The Sun. [volume] (Price, Utah) 1915-1932, 1918-12-20

Several coal mining companies op.
Grating here In Carbon county and in
this district as well have determined
20 make fight against the socalled
occupation tax passed by the lcgisla-
ture last year. and which was more
or less Of an issue In the late election
the state over. Taxes amounting 90
more than eight hundred thousand
dollars are involved In n suit filed he.
fore Judge Tiliman H. johnson In
federal court az Salt Lake city last
Friday. The action h directed against
Daniel q. Larson. state treasurer.
Numerous metal mining companies
have Joined with the coalmen. The
tax IL 3 per cent Of the net proceeds
81 the mines. The companies in
voived In the suit are Utah Copper
Pleasant Valley Coal. Utah Fuel. Sill
yer King Coalition Mining. Grand
Central Mining. Gold Chain Mining.
chief Consolidated Mining. Eagle and
blue iieil Mining. bingham Mines.
Victoria Consolidated Mining. Nam
moth Mining. Bullion Consolidated
Mining. American Fuel. Standard Coal.
Utah Apex Mining. Cameron Coal
scofield Coal. ohio Copper. and the
Cardiff Mining and Milling company.
Allegations Made.
n H. alleged In the complaint that
the plaintiffs paid all the property
taxes Assessed against thcm for the
years 1917 and 1918. and that the at
tempted occupation tax act of 1917 In
invalid for several reasons. among
them being that the statute was at
tempted "a be passed by the icgisla-
ture after the constitutional time
fixed for sthc legislative session had
expired. ana the turning Of the clock
hack cannot save the statute. n n
also alleged that the act was never
properly passed because the neo
oaaary steps prescribed by tho conati-
tuition for ita passage were not taken
by the legislature Allegation IL also
made that the constitution 81 the
state provides that when the taxable
property IN tho state exceeds In value
tho sum 81 $500. 900 900. tho tax rate
cannot exceed four mills. and tho
operative effect Of tho tax being con-
tested would hc 60 raise the levy TO
about nineteen mills.
n IL also declared that tho tax In
voived Ia tho suit " an additional
property tax and double taxation. and
therefore was not anuessed or levied
uniformly and equally. na required by
WV hNWNANAMANNW VI WV NNANtI anu NNNNNA
u ~ discriminatory and attempts 10
take the property OF the plaintiffs
without due process % law. and
denies 90 them tho equal protection OF
the laws In violation and contraven-
ton OF tho constitution of the United
states.
steps SGT Forth.
The complaint sets forth the various
equalization o. asaeaa "a tax under the
act OF 1917. and also the various pro-
coedlnga taken hy tho defendant state
treasurer looking toward the attempt
ID collection OF the tax ~ alleges
that the defendant has advertised for
sale AZ FOR delinquent taxes tho prop
critics 81 all tho plaintiffs. and that
the statute ana the action 81 the De.
PENDANT IN attempting 20 sell the
property casts a cloud Ia the nature
Of an attempted lien on the property
OF the plaintiff.
The complaint seeks Co enioin the
enforcement of the 1917 statute and
20 enjoin the threatened naie Of tho
property by the state treasurer. II h
said that the reason an injunction O.
necessary b. that there D. no provision
~ law. either IN tho act of 1917 or any
other statute OF the state. whereby
the plaintiffs could have paid the
taxes oven lnvoluntarily and under
proteat. and then 90 have recovered
them. An additional reason for an
injunction n that under tho statute
the stats treasuror's bond n only
$3.50. eco. an amount less than half
Of the amount Of taxes Involved Ia
this suit.
Restraining Order Issues.
After listening a. argument IN the /
United States district court Saturday I
last. Judge Tillmnn -. johnson D. I
sued an order temporarily restraining I
State Treasurer Larson from collect I
ing the tag. and the Hiio of properties I
on which this tax has not been paid .
ana not take pinco last Monday, as
advertised by larson. The order of
Judge johnson viii Do In force until
the question of the legality of the tax
has been determined az "a hearing a.
DO held before JidEo johnson aud ono
circuit judge and one member of the
supreme court, as may later be de-
cided upon II was suggested al the
hearing that Judge johnson az once
communicate with Judge w. H. San
born, the presiding Judge OF this cir
cult at ST. Paul. MINI, 10 arrange for
the hearing. IL IN thought probable
that the hearing may be held IN 81
Paul within the next three or four
weeks
Pending the decision OF the higher
SQUIRT. Judge Johnson fixed the bond
n the Utah Copper company. associ-
ated with which IN the action are
nineteen other mining corporations. ]
a $4,000 The bond OF the Silver
King Consolidated was fixed-at $4,000.
ana that OF the JudEe Mining and
smelling and others az $4,000 each. .
Local Property Sold.
The state OF Utah now owns a coal
nine II bought the property Of the
carbon Fuel company OF Carbon
'Ounty at the sale OF mining proper
les made on the steps OF the state
iapitol building last Monday. The pro-
,erty comprises two hundred and 8
orty acres The price was Si605.O6. I