Crismon v. Reich
Utah Supreme Court
Appeal from the Third Judicial District Court. The facts are stated in the opinion of the court. The joinder of the Territory and county as parties plaintiff' was proper, if, under the tax law, the assessment of a tax,, without description of the land, constitutes a lien upon real estate, because their interests, or equities rather, were equal;, neither has a priority over the other; the assets from a sale-must be marshaled, and if insufficient to pay the whole, must be…
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Appeal from the Third Judicial District Court. The facts are stated in the opinion of the court. The joinder of the Territory and county as parties plaintiff' was proper, if, under the tax law, the assessment of a tax,, without description of the land, constitutes a lien upon real estate, because their interests, or equities rather, were equal;, neither has a priority over the other; the assets from a sale-must be marshaled, and if insufficient to pay the whole, must be applied pro rata/ and the plaintiffs had a right to test this question of lien or no lien by this joinder of plaintiffs. The…
1Opinion of the Court
Scjhaeffeb, C. J".,
delivered the opinion of the court.
This suit was brought by Salt Lake County, and the Territory of Utah and George Crismon, assessor and collector, etc., against the defendants Frederick Reich and his wife Margaret Reich, for taxes alleged to be due. The complaint charges, in substance, that in 1872 one Robert Golding was duly appointed assessor and collector of Territorial and county taxes for Salt Lake County. That in 1873 he, the said Golding, as *113such assessor and collector, having duly qualified, made an assessment against the defendant Frederick Beich for ten thousand…
2Cases cited2 opinions
- Braly v. SeamanCalifornia Supreme Court · 1866
- Woods v. FreemanSupreme Court of the United States · 1864
3Cited by6 opinions
- Crystal Car Line v. State Tax CommissionUtah Supreme Court · 1946
- Petterson v. Ogden CityUtah Supreme Court · 1947
- San Juan County v. Jen, Inc.Utah Supreme Court · 1965
- Crystal Car Line v. State Tax CommissionUtah Supreme Court · 1946
- Crystal Car Line v. State Tax CommissionUtah Supreme Court · 1946
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