State Tax Commission v. Department of Finance

HALL, Justice:

Appeal from a summary judgment declaring a tax levied against the State Insurance Fund under U.C.A., 1953, 31-14-4(l)(b) to be unconstitutional. We affirm.

Utah’s Workmen’s Compensation Act 1 was first enacted in 1917 largely as a consequence of the hazards associated with the growth of industry. The purposes of the Act are to assure the injured employee and his family an income during the period of his total disability as well as compensation for any resulting permanent disability, to eliminate the expense, delay and uncertainty of the employee having to prove the employer’s…