Merrill v. Spencer
Utah Supreme Court
Appeal from the Third district court, Salt Lake county. Hon. M. L. Eitchie, Judge. Action by Lydia Y. Merrill against John D. Spencer, county collector, to restrain the collection of a tax levied under the provisions of section 91 of the revenue act, Laws of 1896, p. 451. This section provides that the board of county commissioners each year “must levy taxes upon the taxable property of the county, not exceeding five mills on the dollar for county purposes, hor three mills…
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Appeal from the Third district court, Salt Lake county. Hon. M. L. Eitchie, Judge. Action by Lydia Y. Merrill against John D. Spencer, county collector, to restrain the collection of a tax levied under the provisions of section 91 of the revenue act, Laws of 1896, p. 451. This section provides that the board of county commissioners each year “must levy taxes upon the taxable property of the county, not exceeding five mills on the dollar for county purposes, hor three mills on the dollar for district school purposes." From an order sustaining a demurrer to the complaint, and a judgment of…
1Opinion of the CourtMinee, J.
The only question presented by this appeal is whether there is any law in this State authorizing the levy and collection of any county school tax on property within said Salt Lake City. It is conceded that for many years before Utah became a state a school tax was levied within the territory, which constituted the territorial school fund. It was collected according to the value of the property, and distributed according to the number of school children of school age. According to the working of the system, Salt Lake City paid annually into the school fund a large sum in excess of what it…
2Cases cited2 opinions
- North Point Consolidated Irrigation Co. v. Utah & Salt Lake Canal Co.Utah Supreme Court · 1896
- Judson v. BlanchardSupreme Court of Connecticut · 1823
3Cited by4 opinions
- Mercur Gold Mining & Milling Co. v. SpryUtah Supreme Court · 1898
- State ex rel. Wells v. TingeyUtah Supreme Court · 1902
- Anderson v. United States Fidelity & Guaranty Co.New Mexico Supreme Court · 1940
- Conover v. Board of EducationUtah Supreme Court · 1946