The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1883-06-28

W. eehO NO4lOOlOA VI 1nlCLAdl .
venue of the government of the
United States, and under the direc-
ton of the proper officer of the
United States government.
Upon the trial, it was admitted
by the defendant that the sample
copies annexed to the complaint
were true aud correct copies of all
the instruments taxed, as for, or on
account Of the use of which, the
assessments and collections of the
money sought to be recovered in
this action were made; and that no
part thereof had ever been refunded
to the plaintiff. whereupOn the plain
tiff rested its case.
The following is a copy of one of
the instruments:
"No. SlS. Series A.
SALT LAKE CITY, Oct Is, 1876.
Pay David o. Calder or bearer
Five Dollars
in merchandise at retail.
To q. B. CLAwsoN. G. q. SHELL.
1t was in open court agreed by
lcOunsel for tie respective parties
! that the only questions IN dispute
| were: 1. Whether the instruments,
the terms and characters of which
had been admitted, were liable to
The tax assessed against them. Q.
If so, whether they were in fact used
for circulation as money and paid
out by plaintiff as money, wher-
upon the plaintiff rested its case.
The defendant offered in evidence
the return made by the plaintiff to
the defendant as the Omitted States
collector of the district of Utah and
offered to prove; 1. That these in
Struments were issued by plain
tiff drawn upon one of its
officers, and that they were used for
: circulation and paid out by plaintiff
2. That they were used for circula-
ton, and paid out by plaintiff as
money. 3 That they were used by
the plaintiff and paid out by
the plaintiff s money. 4. That by
reason of the circulation and use OF
these instruments by the plaintiff
they displaced to large extern. the
currency of the United States, tc
! all of which offers the plaintiff OBJ
Elected, and the objections were sus-
> tanned by the court.
At the request of the plaintiff, the
defendant Directing. the court in
, structed the jury to find for the
plaintiff in the full amount claimed
by the plaintiff with interest. TC
= which instruction the defendant al
= the time excepted. The verdict
was in compliance with the instruc
tions. Judgment was entered ac-
. cordingly. Motion for new tria
Z was filed, and oyerruled-and ap
peal taken to this couri.
The following is the statutory
7 provision under which the assess
: ment was made: THAT every per
y son, firm, association, other thai
/ national bank associations, ant
! every corporation, state bank, O
Estate banking association, shall pa
a tax of 10 per ceptum on tn
) amOunt of their own notes used 70
y circulation and paid out by them.
y Supplement to Rev. ST., vol. /, 1874
= 1881, p. 19S, 8. 10.
70 The material question of this cas-
u is, IN what sense did Congress US
y the term note in this section2
u To determine this question we ar
u permitted to look at the subjeC
IL matter Of the statute as we'll as
l. the name given by it to the instrr
~ meut
le A statute imposing tax Shout
u be clear and unambiguOus, an
e when by its terms it clearly an
'e without doubt imposes a tax upon
le particular class of property. itshoul
l. not, by a forced construction,
he held to include other pr0pert,
4 which is not with reasOnabl
s. certainly included by its Language
n A citizen about TO make inves
10 ments, or to engage in bushes
IN should be enabled by the eXerciS
D. of ordinary judgment and discretio
OF to know with reasonable certaint
te what his Obligations under existin
OF laws, as taxpayer may be; an
es the ordinary use and force of tt
i" language used-the obvious inter
9; ton of the legislature, will detern
Id inc his rights ana liabilities, as
rs this matter. Cooley on taxatiC
I'd 199- 20S.
II, In cases where the LANGUAGE {
III the statute is so obscure as to caui
ne doubt as to the liability of an instr
u ment to taxation, the constructiC
b. is in favor of the exemption, b,
ID, cause tax canrOt be imposed wit
p out clear and express words f
nd that purpose. United States Z
ngl Isham II Wall, 504. There a
many instruments properly callt
ed notes, but in matter Of CONNER
ali the word note means an instrumel
In recognized as a note IN the me
by camille sense Of the word-a pr
or mise to pay money, unless the ter
he is qualified.
IN Notes used for circulation" a
N necessarily negotiable and payab
in in money. They are intended
ers and do, represent money, and {
nd the work of money in busine
Frs transactions, and on day there
as named become money! ParsOl
ne on n. and B., ~ 45.
fl; A note of this description ma
nd and "paid out" by the plaintiff, wi
alt the design ana intention that
seS should be. ard is, nut into cireul