Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1898-03-14
SCHOOL TAX IS INVALID.
JUDGMENT OF JUDGE CHERRY UPHELD.


The Supreme court handed down an
opinion today In the case of the Mercur
Gold Mining and Milling company VS.
William spry. collector for Tooele
county, and Tooele county. appellants,
affirming the judgment OF the court
below.
This case was an appeal from the
Judgment and decree rendered by Judge
Cherry at Toocle, declaring null and
void certuin tax sale made OF respond
ent's mining claim assessed and levied
for the taxes of 1896 upon the net pro-
ceeds of its mines for that year.
aThe findings showed that the as
SCISSOR OF Tooele failed to list or assess
the net proceeds of respondents mine
in the manner provided for the assess
ment of other property, but In June,
1886, he assessed the net annual pro-
ceeds of the mine for 1896 ut s35o,oOO,
upon the basis OF the net annual pro-
ceeds of the mine between June !. lsso.
and June l. 1896. There were carried
upon books OF the county as state tax
of s mills; n State school tax OF inllls'
II county tax OF 8 mills; school tax
of mills, and n special school tax OF
12Ia mills ON the dollar for the dis
trict, Aiercur. This made II total tax levy
against the Mercur Gold Mining ana
Milling company of 27h mills, $500
the assessment of s3jO,O00 The entire
net proceeds of the mine between the
list OF June, 1896. and the 4th of Janu-
AIRY, 1886. were Sill ,si4s9; between tho
4th of January, 1896. and the 9th OF
April, 1896, they were s54.6il.41, and
between the 9Th of April and the LIST of
June of the same year they were saz'-
ra- T.tt IA nuataa
books of the company and were access
able at all times to the assessor
When the Mercur company learned
of the assessment, which was not I'M
til October. 1896 II Immediately ap-.
Piled to have the assessment contested
but the county commissioners OF
Tooele county refused the request.
The MerctT company paid Its taxes
on a valuation OF 100000 of net pro-
ceeds Sl,750, and refused to pay the
balance of s7.sIb.
Injunction proceedings were COM
menced to prevent "A collection OF the
balance for the reasons stated, which
Judge Cherry granted. holding that
the facts set out In the complaint pre-
scented an unusual case. and that the
remedy provided against Illegal taxes
was Inadequate.
As conclusions of law Judge Cherry
found that section of article IL of
tnt Statt was HOt Stii
executing and was not in force until
April 9th, 1896: that the law imposing
taxes upon the net annual proceeds of
the mine was new burden and
should be construed as prospective;
that the special school tax of Mercur
district was void and that the pay
ment by the Mercur company OF sl,750
was In accordance with justice and
the taxes In excess OF that was void.
This opinion was delivered Mt the trial
OF the cause from which an appeal
was taken.
The questions for determination by
the Supreme court were first: For
what period OF time, and to what ex-
tent was the Mercur company liable
for taxes. upon the net annual pro-
reeds OF Its mines for the year 1896
under the state Constitution and laws
In force ut that time; and. second:
was the special school tax In the Mer-
EUR district for 1886. n legal building
tax. for which the Mercur company
was liable. and was the remedy Sc
lected and asked for the proper one
In such case?
Justice Miner. who delivered the
opinion, finds that State Constitution
came into existence and was of binding
and OF force and effect. ON and after
the 18th day of January, 1885, and that
all territorial laws. up to that time.
not repugnant to the Constitution. re-
nalned in force until they expired by
heir own limitation. or were altered or
repealed by the Legislature.
At the time the Constitution became