History of Utah, 1540-1886 - Brigham Young University

GENERAL FINANCIAL CONDITION. 7G7
not unfavorably with the states of the Pacific slope.
She is practically free from debt, and nowhere is taxation
lighter or more equitably adjusted. In 1865, as
we have seen, the territorial and county taxes were
not allowed in any case to exceed one per cent of the
assessed value of property, while for school purposes
they seldom exceeded one fourth of one per cent. 37
In 1883 the rate was but six mills on the dollar for
both territorial and school purposes, 33 counties being
allowed discretion as to their rate of levy, provided
that it should never exceed six mills on the dollar. 39
Cities were limited to five mills on the dollar for
municipal expenses, and five mills for the making and
repair of streets. The assessed value of all property
in the territory was, in 1883, $30,834,425/° and this
was considerably less than 50 per cent of the real
value, the total revenue from territorial and school
tax being $185,000, 41 or little more than $1 per capita
of the population. That this sum was expended economically
for the public benefit is shown by the
number of public buildings, roads, bridges, and other
improvements in the cities and counties of Utah. 42
37 See p. 608, this vol.
38 A property tax, not exceeding two per cent, might be levied, however,
for school buildings and improvements.
39 For amount of property and taxes, and financial reports of the several
counties at various dates, see Utah Jour. Legist., 1859-60, 12-15; 1S60-1,
19; 1861-2, 29; 1862-3, 35; 1865-6, 24; 1866-7, 22-3; 1S68, 20, 66-73, 135
-6, 141-2; 1869, passim; 1876, 35-6, 45-6, 271-7; 1878, 51-2, 403-64; 1880,
151-205; Utah Fm. liepts of Cos. ; Mess, of Gov., 1870, 10.
40 As shown in the office of Auditor Clayton. Utah Gazetteer, 1884, 116.
In S. L. C. Contributor, Feb. 1883, 183, it is given at $34,000,000.
41 Mines and mining products were exempt, though machinery and improvements
were liable to taxation. The county assessors were allowed to make
their own standard, the result being that the tax was but 20 to 50 per cent of
the cash valuation. Thus a steer was valued in one county at $15, in another
at $6 or $8, whereas the cash value of cattle was in 1883 $25 to $30 per
head. Roads bonded at $20,000 per mile were assessed at about $2,000, and
others in the same proportion, the rate never exceeding one sixth of the indebtedness.
42 For governors', auditors', and treasurers' reports and statements as to
territorial revenue, expenditure, and appropriations, see Utah Jour. Legist.,
1851-2 (joint sess.), 110-13; 1853-4 (joint Bess.), 118-20; 1854-5, 94, 100-1,
109-12; 1859-60,9-16; 1860-1,16-25; 1861-2,27-33; 1862-3, 33-9, app. xiii.
-xv.; 1863-4, 21-6; 1864-5, 14-19; 1865-6, 23-33; 1866-7, 22-31; 1868, 20-
7; 1869, 20-7; 1876, 35-48, 266-79; 1878, 51-64, 316, 321-2; 1S80, 23-46;
Utah Acts Legist., 1866, 84-6; Utah Laws, 1878, 11-23; 1SS0, 41-4; Mess.