Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1898-12-10
AN IMPORTANT RULING
UNION atfalotaA1oR COMFY MUST PAY


Ju~sse. pa-.ch delivered an impois-
ars opinion t1day, c0rcuftcd j" ny
chief Justice nan and As''cia', JUS
alec Miner. Do the case % 1he tn'l'
Reffief ratlr lranse cVmpaay " Conn
~ Treasurer s.eph, H. Lynch ah'im-
Ing the iudrmcri 81 The luwtr oouf"
The uplrion decides the quesiion "
eaxing cars found ara nssd 10 ths
s.aee. The cour. holdf INA. M AK =
lawful anil ths. cars coming iD'o wan
Soadaa and paioadirs. although ,hsy
may be employed lu hibernate com-
metce. should be faxed az other per-
soma prdperiy within ghe jgr.sdic.l"h
81 she Ssate.
H. t'nlpn R,fdsefatuf cgnlpany' or
eaulgeI under .ht Laws - ksfrl ~,
brought a,gion aEtifsi counsy lfeas-
ufer l.Sneh SEQ recover a1,ts paId nhi
as faxrf uIon i0 cars. nnde4 " '-fi,
<he company rsr'srdirg shat ihe taN
was illegal, ili the frtsun that the
Staie had 30 ihe power 80 AK ~
properly shE q lnterfcri with inter.
srse ,Osnmafce aud that she smta had
aot by ap legisiuiiyn provided for ds
exercise.
Judgs Cherry da.misscI me complaint
UPON demurrer. ana The pAiuin re-
fus,,g 10 amend. the case was dis
missed. when pi,in.ln appealed.
Upon the question ~ me power ut
tls Sure To levy am coii.li ths tiN
81 dispute. che appHtag COLI nd.rg
Spnt ils otfs were only iranslien.y
w.s,hln ifiah ard therefore acquired no
A,us within 10 borders, Judge Barton
holds fhnt 'he asr'e hls She power 20
tax ofs when b.ydEht within ~ Jurls-
dlpiun ana are found 'hert. ani ils1
holds mat Tor the purpose % tnNabon,
che cors had a fitua in ihr Saae.
Az 10 the rAsicr ~ The AK bluE %
rcEuntA.u 81 iuieie'ats commerce. she
court says.
"A. Il NJ tax On prrsonf Or 'foiEiF
sn sNnaS through this slts 20 other
statea or countries. nof on me riTAi %
trpnsft or irlnHp1fHr lon. TOR ~ 70 "A
ilccnse Or privilege tax. " suN on busi-
ngat VI occupation, Or On praptriy 81
the United stlses nraHfd In shh state
II IL essentially a ris IN properly found
ard used In this Stlfe. anl valued, for
rhe purpose ~ taxation. Ike other per.
spnai property within she jur.rdi7tl0n
ofshe S,a'enlihough me ears may have
been employed In interstate commerce,
The state il not prohibited by the Con.
sftW.ion or twr OF the rrlted Stitcs.
nom aixlnE chem ~ Viher personal
property wfhln - Jurisdiction. This
has boon 80 declared by the supreme
c1nr, ~ the United s3tica'
The appellant also contended that our
laws ON taxation were only INTENDED 20
apply 20 ear lines, or car c0mpanlea
owning and operating within this State,
and that there was no language ems
plOyed IN any Provisions n The law
which authorized the taxation NJ cars
belonging to some one reading In anUth-
81 state. ana used In Interstate COM
mercc. The court after quoting from
Section ., article ~ " the rsta;a conril-
'u,ion iinds that there a an express
provision covering the point In Issue.
The court further nnds that Eublan-
tally the same provision l. contained In
Section of the Session Laws of 1896
A. no polm was raised concerning the
apportlonment " the tax among the
several counties OF the state. the court
does not pass upon n.
The opinion concludes by holding shnf
the tax In question 10 lawful and that
Judge Cherry properly dismissed the
action.