Salt Lake Telegram | 1927-02-04 | Page 2 | Gas Tax Case is Given to Court

AS lAX IS IO COURT COURI Issue Involves 1879 Alleged Al- Al Due on 1924 Im Im- ons The case of H E. E Crockett secretary see sec of state vs Salt Lake count county coun- coun t ty to determine th status of a munIcipal corporation with respect to payment of the 2 cent 2 excise tax on gasoline was Vas submitted to Judge L. L B. B Wight Third district bourt Friday on stipulation of facts One of the principal stipulations of f the count county was vas that the state ha had not presented its claim for the tax within a year after the gasoline was imported The state countered thIs by statements that In a tax matter the claim was not required to be presented within a year to be legal The h purpose e or of the suit uit Is to o de de- de 1 Whether or not amu- amu i corp ration is e empt from from- excIse thereby imposed on the use or of gasoline 2 whether or 1 not Dot sales to municipal corporations are exempt exempt ex- ex empt 3 if municipal corporations are exempt and 4 whether or not the statute fixing the excise tax is cOnstitutional STATUS SOUGHT Salt Lake City and the Oil Refining company as intervenors inter inter- in the matter the mer foi-mer on the round ground that It it too is a muniCipal mu- mu corporation and the latter for the purpose of establishing the status ot of the case with respect to sales or of gasoline to muni municipal COI coi- The refining company contends that with the case settled municipal corporations will not attempt attempt at- at tempt to import gasoline from California Cali- Cali fornia as some have done In the past in an attempt to evade the taX The initial issue in the matter s more more han 1879 and Interest tn- tn terest as t on gasoline shipped into the state ty Salt Lake county between 30 30 1924 and October October Octo- Octo ber 10 10 1924 J. J Robert deputy attorney at- at torney general of Utah appeared as representative of the state Wallace Val Wal- Vallace lace B. B Kelly and H. H A. A Smith represented represented rep rep- resented the county Will H. H Folland Fol- Fol land the city and Bert Musser the Utah Oil Refining company It Is expected that the court will the case within the next few days das and that either side th that t is ruled against will take it to the supreme court on appeal j