Crismon v. Tufts
Utah Supreme Court
Appeal from the third district court. The opinion states the facts. A justice of the peace has jurisdiction in suits for taxes, when the sum claimed is less than three hundred dollars; but if the answer of the tax-payer puts in issue the legality of the tax sued for, the justice must certify the case to a court having jurisdiction to hear and determine said issue. The district court, therefore, erred in holding it had not jurisdiction, and dismissing this case.
Read the full summary
Appeal from the third district court. The opinion states the facts. A justice of the peace has jurisdiction in suits for taxes, when the sum claimed is less than three hundred dollars; but if the answer of the tax-payer puts in issue the legality of the tax sued for, the justice must certify the case to a court having jurisdiction to hear and determine said issue. The district court, therefore, erred in holding it had not jurisdiction, and dismissing this case. From all final judgments of justices of the peace an appeal shall be allowed to the district courts of their respective districts in…
1Opinion of the Court
EMERSON, J.:. The appellant is collector of taxes for Salt Lake county, and brought suit in a justice’s court against the defendants to recover the taxes assessed against them for the years 1875, 1876, and 1877. The defendants demurred and answered. The demurrer was overruled by the justice, and is in no way involved in this appeal. The answer put in issue the validity of the tax for each year named. Upon filing the answers, the justice, at the request of the appellant’s attorney, certified the case to the district court for 'trial. In the district court the respondents, appearing for that…
2Cases cited1 opinion
- Lyman v. MartinUtah Supreme Court · 1880
3Cited by1 opinion
- Britt v. SummersMissouri Court of Appeals · 1917