BUILDERS COMPONENTS SUPPLY COMPANY v. Cockayne

CROCKETT, Chief Justice.

Plaintiff, Builders Components Supply Company, a corporation, sued Salt Lake County for return of taxes paid under protest assessed against its personal property for the years 1962, 1963 and 1964. From adverse judgment the County appeals.

The plaintiff’s contention is that its personal property has been subjected to double taxation. For the years 1962, 1963 and 1964 there had been an assessment of certain personal property taxes totaling $269.26 against the corporation’s president, Grant Hall, at the address of the business. The fact is that Mr. Flail owned no personal…