161 P. 463 | Utah | 1916
The case went off on demurrer to the complaint. In substance, it is alleged in the complaint that the plaintiff, in accordance with the statute relating to taxes, in February, 1914, furnished to the state board of equalization the mileage of its railroad to be 5.82 miles in Rich county and 41.72 miles in Summit county, together with the improvements and property necessarily incident thereto and the value thereof; that in accordance with such return the board, for the purpose of taxes, in May, 1914, apportioned the 5.82 miles to Rich county and the 41.72 miles to Summit county; but that thereafter, on the 3d of August, 1914, the board apportioned the whole of the mileage to Summit and none to Rich county. Then it is alleged that Rich county in May, 1914, proceeded to levy a tax on the 5.82 miles of railroad first apportioned to it, and that Summit county in August, 1914, also proceeded to levy a tax on the same 5.82 miles reapportioned to it, and that unless restrained both counties will proceed to collect the taxes on such mileage of 5.82 miles. The plaintiff further alleged that the 5.82 miles are “to the best of its information and knowledge” in Rich county, and not in Summit county; that it paid the taxes on the 41.72 miles properly assessed to Summit County, but, because both counties claim the tax on the 5.82 miles, the plaintiff, although at all times ready and willing to pay it to the proper authorities, refused to pay it to
*543 "That thereafter, to wit, on or about the 3d day of August, 1914, the said State Board of Equalization changed the apportionment that it had theretofore made in accordance with the tax return aforesaid, and by said change allotted and apportioned that portion of the plaintiff’s railroad line shown in the tax return by the State Board of Equalization as being located in Rich County, to wit, 5.82 miles, to Summit County in addition to the mileage theretofore allotted and apportioned by said State Board of Equalization to Summit County, and by said change did not apportion or allot to Rich County any of the mileage of this plaintiff’s railroad.”
In other words, for aught that appears, the apportionment made in May, 1914, apportioning the 5.82 miles to Rich County, may have been done inadvertently,, or erroneously, or through mistake, and hence was corrected in August, 1914, when the 5.82 miles were apportioned as the board may have determined in accordance with the facts to Summit County. According to our prior 'holding, the board then had the right and power to do that. For this reason, we think the complaint insufficient, and that therefore the demurrer was properly sustained.
It thus follows that the judgment must be affirmed, with costs.
Such is the order.