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UNION REFRIGERATOR TRANSIT CO. v. LYNCH

No. 207.

177 U.S. 149 (1900)

UNION REFRIGERATOR TRANSIT COMPANY v. LYNCH.

Supreme Court of United States.

Decided April 9, 1900.

Attorney(s) appearing for the Case

Mr. Percy Werner for plaintiff in error. Mr. Parley L. Williams was on his brief.

Mr. Joseph L. Rawlins for defendant in error. Mr. Charles S. Varian was on his brief.

MR. CHIEF JUSTICE FULLER, after stating the case, delivered the opinion of the court.

The constitution of the State of Utah provided that: "All property in the State, not exempt under the laws of the United States, or under this constitution, shall be taxed in proportion to its value, to be ascertained as provided by law;" and that: "All corporations or persons in this State, or doing business herein, shall be subject to...

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