Reports of Cases Decided in the Supreme Court of the State of Utah, volume 38
Reports of Cases Decided in the Supreme Court of the State of Utah, volume 38
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In our eReader you can find the full English version of the book. Read Reports of Cases Decided in the Supreme Court of the State of Utah, volume 38 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Reports of Cases Decided in the Supreme Court of the State of Utah, volume 38
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Const., art. 13, section 10, proYides that all persons In the state shall be subject to taxation on the real and personal property "owned" or used by them within the territorial limits of the authority levying the tax, and Laws 1896, c. 129, section 13 (Comp. Laws 1907, section 2515), declares that aU of the taxable property must be assessed in the county, city, or district in which it is situated. Held, that the word "owned," as used in the constitutional provision, does not mean that the prop...erty was owned where the owner thereof necessarily resides, but that personal property must be considered according to the legislative construction of the term to be "owned" where it is situated, and hence, where a band of sheep had never been within the territorial limits of a city during the period for which taxes were assessed, they were not taxable there. (Page 376.) 2. Taxation — ^Answer — General Denial — ^Waiver. Where, in a suit to recover personal taxes alleged to have been paid under protest, defendant city filed a general denial, but at the trial did not contest the truth of the facts with respect to payment of the taxes under protest, insisting, instead, that such facts did not in legal effect amount to a payment under protest, the denial amounted to a waiver of formal proof of the fact of pro* test (Page 378.) 3.
What to read after Reports of Cases Decided in the Supreme Court of the State of Utah, volume 38?
You can find similar books in the "Read Also" column, or choose other free books by Utah. Supreme Court, John Augustine Marshall, George L. Nye, John Walcott Thompson, Alonzo Blair Irvine, Harmel L. Pratt, William S. Dalton, H. Arnold Rich to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Const., art. 13, section 10, proYides that all persons In the state shall be subject to taxation on the real and personal property "owned" or used by them within the territorial limits of the authority levying the tax, and Laws 1896, c. 129, section 13 (Comp. Laws 1907, section 2515), declares that aU of the taxable property must be assessed in the county, city, or district in which it is situated. Held, that the word "owned," as used in the constitutional provision, does not mean that the prop...erty was owned where the owner thereof necessarily resides, but that personal property must be considered according to the legislative construction of the term to be "owned" where it is situated, and hence, where a band of sheep had never been within the territorial limits of a city during the period for which taxes were assessed, they were not taxable there. (Page 376.) 2. Taxation — ^Answer — General Denial — ^Waiver. Where, in a suit to recover personal taxes alleged to have been paid under protest, defendant city filed a general denial, but at the trial did not contest the truth of the facts with respect to payment of the taxes under protest, insisting, instead, that such facts did not in legal effect amount to a payment under protest, the denial amounted to a waiver of formal proof of the fact of pro* test (Page 378.) 3.
What to read after Reports of Cases Decided in the Supreme Court of the State of Utah, volume 38?
You can find similar books in the "Read Also" column, or choose other free books by Utah. Supreme Court, John Augustine Marshall, George L. Nye, John Walcott Thompson, Alonzo Blair Irvine, Harmel L. Pratt, William S. Dalton, H. Arnold Rich to read onlineMoreLess
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