State v. Holtgreve
Utah Supreme Court
Appeal from District Court, Third District, Salt Lake County; L. B. Wight, Judge. William C. Holtgreve was convicted before a justice of' a violation of the Trading Stamp Act. Conviction affirmed in district court, and he appeals.
1Opinion of the CourtFrick, J.
The defendant, William C. Holtgreve, hereinafter called appellant, was complained of and convicted for having violated the provisions of what is usually called the Trading Stamp Act by reason of transacting the business prohibited by that act without paying the taxes thereby required to be paid.
The act has been carried forward into Comp. Laws Utah 1917, and constitutes sections 6165 to 6174, inclusive, of that compilation. We shall refer only to such sections as are deemed material here.
Section 6165 imposes a tax of—
“50 cents on each and every sale, transfer, issue or delivery of one thousand…
2Cases cited22 opinions
- Rast v. Van Deman & Lewis Co.Supreme Court of the United States · 1916
- People v. . GillsonNew York Court of Appeals · 1888
- Tanner v. LittleSupreme Court of the United States · 1916
- Ex Parte DrexelCalifornia Supreme Court · 1905
- State v. WilsonSupreme Court of Kansas · 1917
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3Cited by22 opinions
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- Safeway Stores, Inc. v. Oklahoma Retail Grocers Ass'nSupreme Court of Oklahoma · 1957
- Weco Products Co. v. Mid-City Cut Rate Drug StoresCalifornia Court of Appeal · 1942
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