Salt Lake Union Stock Yards v. State Tax Commission

FOLLAND, Chief Justice.

In many respects the facts in this case are the same as in the case of Union Stock Yards v. State Tax Commission 93 Utah 174, 71 P. (2d) 542, decided herewith. This plaintiff is located at Salt Lake City and performs the same sort of service for interstate carriers in unloading, feeding, watering, resting, and reloading livestock as does the Union Stock Yards. So far as the tax is imposed on provender furnished by it to livestock in interstate transportation, the case is controlled by the decision in the Union Stock Yards Case.

This plaintiff, however, also furnishes the…