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Show ASSISTANT SECRETARY TO TEST STAMP LAW Contends Issuing of Certificates of Incorporation In-corporation Is Excepted From Federal Tax. T. L. Holman, assistant secretary of state, is considering t aking action to test the constitutionality of the government govern-ment war tax, fo tar as it relates to certificates of incorporation issued by the secretary of state to companies filing articles of incorporation. Ue contends, and avers tiiat his contention con-tention is upheld bv prominent lawyers and members of the "Utah supreme bench, that the issuing of these certificates is a distinct function of the state government gov-ernment anil is prescribed by latv and that the federal government has no legal right to impose a tax on or interfere with any function of a state government. While it is admitted that the incorporation incorpora-tion papers themselves are subject to the tax, it is argued that the certificate issued is-sued by the state is exempt. |