2 Utah 111 | Utah | 1880
delivered the opinion of the court.
This suit was brought by Salt Lake County, and the Territory of Utah and George Crismon, assessor and collector, etc., against the defendants Frederick Reich and his wife Margaret Reich, for taxes alleged to be due. The complaint charges, in substance, that in 1872 one Robert Golding was duly appointed assessor and collector of Territorial and county taxes for Salt Lake County. That in 1873 he, the said Golding, as
To this complaint the defendants demurred, and assigned for causes of demurrer:
First — That the court had no jurisdiction of the subject matter of the action.
Second — That plaintiffs have no legal capacity to sue.
Third — Misjoinder of parties plaintiff.
Fourth — Misjoinderof parties defendant.
Fifth — Complaint does not show a legal assessment.
Sixth — Complaint does not state facts sufficient to constitute a cause of action.
The court below sustained the demurrer and dismissed the suit at the costs of plaintiffs. From this judgment this appeal is taken.
We have not been referred to any statute authorizing the county of Salt Lake or the Territory of Utah to sue for taxes; nor do we think any such statute exists; and, so far as we have
This case might be disposed of by what we have said, without referring to the other causes assigned in the demurrer, most of which other causes might perhaps have been cured by amendment; but we will add that there evidently was a mis-joinder in parties both plaintiff and defendant, and we think that the assessment as described in the complaint was so imperfect in description and valuation that no suit could be maintained thereon, even if authority to sue were otherwise granted. Woods v. Freeman, 1 Wall. 398.
Parol evidence is inadmissible to show what the figures in the columns headed “ valuation” on the assessment roll signify. City of Chicago v. Walker, 24 Ill. 494; Braly v. Seaman, 30 Cal. 610.
We have discovered no error in the proceedings or judgment of the District Court herein, and therefore the judgment of the District Court should be affirmed.