CONSOLIDATED URANIUM MINES v. MOFFITT

No. 5801.

257 F.2d 396 (1958)

CONSOLIDATED URANIUM MINES, Inc., a corporation, Appellant, v. Frank MOFFITT, Treasurer of Emery County, State of Utah; and Emery County, a body corporate and politic of the State of Utah, Appellees.

United States Court of Appeals Tenth Circuit.

July 24, 1958.


Attorney(s) appearing for the Case

Fred H. Evans, Salt Lake City, Utah, for appellant.

John G. Marshall, Asst. Atty. Gen. of Utah (E. R. Callister, Jr., Atty. Gen. of Utah, on the brief), for appellees.

Before BRATTON, Chief Judge, and PHILLIPS and BREITENSTEIN, Circuit Judges.


BRATTON, Chief Judge.

As amended in 1930, Article XIII, Section 4, of the Constitution of Utah provided in presently pertinent part that all metalliferous mines and mining claims should be assessed as the legislature should provide; provided, the basis and multiple then presently used in determining the value of such mines for taxation purposes and the additional value of $5.00 per acre thereof should not be changed before January 1, 1935, or thereafter until otherwise...

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