| Show ENFORCED collection OF TAXES I 1 I 1 I 1 I 1 ancke decema cem to ben bon be 8 misunderstanding on tha th purport of the ruling in regard to the tax case decided oti on the aith finst in lne the third district court tho the assessor and collector of silt lake county levied upon certain property of the wasatch and jordan valley vailey rall eail road ro ador for fon delinquent delinquent taxes part of wb which was due for 1878 1873 and parts for 1874 1875 1876 1875 and 1877 against this the railroad company applied for an injunction the ruling of the court denies and refuses the injunction unction and revokes a restraining order previously I 1 y issued so far as the tax for 1878 la Js concerned this allows the collector to collect the tax lam by levying on the property a but a temporary injunction is granted against dist di mining straining on the property forthe jor for the tax for the former years and abd some suppose that the taxes for those years are there I 1 by made un collectable here is their error the court does not decide that tile the taxes for those years cannot bo be collected but sim ply restraint res 1 e 8 trains traina the collector temporarily from drom levying on the property for those taxes the remedy of a euit suit at law to recover them is still stil lopen open the decision bay say that ioa hoa a temporary injunction unction will issue as prayed in the amended complaint but not noc to id restrain Oe strain the defendant item or dr prose of action at la wj or the collection of any tax ax that ina lna mav may be due etc delinquent taxpayers therefore I 1 should n not ot hug to their hearts th the delu sidn sion that the back taxes 71 are p taxes are never butla batla outlawed wed ged the ony point in dispute te now is the manner in id which collection tion of the old tades taxes may be property tro pro deity may be taken fortha for the taxes of 78 according to the present ruling of judge schaeffer cb deffen deffez to which the Colled collector tor excepts th eback taxes under the old pvn ne taw law can only be collected lect elect e t by asuit a suit at law that they can pan be collected in one way or the is not denied by the court to tb note thie the of opinion obtaining mong mona learned tri 0 of f law submitted bul but what ia more curious as it be opposite ruling sat different times of the bame same judges on the same came questions yest fons ions for eor Ih stance instance judge aha Aba aschaeffer JS chaeffer effer rules today to loday daythan day that col coi collection lecron of the old taxes can only ba enforced by suit braction or action at law about a h year ago he decided that they could pot not be collected by suit but only by levying on the property in the case of bait salt like lake county et al alf vs frederick arid and margaret lelch leich judge fler fier so decided anda and on appeal tb ine the supreme court ot joy te the territory the decision was wag an limed the same judge render deriet tb tho the Bl banon binon non in which the following follo ying I 1 language ngu 0 oc occurs 0 u rs 0 so 60 far as we hive been arld to learn there 1 I la no of this territory authorizing tuf tuo th callec tar of taxes to sue for the tile bhame feame sec sec see kec tiona lions and 0 of the compiled laws navys of atau poh voh ample ampie and powers and means menns for ithe of taxes without suit bult and nd we t thin hhie the 10 rule Is well fettled settled that when ample powers aud and and aua arp afforded by statute or the poi pol collection lection of taxes without huit suit and when there is 1 no statute providing for for huit auit 16 io be brought for taxes no action can ean ca be maintained this decision was rendered V feb eb 20 1878 apanay be seen by the lre ire rel rol cords of the supreme court we are sometimes taken to task for not bowing down dowil in admiration and worship of the great lights of the law who sit bit upon the bench but when they veer round like weathercocks and decide firs first tone tonO one way and then another in each case against 1 the ithe local authorities we cannot retain that respect jon Jor their judgment which is expected of be nigh ted mormons Mor mons towards a jfred fe d eral official perhaps if a little more consistency was exhibited we might have a 9 little more generation veneration for the great moguls of the judiciary |
