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Show SCHOOL PlPEBfl p CS181JE lEp Exempt, Whether Personal 3lhlll Real. Is Holding of tho tPUL Supreme Court. ,i: nr j ACTION DECIDED UPON !P"- SECTION OF STATUTE! Opt Another Opinion Means Two fovci I Years in State Prison for Hans C. Anderson. I f. Section 193:5 of tho revised statulniV tlfl of IfWS is not in conflict with section) . 2 and 3 of article J3 of the state coi Y stitiition, and all property, real anil hfal'W personal, of boards of education is o.fcJft'n1 empt from general and special taxation! F and from all local assessments for anj E ' purpose and may not bo taken in any mnnncr for debts, the supremo court litlCA' holds, iu an opinion handed down injure tho caso of A. Fred Wey against the'fc to city, Tuesday. ns'1 . The city levied a special tax or local ft'ot 1 assessment on property on the north' Sited" c side ol becond South street, just hcS Ln p yond State street, owned hv tho Salt; V , , Lake City board of education, to dc-;pe fray tho expenses of paving and thus' ft improving the street. The school board' tMIn il failed to pa3' tho assessment and auh-S"! ' sequoiitly sold the property to MriSntu Wey. The city contended that thai Eftcls. special tax was a charge, or lien against' ThiiflK1 the property, and Mr. Wey brought suit! . Com to annul the assessment, claiming thatSfr P; the property was exompt from sucln'kcw special tax or local assessment, .rudc- hi ment was rendered iu favor of MrJ,milej Wey in -ludge Morse's division of UiqiWvoW Third district court, from which thoii'-.i. jt city appealed. The opinion, written by" "A fi Chief Justice Straup and concurred in: 3mV w by his associates, afiirms tho lower!? . ar, court 's judgment, with costs. f2? Contention of City. offer The city urged that the constitution td: provided what propert3' should be wy; -empt from taxation aud assessment m'm and that it was not competent for tliO'Sj to legislature to provido other or addi-o0l tional exemptions and that the lct;isia-: 0tCiJ tivc onactinent had such au effect! Thca i f a exemptions iu the constitution rcf or-' -jr rinjr onty to exemptions from general' . taxation, it was competent for the H'g-j;,!.r islaturo to provide for exemptions from? m, local assessments, the supreme conr ; sa3's. "It is very clear that under thetilVJL statute tho property' was exompt f rom? ... local assessment." m UI P In another opinion, written bv Jus-f frit"-ticc frit"-ticc McCarty and concurred in by liia associates, the judgment of tho" dis-M" . trict court of Sanpete county iu fmdingo ,,u -s r Hans C. Anderson guilt3' of perjury 1 Jf?511 iu connection with the trial of Netl'tJl'i "f Anderson's suit for divorce from htjjpf??. is affirmod. ImiT Facts in the Case. Vflif: Mrs. Anderson and Christian and El- $ems mer Anderson, her children, testified Afoiin that Anderson had treated MrsA An-dcrson An-dcrson cruelly for years, tiiat hofjiail ' I nftjl choked the children and that Ire hml prj, threatened to boat Mrs. Andersoirs ixijW brains out with a club, also that he had ' - latest threatened to starve himself to :cafli. "t; These tilings Anderson denied ami Jjafead was charged vrith perjury, ire waivrd Jk preliminary examination before l'IU fKijit li committing magistrate, but. secured a. It dismissal of tho information agaiBScM him in tho district court on a demur- '.'3In rer. The district attorno3' filed a new (Dver it information, which Anderson moved to 'trs so quash, but unsuccessfully. Upon briiig-" jI found guilty- ho appealed to the di?tT'"t My fo court upon tho grounds that he bad ikfef n no preliminary examination on fliwtnle t charge contained in the second intofim-l JfJlc tion aud that he had not waived r.i.ehl. ijapbt preliminary, but the supreme ceirt;T; .fl found no revcrsiblo error in the record,; j which means that Anderson, who Jivcsj gj-for at Manti, must serve two years in tho wc stato prison. trald |