Legal Opinion
State Tax Commission v. Preece
Utah Supreme Court
Decided February 3, 1954No. 8138Published
1Opinion of the Court
1 Utah 2d 337 (1954)
266 P.2d 757
STATE TAX COMMISSION
v.
PREECE.
No. 8138.
Supreme Court of Utah.
February 3, 1954.
C. Preston Allen, Salt Lake City, John R. Rampton, Jr., Bountiful, Adam M. Duncan, Salt Lake City, for plaintiff.
E. Richard Callister, Jr., Atty. Gen., Ken Chamberlain and H.R. Waldo, Jr., Salt Lake City, for defendant.
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…
2Cases cited10 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
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