property of said company on said street bears to the 
 total assessed value of the property on both sides of said 
 street, and the property of other companies also occupying 
 said street. 
 
 Sec. 2. The valuation for the purpose of assessing 
 said special tax shall be computed by blocks, or by the 
 portions of blocks actually occupied by said companies in 
 cities and towns, and by government subdivisions, or such 
 portions of. them as is so occupied in the counties outside 
 of cities and towns. 
 
 Provided, that nothing in this section shall be so con- 
 strued as to exempt street railway companies from exist- 
 ing obligations to pave between their tracks and for two 
 feet on each side thereof, such obligation to be in lieu of 
 any further assessment against such corporation for such 
 purpose. 
 
207 
 
 AN ACT AMENDING SECTION 511X40 OF CHAPTER 
 119, LAWS OF UTAH OF 1911, DEFINING THE 
 POWERS AND DUTIES OF COUNTY COMMIS- 
 SIONERS AND ELIMINATING THEREFROM ALL 
 POWER TO LEVY POLL TAX FOR THE MAIN- 
 TENANCE AND RELIEF OF THE INDIGENT 
 SICK AND DEPENDENT POOR. 
 
 Be it Enacted by the Legislature of the State of Utah: 
 
 That Section 511x40 of Chapter 119, Laws of 1911, 
 be amended to read as follows: 
 
 511x40. To provide for the care, maintenance, and 
 relief of all indigent sick or otherwise dependent poor per- 
 sons who have lawfully settled in any part of the county, 
 including that territory or portion thereof lying within 
 the limits of any incorporated city or town situated in said 
 county; and it is hereby made the duty of the Board to 
 provide such care, maintenance, and relief for the indi- 
 gent sick and dependent poor whether found within or 
 without the corporate limits of such incorporated cities 
 or towns, and if found within corporate limits of such in- 
 corporated cities or towns, to observe, in caring for them, 
 all such quarantine rules and regulations, as may be 
 therein prescribed; and in its discretion to erect, officer 
 and maintain such hospitals, poorhouses, or other institu- 
 tions 'as may be necessary to provide for the same; and 
 for such purposes to levy the necessary property tax; pro- 
 vided, that the board shall appoint (not let to the lowest 
 bidder) some suitable person or persons to take care of 
 and maintain such hospitals, poorhouses, or other institut- 
 tions; and, provided further, that the board shall also 
 appoint (not let to the lowest bidder) some suitable 
 graduate in medicine to be known as the County Physician 
 and in counties of the first class said board may also ap- 
 point another suitable graduate in medicine to be known 
 as the assistant County Physician, whose duty it shall be 
 to attend and prescribe for all such indigent sick and de- 
 pendent poor; and in cases where indigents are sick with 
 a contagious disease and are found within incorporated 
 cities or towns, to observe, in caring for them such quar- 
 
208 
 
 antine rules and regulations as may be therein prescribed; 
 (and said Board may also appoint one female office assist- 
 ant to said County Physician) ; provided further, that in 
 all cases where an indigent person sick with a contagious 
 disease, is quarantined by any health officer of any city 
 or town, and in all cases where a person sick with a con- 
 tagious disease, within the limits of an incorporated city 
 or town, is quarantined by any city or town health officer 
 and rendered dependent by reason of such quarantine, 
 then in that case, the Board of County Commissioners 
 shall only be responsible for the care and maintenance . of 
 such person or persons, from and after the date when 
 they shall be notified of the establishment of such quar- 
 antine by such city or town health officers; and provided 
 further, that from the time of the receipt of such notice 
 of the quarantine of any such indigent sick or dependent 
 person, the Board of County Commissioners shall have the 
 exclusive care and control of the maintenance and support 
 of such person and the expenditure of money therefor. 
 
209 
 
 AN ACT DEFINING THE POWERS AND DUTIES OF 
 THE COUNTY ROAD COMMISSIONERS, ELIMIN- 
 ATING THEREFROM ALL PROVISIONS RELA- 
 TIVE TO THE COLLECTION OF POLL TAX, AND 
 AMENDING SECTION 4, CHAPTER 118, LAWS 
 OF 1909, AND REPEALING SECTIONS 6, 7, 8, 9, 
 AND 10 OF SAID CHAPTER, AND SECTION 11, 
 AS AMENDED BY CHAPTER 38, LAWS OF 1911. 
 
 Be it Enacted by the Legislature of the State of Utah: 
 
 Section 1. That Section 4, Chapter 118, Laws of 
 1909, be and the same is hereby amended to read as fol- 
 lows: 
 
 Section 4. The County Road Commissioner, under 
 the direction and supervision of the Board of County Com- 
 missioners, shall: 
 
 1. Take charge of the public roads within the county, 
 and employ and direct such competent help as may be 
 necessary to properly perform his duties. 
 
 2. Prepare and submit to the county commissioners 
 for their approval plans, specifications and estimates for 
 any road construction to be made in the county on county 
 roads. After the approval by the county commissioners 
 of the plans, specifications and estimates provided herein, 
 the work of construction growing out of such approved 
 plans, specifications and estimates shall be wholly within 
 the authority of the County Road Commissioner. 
 
 3. May assist in the supervising and constructing of 
 State roads under the direction and control of the State 
 Road Commission. 
 
 4. Keep the roads clean of obstruction and in good 
 repair. 
 
 14-TR 
 
210 
 
 5. Cause the roads to be graded, and bridges and 
 causeways to be built wherever necessary, and keep the 
 same in repair and renew them when necessary. 
 
 6. Make to the Board of County Commissioners, on 
 or before the first Monday in December of each year, a 
 written report showing: 
 
 First. The amount of money expended in each pre- 
 cinct and a detailed description of improvements made. 
 
 Second. A general description of the condition of the 
 public roads in each precinct. 
 
 Third. An accurate account of the time he, himself, 
 and his agents have been employed, and the nature and 
 items of the service rendered. 
 
 Sec. 2. Sections 6, 7, 8, 9 and 10 of said Chapter, 
 and Section 11 as amended by Chapter 38, Laws of 1911, 
 are hereby repealed. 
 
211 
 
 AN ACT PROVIDING FOR A LICENSE TAX AGAINST 
 PERSONS, FIRMS OR CORPORATIONS EN- 
 GAGED IN LOANING MONEY ON REAL ESTATE, 
 REGULATING THE AMOUNT THEREOF AC- 
 CORDING TO THE AMOUNT OF BUSINESS 
 DONE, PROVIDING FOR REPORTS TO BE FILED 
 ANNUALLY BY THOSE ENGAGED IN SUCH 
 BUSINESS, AND PROVIDING FOR THE COLLEC- 
 TION OF SUCH LICENSE TAX. 
 
 Be it Enacted by the Legislature of the State of Utah: 
 
 Section 1. Every person, firm or corporation engaged 
 in the business or occupation within the State of Utah of 
 loaning money on real estate security, either as principal, 
 agent or broker, shall be subject to an annual license tax 
 as hereinafter provided. 
 
 Sec. 2. The amount of tax to be paid by such person, 
 firm or corporation shall be as follows: 
 
 1. If the total amount of loans on real estate within 
 the State of Utah made by such person, firm or corpora- 
 tion, shall exceed one hundred thousand dollars and be less 
 than t^vo hundred fifty thousand dollars, one hundred 
 dollars ;* 
 
 2. If the total amount of loans on real estate within 
 the State of Utah made by such person, firm or corpora- 
 tion, shall exceed two hundred fifty thousand dollars and 
 be less than five hundred thousand dollars, two hundred 
 fifty dollars; 
 
 3. If the total amount of loans on real estate within 
 the State of Utah made by such person, firm or corpora- 
 tion, shall exceed five hundred thousand dollars, five 
 hundred dollars. 
 
 Sec. 3. It shall be the duty of the secretary or other 
 responsible official of each corporation; a member of each 
 firm; and of each individual engaged in such business, 
 annually on or before the second Monday in January of 
 
212 
 
 each year, to file with the State Treasurer an affidavit 
 showing : 
 
 1. The name of the person engaged in such business, 
 and if a firm, the name of each member of such firm, and 
 if a corporation, the name of the president, secretary and 
 treasurer thereof; 
 
 2. The principal place of business within the State 
 of such person, firm or corporation; 
 
 3. An itemized " statement of the loans made during 
 the preceding calendar year, showing the name of the 
 mortgagor or mortgagors, the description of the property 
 mortgaged, and the amount of each mortgage; 
 
 4. The total amount of loans made; 
 
 5. Such other information as the State Treasurer 
 may require. 
 
 Sec. 4. In the event that any person, firm or corpor- 
 ation engaged in such business, whether they have done 
 sufficient business during the preceding year to make them 
 liable for the payment of a license tax or not, shall fail, 
 neglect or refuse to file the affidavit hereinbefore required 
 with the State Treasurer at the time herein provided, then 
 the State Treasurer shall inform himself as fully as may 
 be of the amount of business done by such defaulting per- 
 son, firm or corporation during the preceding year, and 
 to that end he shall have the power to require to appear 
 before him and submit to an examination under oath, any 
 person connected in any manner with any such business. 
 After ascertaining as nearly as may be the amount of such 
 annual business the State Treasurer shall assess against 
 such defaulting person, firm or corporation a license tax 
 in double the amount that would be required under this 
 ,act for the amount of business done had the report been 
 made as herein required, and the license tax so doubled 
 shall not be reduced by any board of equalization. 
 
 Sec. 5. Any person failing to obey the order of the 
 State Treasurer to appear and testify at the time and 
 place required, or who shall fail, neglect or refuse to pro- 
 
213 
 
 duce any record or book required by the State Treasurer, 
 kept by such person, or the firm or corporation with which 
 he is connected, shall be subjected to a fine of not less 
 than one hundred dollars or more than five hundred dol- 
 lars for each offense, or committed to the county jail of 
 the county in which the principal place of business of such 
 person, firm or corporation is located, for a period of not 
 less than fifteen days or more than sixty days, or be pun- 
 ished by both such fine and imprisonment. 
 
 Sec. 6. It shall be the duty of the county attorney, 
 upon receipt of the information from the State Treasurer 
 that any person has violated any of the provisions of this 
 Act, for the violation of which a penalty by fine or im- 
 prisonment or both is imposed, to prosecute such person 
 under the provisions of the code of criminal procedure. 
 
 Sec. 7. It shall be the duty of the State Treasurer 
 annually on or before the third Monday in January in 
 each year to notify by mail each person, firm or corpora- 
 tion liable for the payment of the license tax herein pro- 
 vided, of the amount of the license tax due from such per- 
 son, firm or corporation for the preceding calendar year, 
 which notice shall also contain statements to the effect 
 that said tax will be delinquent at twelve o'clock noon on 
 the second Monday in February following; that the same 
 is payable to the State Treasurer at his office, and if not 
 paid on or before the same shall be delinquent as herein 
 provided, that a penalty equal in amount to the amount of 
 the tax will be added and collected. 
 
 Sec. 8. It shall be the duty of the State Treasurer to 
 keep a record of the names and places of business of all 
 persons, firms or corporations doing business in this State 
 liable for the payment of the license tax provided in this 
 Act. Said record shall also contain columns for the 
 amount of the tax, amount of penalty, date of notification 
 and date of payment. The entry of the name and place 
 where such person, firm or corporation is doing business 
 in this State, together with the notice hereinbefore pro- 
 vided for, and the entry of the date of the mailing of such 
 notification shall constitute a valid levy of such license 
 tax. 
 
^14 
 
 Sec. 9. It shall be the duty of each person, firm or 
 corporation liable for the payment of the license tax as 
 herein provided to pay the amount thereof together with 
 any penalties that may have been added, to the State 
 Treasurer at his office on or before noon of the second 
 Monday in February of each year, and failure to pay the 
 same on or before said date shall subject such delinquent 
 person, firm or corporation to the payment of a penalty 
 equal in amount to the amount of the license tax. 
 
 Sec. 10. The record of the license tax herein pro- 
 vided for together with all penalties which may accrue by 
 reason of failure to file a report, or by reason of failure to 
 pay the amount of such tax before delinquent, shall have 
 the force and effect of a judgment of the District Court 
 of the county within which the principal place of business 
 in this State of the person, firm or corporation, liable for 
 the license tax, is located. 
 
 Sec. 11. On the second Tuesday in February, the 
 State Treasurer shall issue a general execution against the 
 property of any person, firm or corporation liable for the 
 payment of the license tax and penalties herein provided, 
 which said execution shall be delivered to the sheriff of 
 the county in which is located the principal place of busi- 
 ness in this State of the delinquent person, firm or cor- 
 poration, and shall be served in all respects in like manner 
 as executions on judgments of the District Court of said 
 county. 
 
 Sec. 12. The sheriff or his county shall make 
 no charge for the service of any execution issued in accord- 
 ance with the provisions of this act, but may demand 
 advances for necessary expenses necessitated by a levy 
 and sale under such execution; such advances to be 
 accounted for, and any unexpended balance to be returned 
 to the State Treasurer. 
 
 Sec. 13. All moneys collected under the provisions 
 of this act shall be paid into the State Treasury. 
 
215 
 
 AN ACT PROVIDING FOR AN INHERITANCE TAX 
 AND REPEALING TITLE 36, COMPILED LAWS 
 OF 1907. 
 
 Be it Enacted by the Legislature of the State of Utah: 
 
 Section 1. All the property within the jurisdiction 
 of this State and any interest therein, whether belonging 
 to the inhabitants of this State or not, and whether 
 tangible or intangible, which shall pass by will or by the 
 statutes of inheritance of this or any other state or by 
 deed, grant, sale, or gift made or intended to take 
 effect in possession or enjoyment after the death of the 
 grantor or donor, to any person in trust or otherwise, 
 after the payment of all debts, shall be subject to a 
 tax as hereinafter provided. 
 
 Sec. 2. If the devisee, legatee, grantee or donee be 
 the widow, child (lawful, mutually acknowledged or 
 legally adopted), husband, minor grand child, brother, 
 sister, widow of son not remarried, father, mother, grand- 
 father or grandmother, an exemption of five thousand 
 dollars shall be allowed; if the estate be twenty-five 
 thousand dollars or less, a tax of one per cent of the 
 'amount above the exemption shall be collected; if the 
 estate be fifty thousand dollars or less, and more than 
 twenty-five thousand dollars, a tax of two per cent of 
 the amount above the exemption shall be collected; if 
 the estate be one hundred thousand dollars or less, and 
 more than fifty thousand dollars, a tax of three per 
 cent of the amount above the exemption shall be col- 
 lected; if the estate be five hundred thousand dollars or 
 less, and more than one hundred thousand dollars, a 
 tax of four per cent of the amount above the exemption 
 shall be collected ; if the estate be more than five hundred 
 thousand dollars, a tax of five per cent of the amount 
 above the exemption shall be collected. 
 
 Sec. 3. If the devisee, legatee, grantee, or donee be any 
 person or corporation other than those enumerated in 
 section 2 of this act, an exemption of one thousand 
 
216 
 
 dollars shall be allowed, and a tax ot five per cent 
 of the amount above the exemption shall be collected. 
 
 Sec. 4. In all cases where the devise, bequest, or 
 donation is to or for the use of any body politic or 
 corporate, public library, educational institution, or other 
 organization in this State whose property is exempt from 
 taxation under the Constitution of this State or of the 
 United States, then such devise, bequest, or donation 
 shall be exempt from the Inheritance tax. 
 
 Sec. 5. The exemption herein provided for shall be 
 applied to the whole estate and not to the individual be- 
 quest, and in case only a portion of the estate is subject 
 to the payment of an inheritance tax within this State, 
 then the exemption to be allowed on the property within 
 the jurisdiction of this State shall be such proportion 
 of the amount of such exemption as the value of the 
 property subject to the tax bears to the entire estate. 
 
 Sec. 6. The rate herein provided for as applied to 
 the individual bequest shall be the rate applicable to the 
 entire estate under the particular classification whether 
 the entire estate is subject to the payment of the tax 
 within this State or not. 
 
 Sec. 7-.. All administrators, executors and trustees, 
 and any such grantee under conveyance, and such donee 
 under a gift made during the grantor's life, shall be 
 respectively liable for all such taxes to be paid by them 
 respectively, except as herein otherwise provided, with 
 lawful interest as hereinafter set forth, until the same 
 shall have been paid. The tax aforesaid shall be and 
 remain a lien on such estate from the death of the 
 decedent until paid. 
 
 Sec. 8. All property which shall have been trans- 
 ferred by gift, or by grant, for a nominal consideration, 
 or in trust, or to a holding corporation, at any time within 
 five years prior to the death of the grantor or transferror, 
 shall conclusively be presumed to have been transferred in 
 anticipation of the death of the grantor or transferor. 
 
217 
 
 Sec. 9. It shall be the duty of the secretary of all 
 corporations, incorporated under the laws of this State, 
 to report to the State Treasurer on or before the 15th 
 day of March of each year, or at any time on demand of 
 the State Treasurer, the stock standing in the name of non- 
 resident decedents, which report shall include the number 
 of the certificate, the number of shares and par value 
 thereof. If said stock has been transferred within 
 twelve months previous to the time required for this 
 report, then the secretary shall report the transferee of 
 said stock, which shall include the number of the certifi- 
 cate, the number of shares, and the par value thereof. 
 
 Sec. 10. It shall be the duty of the State Treasurer, 
 or his duly appointed representative, and he shall have 
 the right to examine the records of domestic corporations 
 at all reasonable times, . to inform himself concerning 
 the ownership and the transfers of stock in any corpora- 
 tion incorporated under the laws of this State. 
 
 Sec. 11. The term "debts" as used in this act, shall 
 include, in addition to debts owing by the decedent at the 
 time of his death, the local or state taxes due from the 
 estate prior to his death, a reasonable sum for funeral 
 expenses, the court costs, all sums paid to attorneys for 
 services in settlement of the estate, the cost of appraise- 
 ment made for the purpose of assessing the inheritance 
 tax, the statutory fees of executors, administrators, or 
 trustees, and no other sum; but said debts shall not be 
 deducted unless the same are approved and allowed, 
 within fifteen months from the death of decedent, as 
 established claims against the estate, unless otherwise 
 ordered by the judge of the proper county. 
 
 Sec. 12. In each county the court shall annually 
 appoint three competent residents and freeholders of said 
 county to act as appraisers of all property within its 
 jurisdiction, which is charged or sought to be charged 
 with an inheritance tax. Said appraisers shall serve 
 for one year and until their successors are appointed and 
 qualified. They shall each take an oath to faithfully 
 and impartially perform the duties of the office, but 
 
218 
 
 shall not be required to give bond. They shall be subject 
 to removal at any time at the discretion of the court, 
 and the court, or judge thereof in vacation, may also at 
 its discretion, either before or after the appointment of 
 the regular appraisers, appoint other appraisers to act 
 in any given case. Vacancies occurring otherwise than 
 by expiration of term shall be filled by the appointment 
 of the court, or by a judge in vacation. 
 
 Sec. 13. Any appraiser appointed under this Act 
 who shall take any fee or reward from any executor, 
 administrator, trustee, legatee, next of kin or heir of 
 any decedent, or from any other person liable to pay 
 said tax or any portion thereof, shall be guilty of a 
 misdemeanor, and, upon conviction in any court having 
 jurisdiction of misdemeanors, he shall be fined not less 
 than two hundred fifty dollars nor more than five hundred 
 dollars, and imprisoned not exceeding ninety days, and in 
 addition thereto the judge shall dismiss him from such 
 service. 
 
 Sec. 14. When an estate is opened in which there 
 is property which may be subject to the inheritance tax, 
 the clerk shall forthwith issue a commission to the 
 appraisers, who shall fix a time and place for appraise- 
 ment. 
 
 Sec. 15. It shall be the duty of all appraisers appoint- 
 ed under the provisions of this Act to forthwith give 
 notice to the State Treasurer and other persons known 
 to be interested in the property to be appraised, of the 
 time and place at which they will appraise such property, 
 which time shall not be less than ten days from the 
 date of such notice. The notice shall be served in the 
 same manner as is prescribed for the commencement of 
 civil actions, and if not practicable to serve the notice 
 provided for by the statute, they shall apply to the court 
 or a judge in vacation for an order as to notice, and upon 
 service of such notice and the making of such appraise- 
 ment, the said notice, return thereon, and appraisement 
 shall be filed with the clerk, and a copy of such appraise- 
 ment shall be filed by the clerk with the State Treasurer. 
 
219 
 
 Sec. 16. The state treasurer or any person interested 
 in the estate appraised may, within twenty days there- 
 after, file objections to said appraisement, on the hearing 
 of which as an action in equity, either party may produce 
 evidence competent or material to the matters therein 
 involved. If, upon such hearing, the court finds the amount 
 at which the property is appraised to be its value on 
 the market in the ordinary course of trade, and the 
 appraisement was fairly and in good faith made, it shall 
 approve such appraisement; but if it finds that the 
 appraisement was made at a greater or less sum than 
 the value of the property in the ordinary course of 
 trade, or that the same was not fairly or in good faith 
 made, it shall set aside the appraisement, appoint new 
 appraisers, and so proceed until a fair and good appraise- 
 ment of the property is made at its value in, the market 
 in the ordinary course of trade. The state treasurer 
 or anyone interested in the property appraised, may appeal 
 to the supreme court from the order of the district 
 court approving or setting aside any appraisement to 
 which exceptions have been failed. Notice of appeal 
 shall be filed within thirty days from the date of the 
 order appealed from, and the appeal shall be perfected 
 in the time now provided for appeals in equitable actions. 
 In case of appeal, the appellant, if he is not the state 
 treasurer shall give bond to be approved by the clerk 
 of the court, to pay the tax, which bond shall provide 
 that the said appellant and sureties shall pay the tax for 
 which the property may be liable, with cost of appeal. 
 If upon the hearing of objections to the appraisement, 
 the court finds that the property is not subject to the 
 tax, the court shall upon expiration of the time for appeal, 
 when no appeal has been taken, order the clerk to enter 
 upon the lien book a cancellation of any claim or lien 
 for taxes. If at the end of twenty days from the filing 
 of the appraisement with the clerk, no objections are 
 filed the appraisement shall stand approved. 
 
 Sec. 17. In all cases where the property of an estate 
 has been subject to or liable for the payment of the 
 tax provided in this Act or where such property has 
 heretofore been appraised and the tax not yet paid, and 
 
220 
 
 the notice required in this act was not given, it shall 
 be the duty of the court, immediately upon the taking 
 effect of this act, to enforce such tax, or to set aside any 
 appraisement heretofore made, and order a reappraisement 
 of the same to be made as in this act provided, anything in 
 the law contrary notwithstanding. 
 
 Sec. 18. All of the property of the decedent subject 
 to such tax shall, except as hereinafter provided, be 
 appraised within thirty days next after the appointment 
 of an executor, administrator, or trustee, at its market 
 value in the ordinary course of trade, and the tax 
 thereon, calculated upon the appraised market value after 
 deducting debts for which the estate is liable, shall be 
 paid by the persons entitled to said estate within fifteen 
 months from, the death of the testator or intestate, unless 
 a longer period is fixed by the court, and, in default 
 thereof, the court shall order the same, or so much thereof 
 as may be necessary to pay such tax, to be sold. 
 
 Sec. 19. Whenever any real estate of a decedent 
 shall be subject to such tax, and there be a life estate or 
 interest for a term of years given to one party or parties, 
 the court shall direct the interest of the life ^ estate, or 
 term of years, to be appraised at its market value in the 
 ordinary course of trade, and, upon the approval of such 
 appraisement, by the court, the party entitled to such life 
 estate, or term of years, shall, within sixty days there- 
 after, pay such tax, and in default thereof the court 
 shall order such interest in said estate, or so much thereof 
 as shall be necessary to pay such tax, to be sold. Upon 
 the determination of such life estate, or term of years, 
 the court shall, upon its own motion, or upon the applica- 
 tion of the state treasurer, cause such estate to be ap- 
 praised at its market value in the ordinary course of 
 trade, from which shall be deducted the value of any 
 improvements thereon, or betterments thereto, if any, 
 made by the remainder man during the time of the prior 
 estate, to be ascertained and determined by the appraisers, 
 and the tax on the remainder shall be paid by such 
 remainder man within sixty days from the approval by 
 the court of the appraisers. If such tax is not paid 
 
221 
 
 within said time, the court shall then order said real 
 
 estate, or so much thereof as shall be necessary to pay 
 
 such tax, to be sold. Whenever any personal estate of 
 
 a decedent shall be subject to such tax and there be a 
 
 life estate or interest for a term of years given to one 
 
 party or parties, and the remainder to another party or 
 
 parties, the court shall inquire into and determine 
 
 the market value in the ordinary course of trade, of 
 
 the life estate or interest for the term of years, and 
 
 order and direct the amount of the tax thereon to be 
 
 paid by the prior estate and that to be paid by the 
 
 remainder man, each of whom shall pay his proportion 
 
 of the tax within sixty days from such determination, 
 
 unless a longer period is fixed by the court, and, in 
 
 default thereof, the executor, administrator, or trustee 
 
 shall pay the same out of said property and hold the 
 
 same from distribution, and invest it at interest under 
 
 the order of the court until said tax is paid, or until 
 
 the interest on the same equals the amount of such 
 
 tax, which shall thereupon be paid. 
 
 Sec. 20. Whenever a decedent appoints one or more 
 executors or trustees and in lieu of his or their allowance 
 or commission makes a bequest or devise of property to 
 him or them, which would otherwise be liable to said 
 tax, or appoints them as residuary legates, and said 
 bequests, devises, or residuary legacies exceed what would 
 be a reasonable compensation for his or their services, 
 such excess shall be liable to such tax, and the court 
 having jurisdiction of his or their accounts, upon its 
 own motion or on the application of the state treasurer, 
 shall fix such compensation. 
 
 Sec. 21. Whenever any legacies subject to said tax 
 are charged upon or payable out of any real estate, 
 the heir or devisee, before paying the same, shall deduct 
 said tax therefrom any pay it to the executor, adminis- 
 trator, trustee, or state treasurer, and the same shall 
 remain a charge and be a lien upon said real estate 
 until it is paid; and payment thereof shall be enforced 
 by the executor, administrator, trustee, or state treasurer 
 in his name of office, in the same manner as the payment 
 of the legacy itself could be enforced. 
 
222 
 
 Sec. 22. Every executor, administrator or trustee, 
 having in charge or trust any property subject to said 
 tax, and which is made payable to him, shall deduct the 
 tax therefrom, or shall collect the tax thereon from the 
 legatee or person entitled to said property, and he shall 
 not deliver any specific legacy or property subject to 
 said tax to any person until he has collected the tax 
 thereon. 
 
 Sec. 23. All taxes imposed under the provisions of 
 this act shall be payable to the state treasurer, and those 
 which are made payable by executors, administrators, or 
 trustees, shall be paid within fifteen months from the 
 death of the testator or intestate, unless a longer period 
 is fixed by the court, or a judge thereof in vacation. 
 All taxes not paid within fifteen months from death 
 of the testator or intestate shall draw interest at the 
 rate of eight per cent per annum until paid. 
 
 Sec. 24. It is hereby made the duty of all executors, 
 administrators, or trustees, charged with the management 
 or settlement of any estate subject to the tax provided for 
 in this act, to collect and pay to the state treasurer the 
 amount of the tax due from any devisee, legatee, grantee, or 
 donee of the decedent, except in cases falling under the 
 provisions of section 19 of this act, in which cases the 
 state treasurer shall collect the same. Applications may 
 be made to the district court by such executor, adminis- 
 trator, trustee or state treasurer to sell the real estate 
 subject to said tax in an equitable action, or, if made 
 to the court having charge of the settlement of the 
 estate, the procedings shall conform as nearly as may 
 be to those for the sale of real estate of decedent for 
 the settlement of his debts. 
 
 Sec. 25. No final settlement of the account of any 
 executor, administrator, or trustee shall be accepted or 
 allowed unless it shall show, and the court shall find, 
 that all taxes imposed by the provisions of this title upon 
 any property or interest therein belonging to the estate 
 to be paid by such executors, administrators, or trustees, 
 and to be settled by said account, shall have been paid 
 
223 
 
 and the receipt of the state treasurer for such tax 
 shall be the proper voucher for such payment. 
 
 Sec. 26. The district court having either principal 
 or ancillary jurisdiction of the settlement of the estate 
 of the decedent shall have jurisdiction to hear and de- 
 termine all questions in relation to said tax that may arise 
 affecting any devise, legacy, or inheritance, or any grant 
 or gift, under this title, subject to appeal as in other 
 cases, and the state treasurer shall in his name of office 
 represent the interests of the state in any proceedings. 
 
 Sec. 27. Before issuing his receipt for the tax, the 
 state treasurer may demand from executors, administrat- 
 ors, or trustees, such information as may be necessary to 
 verify the correctness of the amount of the tax and 
 interest, and, when demanded, .they shall send such 
 treasurer certified copies of such parts of their reports 
 as he may demand, and upon the refusal of said parties 
 to comply with the demand of the state treasurer, it 
 is the duty of the clerk of the court to comply with 
 such demand, and the expense of making such copies 
 and transcripts shall be charged against the estate, as 
 are other costs in probate. 
 
 Sec. 28. The clerk of the district court in and for 
 each county, where an inheritance tax is charged or 
 sought to be charged, shall provide and keep a suitable 
 book, substantially bound and suitably ruled, to be known 
 as the inheritance tax and lien book, in which shall be 
 kept a full and accurate record of all proceedings in 
 cases where property is charged, or sought to be charged 
 with the payment of an inheritance tax under the laws 
 of this state, to be printed and ruled so as to show 
 upon one page: 
 
 1. The name, place of residence, and date of death 
 of the decedent ; 
 
 2. Whether the decedent died testate, or intestate, 
 and if testate, the record and page where the will was 
 probated and recorded; 
 
224 
 
 3. The name and post office address of the executor, 
 administrator, trustee or grantee, with the date of appoint- 
 ment or transfer ; 
 
 4. The names, post office addresses, and relation- 
 ship, if known, of all the heirs, devisees, and grantees; 
 
 5. The appraised valuation of the personal property; 
 
 6. The amount of inheritance tax due upon said 
 personal property; 
 
 7. A record of payment with amount and date; 
 
 8. Date of filing objections and names of objectors; 
 
 9. Blank for index and reference to all proceedings, 
 and for memorandum entries of the court or judge in 
 relation thereto. 
 
 Upon the opposite page of such record shall be 
 printed : 
 
 1. Real estate from (naming decedent) which is 
 subject to the lien prescribed by the statute for inheri- 
 tance tax. 
 
 2. A full and accurate description of such real 
 estate, by forty acre or fractional tracts, or by lots, or 
 other complete individual description; 
 
 3. The appraised valuation as reported by the 
 appraisers, with a reference to the record of their report, 
 as to each piece of such real estate; 
 
 4. The amount of inheritance tax due upon each 
 such piece; 
 
 5. A record of payments, with dates and amounts; 
 
 6. Date of filing objections, and names of objectors; 
 
 7. Blank for iYidex and reference and to all pro- 
 ceedings, and for memorandum entries of court or judge 
 in relation thereto. 
 
225 
 
 Sec. 29. Upon the appointment and qualification of 
 each executor, administrator and testamentary trustee, the 
 clerk issuing the letters shall at the same time deliver 
 to him a blank form upon which he shall be required to 
 make detailed report of the following facts: 
 
 1. Name and last residence of the decedent; 
 
 2. Date of death; 
 
 3. Whether or not he left a will; 
 
 4. Name and post office address of executor, ad- 
 ministrator or trustee; 
 
 5. Name and post office address of surviving wife 
 or husband, if any; 
 
 6. If testate, name and post office of each benefi- 
 ciary under the will; 
 
 7. Relationship of each beneficiary to the testator ; 
 
 8. If intestate, name and post office address of 
 each heir at law; 
 
 9. Relationship of each heir at law to the de- 
 cedent ; 
 
 10. Inventory of all real estate of the decedent, 
 giving amount and description of each tract. Within 
 ten days after his qualification, each executor, adminis- 
 trator, and testamentary trustee shall make and return 
 to the clerk, under oath, a full and detailed report as 
 indicated in the preceding section, any will to the contrary 
 notwithstanding, and upon his failure to do so, the clerk 
 shall forthwith report his delinquency to the district 
 court if in session, or to a judge of said court if in 
 vacation, for such order as may be necessary to enforce 
 an observance of this section. If it appears from the 
 inventory or report so filed that the real estate, or any 
 part of it, is subject to an inheritance tax, it shall 
 be the duty of the executor or administrator to cause the 
 lien of the same to be entered upon the lien book in 
 the office of the clerk of the court in each county where 
 each particular tract of said real estate is situated, and 
 no conveyance of said real estate or interest therein, 
 
 15-TR 
 
226 
 
 which is subject to such tax before or after entering 
 of said . lien, shall discharge the real estate so conveyed 
 from the operation thereof, and no final settlement of 
 the account of any executor, administrator, or trustee, 
 shall be accepted or allowed unless a strict compliance 
 with the provisionjs of this section has been had by such 
 person. 
 
 Sec. 30. Whenever, by reason of the complicated 
 nature of an estate, or by reason of the confused con- 
 dition of the decedent's affairs, it is impracticable for 
 the executor, administrator, or trustee or beneficiary of 
 said estate to file with the clerk of the court a full, 
 complete, and itemized inventory of the personal assets 
 belonging to the estate, within the time required by 
 statute for filing inventories of the estate, the court 
 may, upon the application of such representatives or 
 parties in interest, extend the time for making of the 
 inheritance appraisement for a period not to exceed three 
 months beyond the time fixed by law. 
 
 Sec. 31. The clerk shall from time to time enter 
 upon the inheritance tax and lien book, the title of all 
 estates subject to the inheritance tax, as shown by the 
 inventories or- lists of heirs filed in his office, or as 
 reported to him by the district attorney or the state 
 treasurer, and shall enter in said book as against each 
 estate or title, at the appropriate place, all such infor- 
 mation relating to the situation and condition of the 
 estate as he may be able to obtain from the papers filed 
 in his office, or from the district attorney or the state 
 treasurer, as may be necessary to collection and enforce- 
 ment of the tax. He shall also immediately index all 
 liens entered upon the inheritance tax and lien book in 
 the book kept in his office for that purpose. 
 
 : Sec. 32. In all cases entered upon the inheritance 
 tax and lien book, the clerk shall make a complete record 
 in the proper probate record, of all the proceedings, orders, 
 reports, inventories, appraisements and all other matters 
 and proceedings therein. 
 
227 
 
 Sec. 33. It shall be the duty of each clerk of the 
 district court to make examination from time to time 
 of all reports filed with him by administrators, executors,?, 
 and trustees, pursuant to law; also to make examination' 
 of all foreign wills offered for probate or recorded within 
 his county, as well as of the record of deeds and convey- 
 ances in the recorder's office of said county, and if 
 from such examination, or from information or knowledge 
 coming to him from any other source, he finds or 
 believes that any property within his county, or within 
 the jurisdiction of the district court of said county, has, 
 since May 14th, 1901, passed by will or by the interstate 
 laws of this or any other state, or by deed, grant, sale, 
 or gift made or intended to take effect, in possession 
 or enjoyment after the ' death of the testator, donor, or 
 grantor, to any person within this state, he shall make 
 report thereof in writing to the State Treasurer, embody- 
 ing in such report the name and residence of the decedent, 
 date of death, name and address of administrator, executor/ 
 or trustee; the description of any property liable to 
 a tax and the county in which it is located, and name 
 and relationship of all beneficiaries or heirs. Any citizen 
 of the state, having knowledge of property liable to such 
 tax, against which no proceedings for enforcing collection 
 thereof is pending, may report the same to the clerk, and 
 it shall be the duty of such officer to investigate the 
 case, and if he has reason to believe the information to' 
 be true, he shall forthwith institute such proceedings 
 substantially as above indicated. 
 
 Sec. 34. On the first or second day of each regular 
 term, the court shall require the clerk to present for 
 its inspection, the inheritance tax and lien book herein- 
 before provided for, together with all reports of adminis- 
 trators, executors, and trustees which have been filed 
 pursuant to this title since the last preceding term. The 
 district attorney shall also attend and make report to 
 the court concerning the progress of all cases, pending 
 for the collection of such taxes, together with any other 
 facts which in his judgment, may aid the court in 
 enforcing the general observance of the inheritance tax 
 law. If from information obtained from the records 
 
228 
 
 or reports, or from any other source, the court has reason 
 to believe that there is property within its jurisdiction 
 liable to the payment of an inheritance tax, against which 
 proceedings for collection are not already pending, it shall 
 enter an order of record, directing the district attorney 
 to institute such proceedings forthwith. Should any 
 estate, or the name of any grantee or grantees, be placed 
 upon the book at the suggestion of the district attorney 
 or the state treasurer in which the papers already on 
 file in the clerk's office do not disclose that any- inheri- 
 tance tax is due or payable, the district attorney shall 
 forthwith give to all parties in interest such notice as the 
 court or judge may prescribe, requiring them to appear 
 on a day to be fixed by the said court or judge, and 
 show cause why the property should not be appraised and 
 subjected to said tax. If upon hearing at the time so 
 fixed, the court is satisfied that any property of the de- 
 cedent, or any property devised, granted, or donated by 
 him, is subject to the tax, the same proceedings shall be 
 had as in other cases, so far as applicable. 
 
 Sec. 35. In all cases where any property so passes 
 as to be liable to taxation under the inheritance law, 
 all costs of the proceedings had for determining the 
 amount of such tax or for determining whether the 
 property of the entire estate is sufficient in amount as 
 to render that part passing to heirs subject to the tax, 
 shall be chargeable to such estate, and to discharge the 
 lien upon such property all costs, as well as the taxes 
 must be paid. In all other cases the costs are to be 
 paid by the State, and when a decision adverse to the 
 state has been rendered, with an order that the state 
 pay the costs, it is the duty of the clerk of the court 
 in which such action was pending to certify the amount 
 of such costs to the state treasurer, who shall, if said 
 costs be correctly certified, and the case has been finally 
 terminated, present the claim to the State Board of 
 Examiners to audit, and, * said claim being allowed by 
 said board, the state auditor is directed to issue a warrant 
 on the state treasurer in payment of such costs. 
 
 Sec. 36. No safe deposit company, bank, or other 
 institution, person or persons holding securities or assets 
 
229 
 
 of the decedent shall deliver or transfer the same to 
 the executor or administrator or legal representative of 
 said decedent unless notice of the time and place of 
 such intended transfer Ibe served upon the state treasurer 
 at least five days prior to the transfer thereof, or unless 
 the tax for v^hich such securities or assets are liable 
 under this act shall be first paid. It shall be lawful for, 
 and the duty of, the state treasurer personally, or by 
 any person by him duly authorized, to examine such 
 securities or assets at the time of such delivery or 
 transfer. Failure to serve such notice upon the state 
 treasurer, or to allow such examination on the delivery 
 of such securities or assets to such executor, adminis- 
 trator, or legal representative before said tax is paid 
 shall render such safe deposit company, trust company, 
 bank, or other institution, person or persons, liable for the 
 payment of the taxes due upon such securities or assets 
 as provided in this act. 
 
 Sec. 37. Whenever any property belonging to a 
 foreign estate, which estate, in whole or in part, is 
 liable to pay an inheritance tax in this state, the said 
 tax shall be assessed upon the market value of said 
 property remaining after the payment of such debts and 
 expenses as are chargeable to the property under the 
 laws of this state; in the event that the executor, adminis- 
 trator, or trustee of such foreign estate files with the 
 clerk of the court having ancillary jurisdiction, and 
 with the state treasurer, duly certified statements ex- 
 hibiting the true market value of the entire estate of 
 the decedent owner, and the indebtedness for which the 
 said estate has been adjudged liable, which statements 
 shall be duly attested by the judge of the court having 
 original jurisdiction, the beneficiaries of said estate shall 
 then be entitled to have deducted such proportion of 
 the said indebedness of the decedent from the value of 
 the property as the value of the property within this 
 state bears to the value of the entire estate. 
 
 Sec. 38. Whenever any property, real or personal, 
 within this state, belongs to a foreign estate, said 
 foreign estate passes in part exempt from the inheri- 
 
230 
 
 tance tax, and in part subject to said inheritance tax, and 
 it is within the authority or discretion of the foreign 
 executor, administrator or trustee administering the 
 estate to dispose of the property not specifically devised 
 to direct heirs or devisees in the payment of the debts 
 owing by the decedent at the time of his death, or in 
 the satisfaction of legacies, devises, or trusts given to 
 direct collateral legatees or devisees, or in payment of 
 the distributive shares of any direct and collateral heirs, 
 then the property within the jurisdiction of the state, 
 belonging to such foreign estate shall be subject to the 
 inheritance tax imposed by this act, and the tax due 
 thereon shall be assessed as provided in the next preceding 
 section of this act, and with the same proviso respecting 
 the deduction of the proportionate share of the indebt- 
 edness, as therein provided. 
 
 Sec. 39. If a foreign executor, administrator, or 
 trustee, shall assign or transfer any corporate stock or 
 obligation in this state standing in the name of a decedent, 
 or in trust for a decedent, liable to such tax, the tax 
 shall be paid to the state treasurer on or before the 
 transfer thereof; otherwise the corporation permitting 
 its stock to be so transferred shall be liable to pay such 
 tax, and it is the duty of the state treasurer to enforce 
 the payment thereof. 
 
 Sec. 40.' Whenever an estate charged, or sought to 
 be charged, with the inheritance tax, is of .such a nature 
 or is so disposed that the liability of the estate is doubtful, 
 or the value thereof cannot with reasonable certainty be 
 ascertained under the provisions of law, the state treasurer 
 may, with the approval of the attorney general, which 
 approval shall set forth the reason therefor, compromise 
 with the beneficiaries or representatives of such estates, 
 and compound the tax thereon; but said settlement must 
 be approved by the district court or judge of the proper 
 court, and after such approval, the payment of the 
 amount of the taxes so agreed upon shall discharge the 
 lien against the property of the estate. 
 
 Sec. 41. If at any time before the expiration of the 
 period provided by law for the payment of the tax or 
 
231 
 
 any extension thereof made by the court, it be made 
 to appear by petition duly verified, filed in said proceed- 
 ings by the State Treasurer or by the executor, adminis- 
 trator, or other person interested in the estate, that 
 said estate has materially increased or decreased in value 
 since the appraisement was made, then the "court must 
 order a reappraisement of the estate, which appraisement 
 shall be made in the same manner and with the same 
 notice as the original appraisement. If the re-appraise- 
 ment fail to show a difference in the value of the estate 
 exceeding ten per cent of the original appraisement, then 
 the original appraisement shall stand, and the party 
 applying for the reappraisement shall pay the costs 
 thereof. 
 
 If the rerappaisement show a difference in value of 
 more than ten per cent of the original appraisement, 
 then the tax shall be collected on the basis of such 
 re-appraisement, but the time within which it shall be 
 paid shall date from the original appraisement. 
 
 Sec. 42. This act shall apply to all pending estates 
 which are not closed, and the property subjected by this 
 act to the said tax is liable to the provisions incorporated 
 in this act. 
 
 Sec. 43. Title 36, Compiled Laws of 1907, is hereby 
 repealed. 
 
 A BILL ABOLISHING THE OFFICE OF COUNTY 
 ASSESSOR^ AS AN ELECTIVE OFFICE AND 
 PLACING THE ASSESSMENT OF ALL PROP- 
 ERTY WITHIN THE STATE IN THE HANDS OF 
 THE STATE BOARD OF EQUALIZATION. 
 
 Be it Enacted by the Legislature of the State of Utah : 
 
 Section 1. The office of County Assessor as an 
 elective office is hereby abolished. 
 
 Sec. 2. It shall be the duty of the State Bpard of 
 Equalization to assess for the purposes of taxation all 
 of the property of this State. 
 
232 
 
 Sec. 3. The State Board of Equalization shall appoint 
 in each county of the State a deputy whose title shall 
 be ''County Assessor'', who shall hold his office during 
 the pleasure of the State Board of Equalization, and whose 
 duties shall be those now provided by law for County 
 Assessors, and whose salary shall be fixed by the State 
 Board of Examiners and paid by the State. 
 
 Sec. 4. The County Assessor so appointed by the 
 State Board of Equalization must be a resident of the 
 county for which he is appointed. The appointment shall 
 be made from a list of three to be submitted to the 
 State Board of Equalization by the Board of County 
 Commissioners of the county in which the appointment 
 is to be made, endorsed by the judge of the District 
 Court of the district in which such county is situated. 
 
 Sec. 5. The County Assessor may, under the direction 
 and with the consent of the State Board of Equalization, 
 appoint one or more deputies, as may be necessary, whose 
 salary shall be fixed and paid in the same manner as 
 the salaries of County Assessors. 
 
 AN ACT REQUIRING THE COLLECTOR OF TAXES 
 
 FROM CAR COMPANIES TO GIVE BOND CONDI- 
 
 . TIONED ON THE FAITHFUL PERFORMANCE OF 
 
 HIS DUTIES, AND FIXING THE AMOUNT 
 
 THEREOF. 
 
 Be it Enacted by the Legislature of the State of Utah: 
 
 The Secretary of the State Board of Equalization, 
 before entering upon his duties as collector of taxes from 
 car companies shall execute to the State of Utah, a bond 
 in the sum of ten thousand dollars, with at least two 
 good and sufficient sureties, to be approved by the State 
 Board of Examiners, conditioned that he will faithfully 
 perform his duties as such collector, and promptly pay 
 into the State treasury all moneys received by him as 
 such collector. 
 
867046 
 
 THE UNIVERSITY OF CALIFORNIA UBRARY