Show 1 FILING FEE ON INCOME TAX TAXIS TAXIS TAXIS IS CHALLENGED CHALLENGED- Lawyer awyer Refuses to Pay and Asks Court to Rule on Legality of Charge Refusal of John L. L Van Cott Salt Lake ake attorney to pay the 1 filing fee ee due on his income tax return for 1932 1932 Tuesday forecast an attack on the he constitutionality of ot this provision of the state industrial income tax law aw Van Cott Coit announced he would test the he validity of ot the filing fee provision before the the state state supreme court on a writ o of certiorari if it the tax commission commis- commis Zion ion would take action to force him to pay the f fee e. e Utah Only State Utah is the only state with an income income inome in- in come ome tax law requiring a f filing fee but this provision alone provides provides' the state yearly enough to pay costs of administering the entire in income income income in- in come tax law Van Cott appeared before the tax tat commissioners commissionerS' Tuesday in answer to toa a requiring him to show cause why he be had not paid the 1 SI filing fee fec i The attorney explained he be had bad made out his return and sent it Jt in with an nn affidavit that he was unable to pay the fee because of illness Termed Unconstitutional Furthermore I refuse to pay the fee and will test my case before the state supreme court I if necessary because because because be be- cause I believe the fee is It places on an illegal burden bur bur- den on taxpayers and infringes on their constitutional rights he said The tax commissioners did not indicate in in- in whether they would Join Van Cott ott in furthering the case This was the he first threatened test of the validity valid valid- ity of the fee iee received by the com corn mission Under the law the commission may assess the filing tiling fee and penalties for previous failure to pay it against Van Cott and notify him of ot the action He lIe can ean then submit his appeal If It the commission rules against his appeal appeal ap ap- ap peal it was pointed out he can submit sub Jub- mit the case directly to the state supreme supreme su U su- su preme reme court on a writ of certiorari The high court acts as a board of review re re view on rulings of the tax commis sion Sian |