Show CARBON COUNTY I WINS TAX FIGHT I Supreme Court Sustains Demurrer Demurrer De De- De Against State Yi Victory tory Temporary The supreme court of Utah has is issued issued issued is- is sued an all order sustaining the tho demurrer filed d by the Carbon county commissioners commis to assess coal lands at at their real value By the order the states state's alternative writ is quashed and denial is made to I the issuance of ot a peremptory writ It was stated that the order was was I made on account of the lateness of ot the I application The court held that the application by the state should have been made at an earlier date rather than waiting for the Carbon county commissioners to complete the assessment assessment assessment assess assess- ment roll To make an order as re requested requested requested re- re quested by the state it was held would cause a hardship In the county In that ati relaxation n would have to pre pre- vail C. C S S. Price appeared as counsel for forthe forthe forthe the Carbon county commissioners while O. O C. C Dalby assistant attorney general represented the state The court will file an opinion showIng showIng showing show- show Ing the grounds upon which It made mado the order In a few days Until the supplemental opinion was filed Mr Dalby sald said that he did not desire to discuss the case Asked as to whether the decision meant that the state would not have the power In fu future future future fu- fu ture years ears to compel a county commission commission commission commis commis- sion to assess coal lands at their real value rather than at a blanket rate per acre Mr lr Dalby said he did not I believe the court took this Into consideration consideration consideration consid consid- In making malting the order He felt that the court taking advantage of Its Us discretionary discretionary discretionary dis dis- dis- dis power had decided that too much confusion and hardship would result If it revised taxation was ordered Into effect this year ear when the assessment assessment assessment assess- assess ment rolls had already been completed |