Cache County ex rel. Matthews v. Jensen
Utah Supreme Court
Basein, J., dissenting. Appeal from the First District Court, Cache County, Hon. C. H. Hart, Judge. Action by Cache County to recover the sum of $600 alleged to be due from defendant under the provisions of a certain ordinance passed by the Board of County Commissioners, imposing a license tax upon all persons, companies, or corporations in the business of raising, grazing, herding, or pasturing sheep within the limits of said county.
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Basein, J., dissenting. Appeal from the First District Court, Cache County, Hon. C. H. Hart, Judge. Action by Cache County to recover the sum of $600 alleged to be due from defendant under the provisions of a certain ordinance passed by the Board of County Commissioners, imposing a license tax upon all persons, companies, or corporations in the business of raising, grazing, herding, or pasturing sheep within the limits of said county. From a judgment for plaintiff, defendant appealed. This ordinance is excessive in amount. Five cents per head as a tax is far in excess of a reasonable levy on…
1Opinion of the CourtBaktch, C. J.
It is contended, in the first instance, on behalf of the appellant, that the passage of the ordinance in question, *216by the board of county commissioners, was an attempt to tax an occupation for revenue purposes, and that any delegation of such authority, on the part of the Legislature, to such boards or quasi municipalities was without effect, because of violation of Secs. 2, 3, 5, and 12, Art. 13, Const, of this State. These several Sections of the constitution were considered in Ogden City v. Crossman, 17 Utah, 66, and received a construction adverse to appellant’s contention. It was there,…
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- Yick Wo v. HopkinsSupreme Court of the United States · 1886
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- Chilvers v. PeopleMichigan Supreme Court · 1862
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3Cited by25 opinions
- State v. MortensenUtah Supreme Court · 1903
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- Davis v. Ogden CityUtah Supreme Court · 1950
- Independent School District, Class A, No. 1 v. PfostIdaho Supreme Court · 1931
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