Legal Opinion

Union Refrigerator Transit Co. v. Lynch

Supreme Court of the United States

Decided March 21, 1900No. 207PublishedCited by 44 opinions

ERROR TO THE SUPREME COURT OF THE STATE OF UTAH. The Union Refrigerator Transit Company filed its bill in the District Court in and for Salt Lake County, State of Utah, against Stephen H. Lynch, treasurer of Salt Lake County and collector of taxes therein, alleging: “ That it is and was during all the times hereinafter mentioned a corporation duly organized and existing under and by virtue of the laws of the State of Kentucky ; that its principal office and place of business…

Read the full summary

ERROR TO THE SUPREME COURT OF THE STATE OF UTAH. The Union Refrigerator Transit Company filed its bill in the District Court in and for Salt Lake County, State of Utah, against Stephen H. Lynch, treasurer of Salt Lake County and collector of taxes therein, alleging: “ That it is and was during all the times hereinafter mentioned a corporation duly organized and existing under and by virtue of the laws of the State of Kentucky ; that its principal office and place of business is in the city of Louisville, in said State, and was and is engaged exclusively in the business of furnishing to…

1Opinion of the Court

Mr. Chirr Justice Fuller,

after stating the case, delivered the opinion of the court.

The constitution of the State of Utah provided that: .“All property in the State, not exempt under the laws of the United States, or under this constitution, shall be taxed in proportion to its value, to be ascertained as provided by law; ” and that: “ All corporations or persons in this State, or doing business herein, shall be subject to taxation for state, county, school, municipal or other purposes, on the real and personal property owned or used by them witliin the territorial limits of the authority…

2Cases cited4 opinions

  1. Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
  2. Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
  3. Del Monte Mining & Milling Co. v. Last Chance Mining & Milling Co.Supreme Court of the United States · 1898
  4. Cross v. AllenSupreme Court of the United States · 1891

3Cited by44 opinions

  1. Amy Weber v. Frances McGroganCourt of Appeals for the Third Circuit · 2019
  2. Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
  3. Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
  4. Cudahy Packing Co. v. MinnesotaSupreme Court of the United States · 1918
  5. Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962

39 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API