Parks v. Sutton

In view of the concession made that sections 3188 and 3210, Comp. Laws Utah 1917, are not in conflict, and that one does not modify or repeal the other, I am at a loss to understand how it can be consistently contended that section 3210 does not have the same scope and meaning now that it had prior to the enactment of the other section. The fact will not be challenged that prior to the act of 1915, which is now section 3188, appraisers’ compensation was considered “costs of the proceedings had for determining the amount of such tax” and chargeable to the estate, if the estate was found…