Show mm M I 1 11 I 1 N G TAX DECISION assessment of mercur IVler cur net proceeds held invalid SCHOOL TAX LEVY Y ILLEGAL judge aberly Deci decides ales that the pro v islon of the constitution relative to the taxing toxin of net met proceeds was not self executing assessment of income prior to the passage of the tha law declared void hepworth damage case litigation over insurance n money judge cherry rendered an important slon yesterday with re respect hect to the I 1 taxing of the net proceeds or of mines ile he holds that the constitutional provision providing for such taxation was not lot sek and that thai it did not go into effect until the approval ot of I 1 the lie legislative enactment upon the subject on april 5 1 IMS 1196 it lis also held that a 10 alil school tax lan levied at maur for or the year it if old by reason of irregularities in fix making the levy the de delegon lelon A lias a 3 rendered in the suit bull brought by the h e gold cold and milling company against william spry EOl collector lector of 0 taxes for county in which the company sought to quiet the title to certain property sold for the non pay ment of taxes the company complained that its ili net proc proxceda ceda from january 1 18 to june I 1 were assessed at till ahli being a 27 mill levy ott on a a v valuation aAlon of the contention of 0 the company wnm that its ita net proceeds did not exceed in that time and ill that a t 10 mills ot of the 2714 mui mill tax lax wad maa illegal and void by reason ot of the ma manner annor lit in which it vaa mas song sought lit to be levied in harmony nith illi that contention the company paid a a 11 hi mill tax on amounting to 1750 and upon its to pay the remainder of 0 the assessment one of its claims was sold in 11 satisfaction ot of the same suit was then instituted to quiet the title to the claim the company ablog ing ini that the net proceeds of a mine vere 1 ere not taxable and that 10 mills of the tax lax hasvold was vold in kaising upon the questions ons raised judg cherry alist took up I 1 the e constitutional tut ional provision providing for tile taxation tax ailon of the act of mines the main question there involved he ball was Athe whether Lher or not net tho the provision was mas self executing if it was as not it failed of its purpose unless the feces aay a y legislative were given to early cany out the mandate of the constitution sti ution from it ft baleful examina lion of tile tho authorities lied cited on an the hearing hou however ever lie he vast a of the opinion the lh constitutional provision elred red to Nhe herein rein it II was made the duty of the legislature to roldo by law for tile the taxation of the net pio coeds or of mines as not self bek executing anti and had bad to to be enforced by legislative action lie also held that as 03 tile the taxation in ili question wait ft new burden tho the law was utts nn not t and hence did not take effect until the approval ot of the enactment upon the sub J jact act cn april 5 1596 1896 in harmony with hla his holding lie he bindi nn that the company was liable only on the net proceeds of 0 its mine from april 6 IMS 1399 to juno june 1 I 1896 during ahli period tit the net nel proceeds were 87 but jt it li Is also held that tho the company inlang voluntarily paid taxes upon an assessed valuation or of it if 1 I now esto from froin dena dentine ing that chiq sum num was waa not OL a proper amount As aa to tho the 10 mill school tax in the school district alth which tile the company complained was waa illegal tho the holding of 0 the court la Is also in its favor it appealing apac from the hie testimony that there was no meeting of taxpayers as provided ded by ba law and that the board of trustees of the distinct made tile tho levy in accordance velh 1 fill these views a lc de cree was ordered entered quieting the companas comp anys title to the mining claim lu in que question tion the defendants mill appeal to the supreme court at once HEPWORTH DAMAGE CASE wife asks for the death of her husband A damage suit in which mary It hepworth epworth Is plaIn plaintiff tIft and the lambert paper company and the lie jennings investment company are defendants was culled called tor for trial beaole judge cherry and a jury yesterday afternoon mrs lira sues to recover tile amount demanded for the death of he her 11 ausband husban il thomai a Il epworth it aho vho ho died froin rom injuries resulting from rom a tall fall into an ail elevator shaft in the place ot of ills busl nesa ot of the lambert paper company 01 on west first south street on jai january 13 23 wi the building was 0 on nci bcd by the 0 arother Ur thera other investment company and a nd that company iq 1 made a defendant and chat ed with negligence in not having the elevator shaft shad guarded the lambert paper company Is 19 also charged with negligence tor for having the shaft ehalt in a dangerous flange roua con the defendants of course deny that thai they vere negligent in the matter the plaintiff Is represented by powers lippman and movie alovic zane Costi costigan garl and tho the defendants I 1 by williams Wll llAma van cott colt sutherland after the im Impanel paneling lne or 0 a jury the inking ot of testimony was postponed to follow tile the case of alases hallett ll allett vs va the Rall railway Way company which will be called this thia morning EQUITABLE COOP CO OP CIP litigation trial ot of a suit involving fire in buranch money judge lilies took up the caio caie yesterday of burnam hanna munger co ft et ill all via va W S and tle tile salt pall lika lake co operative Ins titu aton alon the plaintiffs set out that they are ci editors of the he salt lake equitable cooperative co operative institution to the taino amount of cl 61 and llian lit en ooin coin plain that william langlo Lan glon n president of as signed lire ire insurance policies poll cleB in tile the sun sum of 0 10 to mccormick on january 23 22 with intent to defraud them they also alio allen allege that the C coop co aop op w wan as not indebted to act ornick at tile ali time in any surn to exceed antl and that the assignment vai attas alado hy by langton without the of the board ot of directors also that mccornick McConi lck was to credit langton with 2345 15 on a personal per pera onal they accordingly play ehlt tho file its as Blen ment ot of the pOI ILIn bo be set aside and that mr air alacca nick be required to account tor for the money which h he received U and that the same be applied to tho payment t ot of claims it Q ena the a deny tile a legations 0 of cli that ahm they wed owed if the full amount of insurance liura policies and that it to snake make the a jonca schroeder appear lor for the and richards richards for or tile the defendants defendant the matter was waa submitted and taken under advisement late in the afternoon irrigation company wins the damage suit of 0 peter A nielsen a tile the east jordan company leached beached the jury in judge cher rys court yesterday and 0 L verdict mas returned in favor of the defendant the pull was as brought by the th wa I 1 atily to recover as damages damage to lo land resulting from sebrina fice pago from roni the companas comp anys tanya tanal canal will filed this the ali III of emanuel 01 brich n d ceased was lied filed in the probate division or the third district c ourt court yester lay day the est estate a te li 14 valued at 2000 and Is all bequet to elinor widow of the dece deceased abed court notes note dals bals co cave have filed an action L charles 11 illan B E A madg I 1 ley ey william reese and D W james stockholders in tile western plumbing and heating company to collect 20 alleged to bo be due plaintiffs from the company frank Sha rally has hag begun suit against A L to collect 60 balance on a promissory note the note was originally cured by shares of beaver valley land find and irrigation company stock which was recently sold for or and credited upon the note C B durst a petit juror in the case ase ot of nielsen vs the east r asat jordan ing gnp company 1 was as late yesterday an morning 0 1117 and was fined 3 by judge jude che cherry rry later tho the fine in was remitted mr air durst having explained that ills his tardiness was waa caused by a misapprehension as to time th the knox oknox company of colorado has had filed can an action against aal neit the diamond kyune ayune and castle stone company to collect 1810 09 alleged to be due as aa royalty royally upon a blasting process leased by plaintiffs to defendants tho the union Ilar hardware dware and meal company campany Is bluing till the confidence mining company to collect SO 60 alleged to bo be duo due for or merchandise district court orders I 1 keeley institute vs joel grammer et ct al edard mcgurrin McGurr ln vs margaret SIar paret ct al S B 11 vs ge geike ige leave to tile amended complaint |