Legal Opinion

Utah Power & Light Co. v. Pfost

District Court, D. Idaho

Decided August 20, 1931No. 1621PublishedCited by 16 opinions

1Opinion of the Court

CAVANAH, District Judge.

The Legislature of Idaho at an extraordinary session enacted an act (Laws 1931 [Ex. Sess.] c. 3) requiring those engaged in the generation and production of electricity and electrical energy in the state for barter, sale, or exchange to pay a license tax of one-half mill per kilowatt hour on such electricity, and directed that it be measured at the place of production by recording watt hour meters or other suitable instruments. The plaintiff, Utah Power & Light Company, engaged in- generating, transmitting, and distributing electrical power and energy as a public…

2Cases cited41 opinions

  1. The Minnesota Rate CasesSupreme Court of the United States · 1913
  2. Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
  3. Coe v. ErrolSupreme Court of the United States · 1886
  4. Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
  5. Gundling v. ChicagoSupreme Court of the United States · 1900

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3Cited by16 opinions

  1. Miles v. Idaho Power Co. Ex Rel. EvansIdaho Supreme Court · 1989
  2. In Re Srba Case No. 39576Idaho Supreme Court · 1995
  3. City of Lewiston v. MathewsonIdaho Supreme Court · 1956
  4. Morton Salt Co. v. City of South HutchinsonCourt of Appeals for the Tenth Circuit · 1947
  5. Drown v. United StatesCourt of Appeals for the Ninth Circuit · 1952

11 more not listed; retrieve them via the Exa API.

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