Court Opinion

ID: 9601707
Source: CourtListenerOpinion
Date Created: 2023-08-22 01:49:15.307013+00
Date Added: 2024-06-11T12:42:28.049937
License: Public Domain

CROCKETT, Chief Justice
(concurring with added comments)
Accepting the correctness of the main opinion’s disposition of this case on procedural grounds, I think it is not amiss to add the comment that in my judgment the defendant’s position is without merit if we reached it. He complains of unjust discrimination because as a single person he is taxed differently than married persons, heads of families, or other classes. The universally recognized and fundamental rule is that persons in different classes may be treated differently under the law, and there is no unjust discrimination, nor deprivation of equal protection, so long as the classification bears a reasonable relationship to the purpose of the statute, and all persons within the class are treated equally. See e. g., State v. Mason, 94 Utah 501, 78 P.2d 920; and Leetham v. McGinn, Utah, 524 P.2d 323.