Note 176 — Chapter VI · Descriptive Geography, Ethnology, and Statistics of Utah Territory. (continued 2)

The property-tax, like tithes, forming the Church funds and the revenue of the civil government, are general; the octroi ($20 for 100 lbs. of every thing entering the Territory from the east, and $25 from the west) and water-tax are local, and confined to towns. I can not find any other recognized imposts. The anti-Mormons declare that the Saints are overburdened with taxation. The Saints assert that their burden is light, especially when compared with the Mormons’ taxation of the Atlantic cities, which averages from double to treble that of London and Paris—a little drawback to Liberty when she must be bought for her weight in gold.

In the Auditor’s report accompanying the Governor’s Message of 1860, there are some items of general interest to people outside, as well as to those in the Territory. The report states that “the total valuation of property assessed in the Territory for the year 1860 (Green River and Carson counties excepted) amounts to $4,673,900.” Assessors in Utah are, I presume, like assessors every where, not likely to obtain an exaggerated estimate of the value of property, as on that estimate assessments are made. Property, therefore, may be set down at a much larger figure than that given in the above extract. The Territorial tax at one half of one per cent. is .3,369 50. As an evidence of the increase of population and of improvement in property, the excess of Territorial tax is over that of last year $13,278 33—five sixths of which is collected in Great Salt Lake County, and that chiefly in this city. Of the other counties, the report states, “The counties of Weber, Box-Elder, and Juab each show a decrease in the valuation of property, compared with the assessment for 1859, of 16 per cent., and Iron County a decrease of 33 per cent., while the counties of Beaver, San Pete, and Cache show a more than corresponding increase in the following ratio, viz.: Beaver, 36; San Pete, 50; and Cache, 900 per cent. The increase in the three last-named counties, especially Cache, may account in some measure for the decrease in the other counties named, from the fact that, during the fall of 1859 and the spring of 1860, very many wealthy families moved with their stock and effects to form new settlements in Cache and San Pete counties, and probably the same may be said of Beaver.”

The tax of all the counties amounts to .3,369 50; the totals of auditor’s awards issued $19,184 88, which, together with $5450 95 payable on appropriations heretofore made, shows that the Mormons have the good sense to keep clear of a Territorial debt.