SOUTH UTAH MINES & SMELTERS v. BEAVER COUNTY (1923)

SOUTH UTAH MINES & SMELTERS v. BEAVER COUNTY
	Term: 1922
Important Dates
	Argued: March 15, 1923
	Decided: May 21, 1923
Outcome
	Reversed and remanded
Vote
	9-0
Majority
	Louis Dembitz Brandeis • Pierce Butler • Oliver Wendell Holmes • Joseph McKenna • James Clark McReynolds • Edward Terry Sanford • George Sutherland • William Howard Taft • Willis Van Devanter

SOUTH UTAH MINES & SMELTERS v. BEAVER COUNTY is a case that was decided by the Supreme Court of the United States on May 21, 1923. The case was argued before the court on March 15, 1923.

In a 9-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court and remanded the case for further proceedings consistent with the Court's opinion. The case originated from the Utah U.S. District Court.

For a full list of cases decided in the 1920s, click here. For a full list of cases decided by the Taft Court, click here.

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About the case

Subject matter: Economic Activity - state or local government tax
Petitioner: Mining company or miner, excluding coal, oil, or pipeline company
Petitioner state: Unknown
Respondent type: County government or county governmental unit, except school district
Respondent state: Utah
Citation: 262 U.S. 325
How the court took jurisdiction: Writ of error
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: William Howard Taft
Who wrote the majority opinion: George Sutherland

These data points were accessed from The Supreme Court Database, which also attempts to categorize the ideological direction of the court's ruling in each case. This case's ruling was categorized as conservative.