Linford v. Ellison
Supreme Court of the United States
APPEAL FROM THE SUPREME COURT OF THE TERRITORY OF UTAH. This was an' action brought by Ephraim P. Ellison in the District Court of the Third Judicial District of the Territory of Utah against James H. Linford, Jr.; to recover damages for the conversion of a wagon belonging to plaintiff, which liad been levied on by defendant; as tax collector of the city of Kaysville, for unpaid municipal taxes.
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APPEAL FROM THE SUPREME COURT OF THE TERRITORY OF UTAH. This was an' action brought by Ephraim P. Ellison in the District Court of the Third Judicial District of the Territory of Utah against James H. Linford, Jr.; to recover damages for the conversion of a wagon belonging to plaintiff, which liad been levied on by defendant; as tax collector of the city of Kaysville, for unpaid municipal taxes. A jury was waived, and the cause submitted to the court for trial upon an agreed statement of facts. The court held the taxes invalid, and gave judgment in favor of plaintiff for $50 and costs.…
1Opinion of the CourtChief Justice Fuller
By the sixth section of the act establishing a territorial government for Utah, it was enacted “that the legislative power of said Territory shall extend to all rightful subjects of legislation, consistent with the Constitution of the United States and the provisions of this act; but no law shall be passed interfering with the primary disposal of the soil; no tax shall be imposed upon the property of the United States; nor shall the lands or other property of non-residents be taxed higher than the lands or other property of residents. All the laws passed by the legislative assembly and…
2Cases cited5 opinions
- Baltimore & Potomac Railroad v. HopkinsSupreme Court of the United States · 1889
- United States v. LynchSupreme Court of the United States · 1890
- South Carolina v. SeymourSupreme Court of the United States · 1894
- People v. DanielsUtah Supreme Court · 1889
- Ellison v. LinfordUtah Supreme Court · 1891
3Cited by7 opinions
- Maricopa & Phœnix Railroad v. Arizona TerritorySupreme Court of the United States · 1895
- Muse v. Arlington Hotel Co.Supreme Court of the United States · 1897
- Ex parte MoranCourt of Appeals for the Eighth Circuit · 1906
- United States Ex Rel. Champion Lumber Co. v. FisherSupreme Court of the United States · 1913
- Maxwell v. Federal Gold & Copper Co.Court of Appeals for the Eighth Circuit · 1907
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