Washington County v. State Tax Commission

WOLFE, Chief Justice.

Original proceeding in this court on a petition for a writ of prohibition to prevent the Tax Commission from applying the formula set out in Section 80-2-7, R. S. U. 1933, in ascertaining the amount of money to be refunded to pumpers of irrigation water. The petition alleges that Section 80-2-7 is unconstitutional and that the Tax Commission is, therefore, without jurisdiction or authority to apply the formula set out therein. The defendants demurred generally and answered that they were proceeding according to the provisions of Sections 80-2-6, 7, and 8, R. S. U. 1938,…