Centennial Eureka Mining Co. v. Juab County
Utah Supreme Court
Appeal from the Fifth District Court Juab County. Hon. W. M. McCarty, Judge. Action by plaintiff to recover a certain sum of money paid to defendant county under protest and claimed to have been an illegal tax. From a judgment for plaintiff defendant appealed. If one voluntarily lists for taxation corporate stocks which are not taxable, and they are taxed accordingly, he cannot complain, as it is his own fault. Pep. Eif e Ins.
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Appeal from the Fifth District Court Juab County. Hon. W. M. McCarty, Judge. Action by plaintiff to recover a certain sum of money paid to defendant county under protest and claimed to have been an illegal tax. From a judgment for plaintiff defendant appealed. If one voluntarily lists for taxation corporate stocks which are not taxable, and they are taxed accordingly, he cannot complain, as it is his own fault. Pep. Eif e Ins. Co. v. Pollock, 75 Ill. 292. So where a part was taxable, and a part not taxable by law, and the taxpayer protested that the tax was not lawful, he was held to be…
1Opinion of the CourtBaskin, J.
The complaint, in substance, alleges that on the 19th day of November, 1896, the defendant by its duly qualified treasurer and collector collected from the plaintiff $11,304.80, as and for a tax levied and assessed on and respecting the net proceeds of plaintiff’s mine, from May 31st, 1895, "to and including May 31, 1896; that said levy, assessment and collection of said tax on the net proceeds of plaintiff’s mine from May 31st, 1895, to and including April 4th, 1896, was wholly without authority of law; that the net proceeds of plaintiff’s mine for the period first mentioned was $443,370.51,…
2Cases cited4 opinions
- Mercur Gold Mining & Milling Co. v. SpryUtah Supreme Court · 1898
- Brigham Young Trust Co. v. WagenerUtah Supreme Court · 1895
- Smith v. FarrellyCalifornia Supreme Court · 1877
- Mason v. JohnsonCalifornia Supreme Court · 1877
3Cited by11 opinions
- State Tax Commission v. Spanish ForkUtah Supreme Court · 1940
- Neilson v. San Pete CountyUtah Supreme Court · 1912
- Cottrell v. PickeringUtah Supreme Court · 1907
- Turner v. Spokane CountyWashington Supreme Court · 1929
- Inland Lumber & Timber Co. v. ThompsonIdaho Supreme Court · 1905
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