Pettit v. Duke
Utah Supreme Court
Appeal from the District Court of the Third Judicial District, Hon Charles S. Zane, Judge. Action by Orson H. Pettit and others against Harry T. Duke, treasurer of Salt Lake City, to enjoin the collection of a sprinkling tax by local assessment. From a judgment sustaining a demurrer and dismissing the complaint, plaintiffs appeal.
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Appeal from the District Court of the Third Judicial District, Hon Charles S. Zane, Judge. Action by Orson H. Pettit and others against Harry T. Duke, treasurer of Salt Lake City, to enjoin the collection of a sprinkling tax by local assessment. From a judgment sustaining a demurrer and dismissing the complaint, plaintiffs appeal. Municipal corporations can levy no taxes, general or special upon the inhabitants or their property unless the power be plainly and unmistakably conferred. 2 Dillion, Mun. Cor. §§ 763-4-5 and notes; Brownsville v. Loague, 129 H. S. 493. Local assessments being a…
1Opinion of the Court
Meeeitt, C. J.:
This is an action brought by about 400 real-estate owners in Salt Lake City to enjoin the defendant from collecting a sprinkling1 tax levied by a local assessment on their premises abutting on certain streets of said city. The plaintiffs set out in their complaint certain ordinances of Salt Lake City creating sprinkling districts, and ordinances levying a tax of seven cents per linear or front foot on their property in such districts, for the purpose of paying the expenses of sprinkling the streets; and the plaintiffs *316allege that “they are the owners of certain parcels.of real…
2Cases cited1 opinion
- Trumpler v. BemerlyCalifornia Supreme Court · 1870
3Cited by11 opinions
- City of Roswell v. BatemanNew Mexico Supreme Court · 1915
- Kansas City v. O'ConnorMissouri Court of Appeals · 1900
- City of Butte v. School District No. 1Montana Supreme Court · 1904
- Home Owners' Loan Corp. v. TysonOhio Supreme Court · 1938
- Stevens v. City of Port HuronMichigan Supreme Court · 1907
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