Parker v. Quinn
Utah Supreme Court
Appeal from the Third District Court, Salt Lake County.— Hon. Ogden Hiles, Judge. Action to enjoin the collection of taxes on the premises described in the complaint, upon the ground that they are used exclusively for charitable purposes. Erom a judgment dismissing the action plaintiffs appealed.
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Appeal from the Third District Court, Salt Lake County.— Hon. Ogden Hiles, Judge. Action to enjoin the collection of taxes on the premises described in the complaint, upon the ground that they are used exclusively for charitable purposes. Erom a judgment dismissing the action plaintiffs appealed. The plaintiffs contend, as appears by their assignment of errors numbered one and two, that it was error for the trial court to hold the property in question liable for taxation, when the whole of said property was received by voluntary contributions for charitable purposes, and all of the rentals…
1Opinion of the Court
BARTCH,’ J.
The appellants contend.that the court erred in holding that, under the laws of this State, the property in question is subject to taxation. The general rule is that all property of what kind soever and by whomsoever owned is subject to taxation, and when any kind of property is exempt it constitutes an exception to this rule. The reason of the rule is that it is just and equitable that every species of property within the State should bear its equal proportion of the burdens of the government. When, therefore, an owner claims that certain property is exempt from taxation, the…
2Cases cited17 opinions
- Bank v. TennesseeSupreme Court of the United States · 1882
- Stahl v. Kansas Educational Ass'nSupreme Court of Kansas · 1895
- Detroit Young Men's Society v. MayorMichigan Supreme Court · 1854
- Trustees of the Chapel of the Good Shepherd v. City of BostonMassachusetts Supreme Judicial Court · 1876
- First Methodist Episcopal Church v. City of ChicagoIllinois Supreme Court · 1861
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3Cited by41 opinions
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- Oklahoma County v. Queen City Lodge No. 197, I. O. O. F.Supreme Court of Oklahoma · 1945
- Congregational Sunday School & Publishing Society v. Board of ReviewIllinois Supreme Court · 1919
- St. Luke's Hospital Ass'n v. City of MilwaukeeWisconsin Supreme Court · 1967
- Christian Business Men's Committee of Minneapolis, Inc. v. StateSupreme Court of Minnesota · 1949
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