Lewis v. Utah State Tax Commission

I agree with the majority opinion that the term “street railway fares” as used in Sec. 80 — 15—4, U. C. A. 1943, should be given a liberal construction to effectuate the spirit and intent of the legislation rather than a literal construction, but I cannot agree with its conclusion that the plaintiff’s activities did not bring it within that construction as outlined in the prevailing opinion.

If we admit, as we do, that the term “street railway” as used in the statute exempting such systems from sales tax has no reference to a system whose transportation of passengers is based on railbeds then…