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History of Utah, 1540-1886 - Brigham Young University

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GENERAL FINANCIAL CONDITION. 7G7<br />

not unfavorably with the states <strong>of</strong> the Pacific slope.<br />

She is practically free from debt, and nowhere is taxation<br />

lighter or more equitably adjusted. In 1865, as<br />

we have seen, the territorial and county taxes were<br />

not allowed in any case to exceed one per cent <strong>of</strong> the<br />

assessed value <strong>of</strong> property, while for school purposes<br />

they seldom exceeded one fourth <strong>of</strong> one per cent. 37<br />

In 1883 the rate was but six mills on the dollar for<br />

both territorial and school purposes, 33 counties being<br />

allowed discretion as to their rate <strong>of</strong> levy, provided<br />

that it should never exceed six mills on the dollar. 39<br />

Cities were limited to five mills on the dollar for<br />

municipal expenses, and five mills for the making and<br />

repair <strong>of</strong> streets. The assessed value <strong>of</strong> all property<br />

in the territory was, in 1883, $30,834,425/° and this<br />

was considerably less than 50 per cent <strong>of</strong> the real<br />

value, the total revenue from territorial and school<br />

tax being $185,000, 41 or little more than $1 per capita<br />

<strong>of</strong> the population. That this sum was expended economically<br />

for the public benefit is shown by the<br />

number <strong>of</strong> public buildings, roads, bridges, and other<br />

improvements in the cities and counties <strong>of</strong> <strong>Utah</strong>. 42<br />

37 See p. 608, this vol.<br />

38 A property tax, not exceeding two per cent, might be levied, however,<br />

for school buildings and improvements.<br />

39 For amount <strong>of</strong> property and taxes, and financial reports <strong>of</strong> the several<br />

counties at various dates, see <strong>Utah</strong> Jour. Legist., 1859-60, 12-15; 1S60-1,<br />

19; 1861-2, 29; 1862-3, 35; 1865-6, 24; 1866-7, 22-3; 1S68, 20, 66-73, 135<br />

-6, 141-2; 1869, passim; 1876, 35-6, 45-6, 271-7; 1878, 51-2, 403-64; 1880,<br />

151-205; <strong>Utah</strong> Fm. liepts <strong>of</strong> Cos. ; Mess, <strong>of</strong> Gov., 1870, 10.<br />

40 As shown in the <strong>of</strong>fice <strong>of</strong> Auditor Clayton. <strong>Utah</strong> Gazetteer, 1884, 116.<br />

In S. L. C. Contributor, Feb. 1883, 183, it is given at $34,000,000.<br />

41 Mines and mining products were exempt, though machinery and improvements<br />

were liable to taxation. The county assessors were allowed to make<br />

their own standard, the result being that the tax was but 20 to 50 per cent <strong>of</strong><br />

the cash valuation. Thus a steer was valued in one county at $15, in another<br />

at $6 or $8, whereas the cash value <strong>of</strong> cattle was in 1883 $25 to $30 per<br />

head. Roads bonded at $20,000 per mile were assessed at about $2,000, and<br />

others in the same proportion, the rate never exceeding one sixth <strong>of</strong> the indebtedness.<br />

42 For governors', auditors', and treasurers' reports and statements as to<br />

territorial revenue, expenditure, and appropriations, see <strong>Utah</strong> Jour. Legist.,<br />

1851-2 (joint sess.), 110-13; 1853-4 (joint Bess.), 118-20; 1854-5, 94, 100-1,<br />

109-12; 1859-60,9-16; 1860-1,16-25; 1861-2,27-33; 1862-3, 33-9, app. xiii.<br />

-xv.; 1863-4, 21-6; 1864-5, 14-19; 1865-6, 23-33; 1866-7, 22-31; 1868, 20-<br />

7; 1869, 20-7; 1876, 35-48, 266-79; 1878, 51-64, 316, 321-2; 1S80, 23-46;<br />

<strong>Utah</strong> Acts Legist., 1866, 84-6; <strong>Utah</strong> Laws, 1878, 11-23; 1SS0, 41-4; Mess.

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