Wyoming Central Irrigation Co. v. Farlow
Wyoming Supreme Court
Error to the District Court, Fremont County, Hon. ChaRles E. Carpenter, Judge. Action brought by the Wyoming Central Irrigation Company, a corporation, against Henry M. Farlow as County Treasurer and Collector of Taxes of Fremont 'County, to enjoin the collection of a tax levied upon the Riverton ditch, an irrigating ditch or canal constructed by the plaintiff corporation.
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Error to the District Court, Fremont County, Hon. ChaRles E. Carpenter, Judge. Action brought by the Wyoming Central Irrigation Company, a corporation, against Henry M. Farlow as County Treasurer and Collector of Taxes of Fremont 'County, to enjoin the collection of a tax levied upon the Riverton ditch, an irrigating ditch or canal constructed by the plaintiff corporation. A general demurrer to the petition was sustained in the District Court, and the plaintiff refusing" to plead further, judgment was rendered for the ’ defendant. Thereupon the plaintiff brought error in the Supreme Court' to…
1Opinion
ON PETITION POR REHEARING.
Beard, Chiep Justice.
Counsel for plaintiff in error have filed a petition for a rehearing in this case, and in their brief in support of the same still insist that the canal in question should not be held to be subject to taxation, because to so hold would tend to retard the development of the resources of the state. That would be a proper argument to present to the legislature, hut the courts are without authority to exempt property from taxation, for that -or any other reason, which the statute does not exempt. It is further insisted that the demurrer to the…
Also in this document: Concurrence.
2Cases cited7 opinions
- National Bank v. KimballSupreme Court of the United States · 1881
- Ricketts v. CrewdsonWyoming Supreme Court · 1905
- Horton v. DriskellWyoming Supreme Court · 1904
- Northern Pacific Railroad v. PattersonMontana Supreme Court · 1890
- Delinquent Tax-List v. Territory of ArizonaArizona Supreme Court · 1894
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