Judge v. Spencer
Utah Supreme Court
Appeal from the Third district court, Salt Lake county. Hon. A. N. Cherry, Judge. Action by Mary Judge against John D. Spencer, collector of Salt Lake county, to recover the amount paid, under protest, to the collector on mortgages held by plaintiff, on the ground that the constitution and laws of the state do not authorize the taxing of mortgages. To the complaint a demurrer was interposed on the ground that the complaint did not state a cause of action.
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Appeal from the Third district court, Salt Lake county. Hon. A. N. Cherry, Judge. Action by Mary Judge against John D. Spencer, collector of Salt Lake county, to recover the amount paid, under protest, to the collector on mortgages held by plaintiff, on the ground that the constitution and laws of the state do not authorize the taxing of mortgages. To the complaint a demurrer was interposed on the ground that the complaint did not state a cause of action. The plaintiff elected to stand on her complaint, upon the court sustaining the demurrer, and from a judgment dismissing the cause of…
1Opinion of the Court
Bartch, J.:
Tbis action was brought to recover a sum of money paid the defendant, who was tax collector, under protest, for taxes on certain mortgages, the plaintiff claiming that such taxes were unauthorized. It is alleged in the complaint, substantially, that in 1896 the defendant was the collector of taxes for Salt Lake county, Utah; that plaintiff was and is the owner of promissory notes aggregating |37,675, secured by mortgages on real estate situated in said county; that the mortgaged real estate is owned by private citizens, and was taxed for its full value to the respective owners for…
2Cases cited6 opinions
- Kirtland v. HotchkissSupreme Court of the United States · 1879
- Bailey v. MagwireSupreme Court of the United States · 1875
- People v. EddyCalifornia Supreme Court · 1872
- Taggart v. Board of SupervisorsMichigan Supreme Court · 1888
- State v. Carson City Savings BankNevada Supreme Court · 1882
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Parker v. QuinnUtah Supreme Court · 1901
- Marioneaux v. CutlerUtah Supreme Court · 1907
- State ex. rel. Richards v. ArmstrongUtah Supreme Court · 1898
- Salt Lake Lodge No. 85 v. GroesbeckUtah Supreme Court · 1911
- Cache County ex rel. Matthews v. JensenUtah Supreme Court · 1900
11 more not listed; retrieve them via the Exa API.