Crockett v. Salt Lake County
Decision Date | 28 March 1928 |
Docket Number | 4584 |
Citation | 270 P. 142,72 Utah 337 |
Court | Utah Supreme Court |
Parties | CROCKETT, Secretary of State, v. SALT LAKE COUNTY (UTAH OIL REFINING CO. et al., Interveners) |
Rehearing Denied August 28, 1928.
Appeal from District Court, Third District, Salt Lake County; L. B Wight, Judge.
Action by H. E. Crockett, as Secretary of State, against Salt Lake County, in which Salt Lake City and the Utah Oil Refining Company intervened. Judgment for plaintiff, and defendant appeals.
AFFIRMED.
Wallace B. Kelly, Co. Atty., and H. A. Smith, Asst. Co. Atty., both of Salt Lake City, for appellant.
Harvey H. Cluff, Atty. Gen., for respondent.
Wm. H Folland, City Atty., of Salt Lake City, for intervener Salt Lake City.
Ball, Musser & Mitchell, of Salt Lake City, for intervener Utah Oil Refining Co.
By this action the secretary of state seeks to recover from Salt Lake county a tax of 2 1/2 cents per gallon on 60, 168 gallons of motor vehicle fuels, to wit, gasoline, purchased and used by the county between March 30, 1924, and October 10, 1924, together with a penalty for failure to pay such tax.
After the institution of the action Salt Lake City was permitted to intervene and join in the defense, and the Utah Oil Refining Company, a private corporation, was permitted to intervene on the side of plaintiff.
The court found, and this finding is not challenged, that the defendant Salt Lake county purchased motor vehicle fuels (gasoline) from E. P. Wilbur & Co., a corporation, f. o. b. Los Angeles, Cal., and caused the same to be shipped into the state of Utah, and there did use said gasoline within the state of Utah and on the highways and roads of the state between the dates and in the amount above stated. The court also found that all of the motor vehicle fuels so purchased were used exclusively by the county in its motor vehicles within the state, and that none of it was resold; also that the gasoline so purchased was subject to the gasoline excise tax provided for in the state law, and that said county is liable for the payment of said tax on each and every gallon of the said motor vehicle fuels to the plaintiff as secretary of state. Judgment was entered in the lower court in favor of plaintiff for the amount of the tax and the penalty provided for nonpayment.
Authority to maintain an action by the secretary of state for the nonpayment of a tax upon motor vehicle fuels is granted by chapter 39, Laws Utah 1923. Subdivision (a), section 1, of that act states that the term "motor vehicles" shall include and mean "all vehicles, engines or machines movable or immovable, which are operated or propelled by combustion of gasoline," etc. In subdivision (b), gasoline is enumerated as one of the "motor vehicle fuels." Subdivisions (c) and (d) are:
It is quite apparent that the defendant county falls within the class defined as "retail dealer." The gasoline purchased by the county was in original packages when so purchased, and was imported into this state for the use of the county, and was so used by it in carrying on the affairs of the county. It is provided by section 4 of said chapter 39:
Section 7 of the act is:
Some suggestion is made in the argument of appellants that the court ruled that Salt Lake County is neither a retail dealer nor a distributor as defined by the gasoline tax law, but also ruled that the county is liable for the tax with interest and penalty. It is true that the court did not find specifically that the county is a distributor or retail dealer, but the court did find that the defendant county purchased the gasoline in the state of California and caused the same to be shipped into this state and used it within the state. That finding fixed the status of the county as a retail dealer as that term is defined in subdivision (d) above quoted.
The tax, by the terms of section 6 of the act, is directed to the sale or use of motor vehicle fuels. It is provided, section 4 above quoted, that, if the fuels have been purchased outside of the state and brought within the state "for the use of the consumer, then such tax shall be imposed upon the use of such fuels." It quite clearly appears from the facts found by the court that the tax sought to be collected by this action is one imposed for the use of the fuels by the county. The power of a state to impose such a tax is not questioned by appellants.
The contention of appellants, as stated in their brief, is:
It is contended in the brief of appellants:
It is also contended on behalf of Salt Lake City that the gasoline purchased by it was used for similar purposes within the state, and in addition in extinguishing and preventing fires and the performance of its public duties.
The right of appellants to be relieved or excused from paying the tax sought to be recovered must be found, if found at all, in an implied exception to the provisions of the statute quoted. There is no express language found in the act, either in the parts quoted or elsewhere, indicating an intention on the part of the Legislature to exempt appellants from the duty of paying the tax therein specified. The contention of appellants, or, rather, the theory upon which the argument is founded that the Legislature did not intend this tax to be applicable to cities and counties is probably as succinctly and clearly stated in Trustees of Public Schools v. City of Trenton, 30 N.J. Eq. 667, as follows:
Numerous other cases and authorities are cited in the brief supporting the general rule of construction stated by the New Jersey court. The cases cited by appellants, with probably one or two exceptions, relate to or affect property devoted to a public use. The courts were considering and discussing the power of...
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