Show corporation TAX TA X IS constitutional sec see 12 art 13 of the Re levied vied statutes of utah which provides for a franchi e or stamp tax ta on corporations is constitutional and all corporations po rations orin hed ed under the laws of utah and und all ull foreign corporations orp orations doing business in this sate will have to pay the tax only religious ur charitable societies corporations not organized for pecuniary profit irrigation companies formed for the purpose of providing water for lands owned solely by the acors and anc insurance companies are excepted this was decided by the supreme court in an opinion in the black rock copper mining and milling company case against charles S secretary of state handed down saturday there are sik six thousand corporations in the state of which four thousand are live ones and three thousand pay taxes the tat tax on each paying company will average twenty enty dollars a year by the opinion ion approximately maty thousand annually will be added to the states revenues from this source any corporation that does not pay this ta tax on or before november of any year becomes delinquent and must pay a penalty of one hundred dollars the delinquent tax ta or license together with the penalty becomes a lien against the p and suit bui t may be instituted b 1 either the county attorney or the f t attorney general to collect the lien |