Bedford v. Colorado Fuel & Iron Corp.

INVOLVED here, upon its petition for a declaratory judgment, is the determination of the tax liability of the Colorado Fuel and Iron Corporation under the Colorado retail sales tax act (S. L. '35, c. 189), and use tax act (S. L. '36, Second Extraordinary Session, c. 11): (1) Upon hundreds of specific items of tangible personal property said to be necessarily purchased and used by it in its manufacturing and mining operations; and, (2) upon hospital and dispensary supplies and equipment purchased and used in conducting its hospital, which it claims is a charitable institution specifically…