Union Pacific Railway Co. v. Ryan

Citations

• 2 Wyo. 391

Syllabus

<p>Taxation : Municipal : Railways. — The system of taxation for municipal purposes, is distinct and independent of that for state and county purposes. The act of the legislative assembly entitled, “ An. > act in relation to the assessment of railways and telegraph lines,” approved Dec. 13th, 1879, does not govern the city of Cheyenne in its taxation of property within its corporate limits for municipal purposes. The act was intended to affect county organizations, and not particular municipalities, or municipal corporations.</p> <p>Idem. — The property of railway and telegraph lines within the limits of the city of Cheyenne, is taxable in the same manner as other property in the city, according to the provisions of the city charter.</p> <p>Phecinct. — The words “precinct,” “township” and “school district” as used in the act of Dec. 13th, do not refer to, or include municipal corporations.</p> <p>Assessor. — Where a power is given to a city council to levy and collect taxes, and no officer is provided, in a charter, as a necessary consequence the right to levy and collect taxes, would carry with it the power and authority to employ the necessary machinery for that purpose ; the city clerk of the city of Cheyenne, as ex officio assessor, had authority to make the annual city assessment.</p> <p>Unjust Assessments : Relief. — Before a party can, or ought to have any standing in a court of equity to receive relief on account of unjust assessments by way of injunction, he should pay what is rightfully due. In this case the railway company failed to pay to the city of Cheyenne the taxes properly due, and therefore the complaint of unfairness furnished the company no ground for relief.</p>