State ex. rel. Richards v. Armstrong
Utah Supreme Court
Proceedings by the state, on the relation of Morgan Richards, Jr., state auditor, against Francis Armstrong and others, county board of equalization of Salt Lake county, for a writ of prohibition. Where a state constitution provides a general class of property which may be exempted such as charities, property devoted to educational and ele-emosynary purposes, etc., the legislature can make no exemptions outside of such specified classes. Ghespealce, etc., It.
Read the full summary
Proceedings by the state, on the relation of Morgan Richards, Jr., state auditor, against Francis Armstrong and others, county board of equalization of Salt Lake county, for a writ of prohibition. Where a state constitution provides a general class of property which may be exempted such as charities, property devoted to educational and ele-emosynary purposes, etc., the legislature can make no exemptions outside of such specified classes. Ghespealce, etc., It. Go. v. Miller, 19 W. Va. 408; Hogg v. Mackey (Ore. 1893), 31 Pac. 779; Croisan v. Hogg (Ore. 1893), 31 Pac. 782. And a provision that…
1Opinion of the Court
Babtoh. J.:
This is an original proceeding in this court for a writ of prohibition to prohibit the defendants, who constitute the board of equalization of Salt Lake county, from remitting or abating the taxes of insane, idotic, infirm, or indigent persons, under section 2579, Rev. St. Utah, in which it is provided, “The board may remit or abate the taxes of any insane, idiotic, infirm, or indigent person to an amount not exceeding ten dollars for the current year.” The petitioner insists that the statute is unconstitutional and void, and that the legislature had no power, under the…
2Cases cited6 opinions
- Konold v. Rio Grande Western Ry. Co.Utah Supreme Court · 1897
- Judge v. SpencerUtah Supreme Court · 1897
- Wilson v. Supervisors of Sutter CountyCalifornia Supreme Court · 1873
- Hunsaker v. WrightIllinois Supreme Court · 1863
- Board of Commissioners v. OwenSupreme Court of Colorado · 1884
1 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Baker v. MathesonUtah Supreme Court · 1979
- Renn v. Utah State Board of PardonsUtah Supreme Court · 1995
- County of San Bernardino v. WayCalifornia Supreme Court · 1941
- Salt Lake Lodge No. 85 v. GroesbeckUtah Supreme Court · 1911
- State Ex Rel. Hostetter v. HuntOhio Supreme Court · 1937
23 more not listed; retrieve them via the Exa API.