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BEAVER COUNTY v. SOUTH UTAH MINES AND SMELTERS

No. 7099.

17 F.2d 577 (1927)

BEAVER COUNTY v. SOUTH UTAH MINES AND SMELTERS.

Circuit Court of Appeals, Eighth Circuit.

January 4, 1927.

Attorney(s) appearing for the Case

William A. Hilton, of Salt Lake City, Utah (William F. Knox, of Beaver City, Utah, on the brief), for plaintiff in error.

C. C. Parsons, of Salt Lake City, Utah (Dickson, Ellis, Parsons & Adamson, of Salt Lake City, Utah, on the brief), for defendant in error.

Before VAN VALKENBURGH and BOOTH, Circuit Judges, and PHILLIPS, District Judge.

PHILLIPS, District Judge.

South Utah Mines and Smelters (hereinafter called plaintiff) brought this action against Beaver county, a municipal corporation, to recover certain taxes paid under protest.

On May 21, 1903, the predecessor in title of plaintiff began the operation of a copper mine in Beaver county, Utah, and thereafter continuously operated the same until October 21, 1909. On the latter date, plaintiff purchased the property and continued the operation...

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