Salt Lake Telegram | 1936-10-15 | Page 18 | Action Attacks Utah Tax Law

ACTION A ATTACKS TT ACKS UTAH TAX Li LAW IS S S. S L. L Union Stockyard I Brings Suit Legality of th the state law exempting exempting exempting exempt exempt- ing from sales taxation receipts of common carriers in intrastate commerce commerce com corn merce but taxing interstate commerce commerce com corn merce receipts was challenged in a supreme court action brought by bythe bythe bythe I the Salt Lake Union stockyards against the state tax commission The court gr granted an alternative writ of certiorari returnable November No No- vember 13 ordering the commission to certify transcript of proceedings and show v power and authority to order the stockyards to pay the sales tax inter interest st and penalty The comp company ny petitioned the court Thursday naming Irwin Arnovitz R. R E. E Hammond H. H P. P Leatham and J J. J Will Knight tax commissioners Taxed on Goods The petition for the writ states that the company was taxed on hay straw and grain sold for forstock forstock forstock stock in interstate commerce 1096 for goods sold to the Cudahy Packing Packing Packing Pack Pack- ing company from June 1 1933 to August 3 1933 and for goods sold to Cudahy from August 4 1933 to May 14 1935 The statute in question is chapter 20 section 4 subsection B of the second special session laws of Utah 1933 which taxes receipts from public public pub pub- lic lie carriers and telephone and telegraph telegraph telegraph tele tele- graph corporations exempting re receipts receipts re- re from intrastate commerce This the petition contends is in violation of section 2 ar article icle 4 of the United S States ates constitution and of at the fifth amendment to the con con- The petition further contends that amendments to the act of 1933 passed March 9 is void in that it is purported to have expired April 1 I 1935 The petition is signed by J. J H. H general manager for forthe forthe forthe the company