Kootenai County v. Seven-Seven Co.
Idaho Supreme Court
APPEAL from the District Court of the-Eighth Judicial District, for Kootenai County. Hon. R. N. Dunn, Judge. Action to recover money due as taxes on personal property. Judgment for plaintiff. The constitutional provision prescribing equality and uniformity of taxation has no reference to the power of the legislature to pass laws exempting property from taxation.
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APPEAL from the District Court of the-Eighth Judicial District, for Kootenai County. Hon. R. N. Dunn, Judge. Action to recover money due as taxes on personal property. Judgment for plaintiff. The constitutional provision prescribing equality and uniformity of taxation has no reference to the power of the legislature to pass laws exempting property from taxation. (People v. Auditor-General, 7 Mich. 84, 90; Union Trust Co. v. Common Council, 170 Mich. 692, 137 N. W. 122.) For the purpose of taxation, classification which is reasonable, based upon some real and substantial distinction, is in…
1Opinion of the CourtMorgan, C. J.
This is an appeal from a judgment for a sum of money found to be due to respondent as taxes, for thé year 1917, on thirty automobiles kept for sale by appellant, who was a dealer in motor vehicles. The only question in the ease is as to whether or not the property in question is exempt from taxation.
C. L., see. 133:1 (Sess. L. 1913, c. 58, p. 174), is as follows: “All property within the jurisdiction of this state, not expressly exempted, is subject to assessment and taxation.” One of the classifications of property so exempted is “motor vehicles properly registered and for which the required…
2Cases cited3 opinions
- Achenbach v. KincaidIdaho Supreme Court · 1914
- Trimble v. City of SeattleWashington Supreme Court · 1911
- Kidd v. Roberts, County TreasSupreme Court of Oklahoma · 1914
3Cited by13 opinions
- Bistline v. BassettIdaho Supreme Court · 1928
- Lewiston Orchards Irrigation District v. GilmoreIdaho Supreme Court · 1933
- Andrews v. North Side Canal Co.Idaho Supreme Court · 1932
- Malad Second Ward of the Church of Jesus Christ of Latter-Day Saints v. State Tax CommissionIdaho Supreme Court · 1954
- City of Idaho Falls v. PfostIdaho Supreme Court · 1933
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