Legal Opinion
State Tax Commission v. Preece
Utah Supreme Court
Decided February 3, 1954No. 8138PublishedCited by 2 opinions
1Opinion of the Court
CROCKETT, Justice.
We are asked to determine the constitutionality of a statute enacted by the 1953 Special Session of the Utah Legislature which raised the excise tax on cigarettes from 2‡ to 4‡ per pack and allocated the revenue derived therefrom to the Uniform School Fund.1
Pursuant to its duty of collecting such taxes, the Tax Commission requisitioned necessary stamps. The defendant, Sherman J. Preece, State Auditor, upon the advice of the Attorney General, wilfully refused to comply with the requisition. He contends that the act referred to was not within the purview of the agenda of the…
2Cases cited9 opinions
- Commonwealth Ex Rel. Schnader v. LiverightSupreme Court of Pennsylvania · 1927
- State ex rel. National Conservation Exposition Co. v. WoolenTennessee Supreme Court · 1913
- Sims v. WeldonSupreme Court of Arkansas · 1924
- Baldwin v. StateCourt of Appeals of Texas · 1886
- State v. ScottUtah Supreme Court · 1943
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- In re Advisory Opinion to the GovernorSupreme Court of Florida · 1968
- State Tax Commission v. PreeceUtah Supreme Court · 1954