Union Refrigerator Transit Co. v. Lynch
Utah Supreme Court
Appeal from the District Court Salt Lake County, Hon. A. N. Cherry, Judge. Action by the Union Refrigerator Transit Company against Stephen H. Lynch, Treasurer of Salt Lake County and Collector of Taxes, to recover a certain sum of money paid by plaintiff as a tax, under protest, plaintiff claiming that the tax was illegal.
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Appeal from the District Court Salt Lake County, Hon. A. N. Cherry, Judge. Action by the Union Refrigerator Transit Company against Stephen H. Lynch, Treasurer of Salt Lake County and Collector of Taxes, to recover a certain sum of money paid by plaintiff as a tax, under protest, plaintiff claiming that the tax was illegal. Defendant interposed a demurrer to the complaint of plaintiff and the same being sustained and the plaintiff electing not to amend but to stand on its complaint, judgment of dismissal with costs against plaintiff was entered. From that judgment plaintiff appeals. Appellant…
1Opinion of the Court 1
After stating the case,
2Opinion of the Court · BartchBartch, J.
The appellant has challenged the power of the State to levey and collect the tax in question, in the first instance, upon the ground that the cars, being only transiently within the State from time to time, acquired no such situs within its borders, as to give it jurisdiction over them for the purposes of taxation.
*385The power to tax is founded in necessity. It is an incident of sovereignty, .possessed by the government, even though not expressly conferred by the people. A tax is a contribution imposed by the government upon the people for the service of the state. In…
3Cases cited22 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Coe v. ErrolSupreme Court of the United States · 1886
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Crandall v. NevadaSupreme Court of the United States · 1868
- Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
17 more not listed; retrieve them via the Exa API.
4Cited by9 opinions
- State ex rel. Salt Lake City v. EldredgeUtah Supreme Court · 1904
- Crystal Car Line v. State Tax CommissionUtah Supreme Court · 1946
- Endicott, Johnson & Co. v. Multnomah CountyOregon Supreme Court · 1920
- New York Life Ins. v. Bd. of Com'rs of Okla. Cty.Supreme Court of Oklahoma · 1932
- In re Will of PetersenSupreme Court of Iowa · 1919
4 more not listed; retrieve them via the Exa API.