10 Utah 232 | Utah | 1894
In this case it appears, from the allegations of the complaint, which are not denied by the answer, and from the findings of fact of the trial court, that, during the year 1890, appellant was the owner of certain mining claims in Juab county, Utah; that on and beneath the surface of these mining claims, and in the underground workings, there was situated certain machinery attached to and appurtenant to appellant's mines, so as to constitute a
The question, then, is, do the words - “ mining claims” include common-law fixtures on or in such claims? Of course, it is the general rule that the intent to exempt should be expressed in clear and unambiguous terms, and
It follows from what has been said that the assessment complained of embraced machinery which was exempt
But it is contended by ’respondents that appellant did not, within the time provided by section 4, p. 51, Laws 1890, return to the assessor of Juab county, duly verified under oath, a statement of its taxable property, and hence is prohibited from objecting to the assessment thereafter made. But, so far as its property was exempt from taxation, appellant was not required to return it; and the only penalty fixed by the statute for a failure to return the statement is that “ the value so fixed by the assessor must not be reduced.” . The appellant did not object to to the valuation of this property, nor ask to reduce it. Appellant simply claimed that, admitting the property to have the value fixed by the assessor, it was exempt from taxation. We see nothing in the statute which precludes this contention. Judgment reversed, and cause remanded to court below, with directions to grant a new trial.