Denver & R. G. R. v. Grand County
Utah Supreme Court
Appeal from District Court of Grand County, Seventh District; Hon. A. H. Christensen, Judge. Action by the Denver & Rio Grande Railroad Company against Grand County. Judgment for plaintiff. County appeals. APPELLANT’S POINTS “The power to tax must be conferred in terms, or must result by implication from the language made use of in the law.”
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Appeal from District Court of Grand County, Seventh District; Hon. A. H. Christensen, Judge. Action by the Denver & Rio Grande Railroad Company against Grand County. Judgment for plaintiff. County appeals. APPELLANT’S POINTS “The power to tax must be conferred in terms, or must result by implication from the language made use of in the law.” (Cooley on Taxation 275, citing numerous authorities.) “Where, in creating a school district for the building and support of a High School, it was hold a power to tax had been given though it was not in terms mentioned.” (Fisher v. People 84 Ill. 491.) ‘…
1Opinion of the CourtGideon, J.
Respondent seeks to recover the sum of $912.66, claimed to have been unlawfully collected in the year 1914 by appellant under an act of the Legislature of 1913, c. 90 (Laws Utah 1913), known as the “Dependent Mothers’ Act.”
The cause was heard by the court upon an agreed statement of facts. From such statement it appears that the railroad company is a corporation existing under the laws of the states of Utah and Colorado, and owns and operates a main line of railway extending from Ogden, Utah, in a southeasterly direc*297tion through several counties of Utah, including Grand County, and thence…
2Cases cited3 opinions
- Brodhead v. City of MilwaukeeWisconsin Supreme Court · 1865
- Booth v. Town of WoodburySupreme Court of Connecticut · 1864
- Rio Grande Lumber Co. v. DarkeUtah Supreme Court · 1917
3Cited by11 opinions
- Norville v. State Tax CommissionUtah Supreme Court · 1940
- Stanley v. JeffriesMontana Supreme Court · 1929
- Hansen v. Public Employees Retirement System Board of AdministrationUtah Supreme Court · 1952
- Carroll v. City of Cedar FallsSupreme Court of Iowa · 1935
- Wicks v. Salt Lake CityUtah Supreme Court · 1922
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