113 P. 330 | Utah | 1911
Tbe respondent brought this action pursuant to tbe provisions of section 2684, Comp. Laws 1907, to recover from tbe defendants Lavina Murdock, as treasurer of Wasatch County, Utah, and from Heber City, a municipal corporation of said county, tbe amount stated in bis complaint, upon tbe ground that said amount was paid to said Lavina Mur-dock as treasurer under protest for municipal taxes levied by said city for the year 1909, which taxes, it is alleged, were illegal and void because tbe sheep upon which all of said taxes were levied at no time were within the corporate limits of said Heber City. The defendant Lavina Murdock appeared in the action and filed her answer to the complaint. In her answer, among other things, she admitted that she collected from the respondent and others who had for the purposes of the suit assigned their claims to him the sum of eight hundred and seventy-two dollars and forty-seven cents; that she collected the said sum as taxes which were levied by Heber City for municipal purposes for the year 1909 upon a certain number of sheep-, stating the number; that said sum of money was paid by the parties paying the same under oral protest made at the time, and such protest she at such time entered upon the records of said county; that she received, and is now holding, all of said money so paid as aforesaid as treasurer of said county in trust, and is ready and willing to pay the same in court, or to make such disposition thereof as the court may direct. Heber City also appeared, and in its answer to the complaint admitted that the respondent and his assignors had paid the amount aforesaid
The principal question for determination is whether the taxes involved in this action were void for the reason that the sheep upon which the same were levied were at no time within the corporate limits of said city, although the parties who owned them were residents therein. The question with respect to what constitutes the situs of movable property for the purpose of local taxation is one that is usually, but not always, governed by some constitutional or statutory provision. When there is such a provision, the courts have no power save to construe and enforce the same. In section 10 of article 13 of the onstitution of this state it is provided that “all corporations or persons in this state, or doing business therein, shall be subject to taxation for state, county, school, municipal or other purposes, on the real and personal property owned or used by them within the territorial limits of the authority levying the tax.” Pursuant to this constitutional provision, the first legislature of the state of
The contention that the sheep were not kept in any one place, but were constantly being moved or driven from one place to another, and thus could not be assessed for local purposes at any place, is for the purposes of this case wholly immaterial. Under the constitutional provision, the sheep no doubt were assessable for local as well as for state or general purposes somewhere. It is, however, not material now to determine where that place was. It is enough for the purposes of this decision to determine, as we have, that Heber City was not the proper place.
Counsel for Heber City, however, make the further contention that the court erred in rendering judgment because in the answer of said city it was denied that the taxes were paid under protest. This denial was not specific. It was one of those general denials where, after the pleader had referred to such specific allegations of the complaint as he deemed proper to do, he, quoting his own language, “denies each and every allegation in plaintiff’s complaint . . . not herein specifically admitted. It is not contended, nor do
In conclusion we remark tbat, if it were conceded tbat tbe court committed error in rendering judgment over tbe general denial of-tbe protest, yet, in'view of tbe whole record to wbicb reference has been made, we are thoroughly convinced tbat such an error was technical merelyj and in no way affected any of tbe substantial rights of tbe appellant.
Tbe judgment therefore ought to be, and it accordingly is, affirmed, with costs to respondent.