Mammoth Mining Co. v. Juab County
Utah Supreme Court
Appeal from the District Court of the First Judicial District, Hon. H. W. Smith, Judge. Action by the Mammoth Mining Company, a corporation, against the county of Juab and another, to recover a tax paid under protest under an unlawful levy. ' From a judgment for defendants, plaintiff appeals. Cited: Suth. Stat. Cons. § 348) State v. Powers, 36 <001111. 77; U. 8. v. Winn, 3 Sumn. 209; Tliornley v. U. 8., 113 U. S. 313; Gray y. County, 65 Wis. 570; 2 Elk's. Comm. 18; Wash.
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Appeal from the District Court of the First Judicial District, Hon. H. W. Smith, Judge. Action by the Mammoth Mining Company, a corporation, against the county of Juab and another, to recover a tax paid under protest under an unlawful levy. ' From a judgment for defendants, plaintiff appeals. Cited: Suth. Stat. Cons. § 348) State v. Powers, 36 <001111. 77; U. 8. v. Winn, 3 Sumn. 209; Tliornley v. U. 8., 113 U. S. 313; Gray y. County, 65 Wis. 570; 2 Elk's. Comm. 18; Wash. Beal Property, 4; Smelting Co. y. Kemp, 104 U. ■S.’ 649; Sntb. Stat. Con. §§ 324-325. “Ever since the-.great case of Fisher…
1Opinion of the Court
Merritt, C. J.:
In this case it appears, from the allegations of the complaint, which are not denied by the answer, and from the findings of fact of the trial court, that, during the year 1890, appellant was the owner of certain mining claims in Juab county, Utah; that on and beneath the surface of these mining claims, and in the underground workings, there was situated certain machinery attached to and appurtenant to appellant's mines, so as to constitute a *235part thereof; and that such machinery was necessary for the proper working of said mines. The evidence . shows that the machinery in .…
2Cases cited4 opinions
- Smelting Co. v. KempSupreme Court of the United States · 1882
- Axtell v. GerlachCalifornia Supreme Court · 1885
- Roseville Alta Min. Co. v. Iowa Gulch Min. Co.Supreme Court of Colorado · 1890
- Treadway v. SharonNevada Supreme Court · 1871
3Cited by2 opinions
- Olsen v. BagleyUtah Supreme Court · 1894
- United Park City Mines Co. v. Estate of CleggUtah Supreme Court · 1987