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ACTS AND RESOLUTIONS
TERRITORY OF UTAH.
Appropriating money to pay the expenses of the Utah
Territorial Library. Resolved by the Governor and Legislative Assembly of the Territory of Utah, That the Librarian be hereby Compensation authorized to draw from the Treasury of the Territory, four hundred dollars, as compensation for his services, the current year; and one hundred and fifty dollars, or so much thereof as may be necessary for contingent expenses.
Approved, Dec. 27th, 1853.
For the relief John Strother Tutt.
paid J. S. Tutt.
Be it resolved by the Governor and Legislative Assembly of the Territory of Utah, That the sum of one $1,132.58 to be thousand one hundred and thirty-two dollars and fiftyeight cents be paid out of the Territorial Treasury to John Strother Tutt, or order, on or before the fifteenth day of December, A. D. eighteen hundred andfifty-four, to indemnify the said Tutt for the loss of a wagon and goods, by the breakage and washing away of a bridge on East Bear river, on or about the 10th day of June, in the year eighteen hundred and fifty-three.
Approved, Jan. 7th, 1854.
Report to be made to auditor.
To amend the fourteenth section of “An ordinance
incorporating the University of the State of Deseret," passed by the General Assembly of Deseret, February 28th, 1850. Be it enacted by the Governor and Legislative Assembly of the Territory of Utah, That the 14th section of "An ordinance incorporating the University of the State of Deseret, be amended so as to read “on or before the 15th day of October in each year, to the Auditor of Public Accounts;" instead of “on the first day of December in each year to the Secretary of State.”
Approved, January 7th, 1854.
County courts to appoint assessor.
Oath of office.
Prescribing the manner of Assessing and Collecting
Territorial and County Taxes.
Sec. 1. Be it enacted by the Governor and Legislative Assembly of the Territory of Utah, That annually, at its session in December, each county court shall appoint an assessor, who shall also be the collector, and who shall give bonds to the county court in at least twice the amount of the taxes to be collected, with approved security, and conditioned for the faithful performance of his duty, and shall take and subscribe an oath to the like effect; and said bonds and oath shall be filed in the office of the clerk of the county court, before the assessor and collector enters upon the duties of his office; and if the county court deem it necessary at any time, they may require other bonds or security to be given.
Sec. 2. Property belonging to the United States; to this Territory, or any county, city, or town thereof; to literary, scientific, and benevolent institutions when used for those purposes; to religious societies; to insane or idiotic persons to the value of one thousand dollars; private libraries; burial grounds; and monuments for the dead, are exempt from, but all other property is subject to taxation.
Property exempt from taxation.
is to be assessed.
Sec. 3. A Territorial tax of one-fourth per cent on
Territorial tax. the assesed value of all taxable property in the Territory, shall be assessed and collected annually, to pay appropriations made by the Legislative Assembly; and a county tax, at a rate prescribed by the county County tax. court, not to exceed a half per cent on the assessed value of all taxable property in the county, may be assessed and collected annually in each county, to pay appropriations made by the county court.
Sec. 4. Property shall be assessed in the county How property where it is at the time of assessment, and to the own. er thereof if known; otherwise to the person having it in possession.
Sec. 5. The first assessment on goods brought into Goods brought this Territory for sale, shall be made by adding to the for sale. amount of the invoice the average per cent realized, or intended to be; and goods thus assessed, but remaining unsold at the time of the next assessment, shall be assessed like other taxable property; and goods brought in by transient traders shall be assessed, and Transient the tax collected, when they are exposed for sale; and traders. immediately after the receipt of any lot of goods intended for sale, the owner or agent shall furnish the as. Owner shall sessor and collector with the correct amount of the invoices, a copy of which he shall file in the office of invoices. the clerk of the county court.
Sec. 6. Except otherwise provided in this act, the assessment shall be made between the first day of Jan. ment. uary and the first Monday of March in each year; and property shall be assessed at its fair cash market value.
Sec. 7. Previous to the first day of January in each year,
county clerk in each county shall furnish the County clerks assessor and collector with a suitable book, conven- books, &c. iently ruled, and headed throughout as follows:
furnish assessor amount of
Time of assess
| Names of owners or possessors.
Number of cattle.
and also with as many copies of the above heading as the assessor and collector may require, each copy to have room enough below the heading for one person to write his name, residence, and property.
Sec. 8. The assessor and collector must make his tax list in alphabetical order, and shall pursue that course in his official duties, which in his judgment will
Duties of assessor.