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Show Will ' Test 'test LegalityOf LegabtyOf Legality Legabty Of Inventory LawSalt Law LawSalt Salt Lake City Nov 9--ConstJtu 9 ConstJtu 9--Constltu Constltu 9ConstJtutionahty 9Constltutionalrty - 9 - - Constitutlonality tionahty tionalrty of Utah Utahs 5 s average monthlY monthlYmvertory monthlyrnvertory monthlyinvertory mvertory rnvertory JA JA1l law Ian " \ will \\1l 1l \ ! be tested by the thestate thestate state ate supreme court rourt in m the Dear near Dearfuture nearfuture nearfuture future upon request rquest ! of the Norv1Ue Norville Norv1UeMotor NorvilleMotor NorvlUeMotor Motor company of Salt Lake CityThe CityThe City CityThe The court granted the company s spetition spetition spetition petition for a " writ "rit rit arlt of certiorarl certlorari certiorari and anda11o andallowed andallowed a11o\\ a11o a11oed allowed \ ed the state tax commIssion commIssionuntil commissionuntil commissionuntil until late this \ week eek to file rCl'ords rClords records rCl'ordsand recordsand recordsand ' and show cause v . why ahy hy It should hould not notbe notbe notbe be prevented from exercising e"erClSing eerClSing " the therignt therignt therignt rignt t to l < a assess ess merchindlse merch'tndlse merchtndlse merchandise ' on a abaSIS abasis abasis baSIS of the average monthly in inventory inventory inventory inventoryThe ventory ventoryThe The entire law Is not being beingquestIoned beingquestioned beingquestioned questIoned in this case masmuch inasmuch inasmuchas masmuchIS IS as ! the Norville Norv1le ! Motor corporation corporationonly corporationonly corporationonly only questions the right of the thestate thestate thestate state tax commission to assess for fortaxation fortaxation fortaxation taxation pioperty ploperty property brought Into tte tic ttestate ticstate ? 0state state for sale outside the state at atwhc atwhc whc \ hc "sale sale .sale aale " . on an . Ii average verge " , monthly monthlyInventory monthlyinventory monthlyinventory Inventory basisLoUIS basisLouis basis basisLouis Louis S Callister attorney fo for forthe fo"the fothe " ' " the plaintiff plamtlff said the company companyould companynould companywould \\ould ould nould \ not question the law companyI a as far faras farES I as 03 it concerns meichandise melchandlSe merchandise lor for re retall retail retail tall tail saleThe saleThe sale saleThe The 19S7 19a1 1937 actchanged act changed the basIs basIsfor basisfor basistor for as assessment as.essment asessment . essment from the inventory Inventoryat at the first of the year to the theaverage theaverage theaverage average monthly inventory mventory The Thechange Thechange Thechange change effected an increase mcrease of $4 4 $4000000 4000000 $ 000000 000 000 in assessed valuations of ofmerchants ofmerchants ofmerchants merchants wholesalers processors processorsand processorsand processorsand and manufacturersThe manufacturers manufacturersThe The increase in tax payments m in mSalt inSalt inSalt Salt Lake county rounty alone amount to toI toapproxunately toapproximately toapproximately I approxunately approximately $21 21 $27 27 $27000 27000 $ 000 according to toI tothe tothe tothe I the state tax ta't tat ta'c tac ' commission ommsslOn ! records I |