Cook v. Crandall
Cook v. Crandall
Opinion of the Court
The appellant brought this action to recover the value '<of a wagon seized by the defendant Crandall, as collector <of Springville, to pay taxes alleged to be duly assessed and due that municipality. The plaintiff insisted that her farm upon which the taxes were assessed is situated outside of the town as indicated by its improvements, and beyond the range of its municipal benefits, and that the tax for which the seizure was made was for that reason unauthorized. The case was submitted to a jury, who returned a verdict against the defendants for $100, which the court set aside upon motion. To this order the plaintiff excepted, and appealed to this court. The facts of the case are that the plaintiff was the owner of
In the case of People v. Daniels, 6 Utah, 290, 22 Pac. Rep. 159, this court said: “Upon principal and authority, we are of the opinion: First, that municipal taxation should be limited to the range of municipal benefits. second,, that lands and their occupants, without the range of municipal benefits, should not be taxed to aid those within; third, that a law authorizing the assessment of taxes for municipal purposes, upon lands or their occupants located beyond the range of municipal benefits, is not a rightful subject .of legislation; fourth, that taxation for city purposes should be within the bounds indicated by its buildings, or its streets and alleys, or other public improvements, and contiguous or adjacent districts so situated, as to authorize a reasonable expecta
Reference
- Full Case Name
- MARTHA COOK v. M. E. CRANDALL, and Others
- Status
- Published