Marquardt Corp. v. Weber County

MURRAH, Chief Judge.

This is a consolidated appeal from orders dismissing two actions brought to recover Utah use taxes assessed and collected pursuant to 59-13-73, 6 Utah Code Annotated, 1953, from appellants Mar-quardt and Thiokol on their use of tax exempt federal land in the performance *170of their contracts with the appellant United States.

The Utah statute imposes “a tax upon the possession or other beneficial use enjoyed by any private individual * * * of any property * * * which for any reason is exempt from taxation, when such property is used in connection with a business conducted for…