First National Bank of Nephi v. Christensen
Utah Supreme Court
Appeal from District Court, Fifth District; Eon. Joshua Greenwood, Judge. Action by the First National Bank of Nephi against B. Christensen, County Treasurer of Juab County, and others. Judgment for defendants. Plaintiff appeals. appellant's points. Taxing by a uniform rule requires uniformity not only in the rate of taxation, but also uniformity in the mode of the assessment upon the taxable valuation.
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Appeal from District Court, Fifth District; Eon. Joshua Greenwood, Judge. Action by the First National Bank of Nephi against B. Christensen, County Treasurer of Juab County, and others. Judgment for defendants. Plaintiff appeals. appellant's points. Taxing by a uniform rule requires uniformity not only in the rate of taxation, but also uniformity in the mode of the assessment upon the taxable valuation. Uniformity in taxing implies equality in the burden of taxation, and this equality of burden cannot exist without uniformity in the mode of assessment, as well as in the rate of taxation, and…
1Opinion of the CourtStraup, J.
Plaintiff, a banking association of Nepbi, Juab County, Utah., organized under the national banking laws of the United States, brought this action to enjoin the collection of a tax alleged to be wrongfully assessed against its shares of stock. The ground of objection to the tax is that in the valuation of the shares for the purpose of taxation a much larger valuation was placed on them in proportion to their real value than was placed on other moneyed capital and on real and personal property in the county and state. The only finding made by the court, and that in the nature of a conclusion,…
2Cases cited8 opinions
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- Raymondv v. Chicago Union Traction Co.Supreme Court of the United States · 1907
- Lively v. Missouri, Kansas & Texas Railway Co.Texas Supreme Court · 1909
- Taylor v. Louisville & N. R.Court of Appeals for the Sixth Circuit · 1898
- Talbott v. Silver Bow CountySupreme Court of the United States · 1891
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3Cited by13 opinions
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- Rio Algom Corp. v. San Juan CountyUtah Supreme Court · 1984
- Boonville National Bank v. SchlotzhauerSupreme Court of Missouri · 1927
- Spokane & Eastern Trust Co. v. Spokane CountyWashington Supreme Court · 1912
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