Crystal Car Line v. State Tax Commission

This is an appeal from an adverse judgment in a case brought by the car companies under our Declaratory Judgment Act, Utah Code 1943, 104-64-1 et seq., to determine the right of the defendants and respondents herein to tax their cars. Although all the plaintiffs had separate causes of action, they joined in one action to avoid a multiplicity of suits, since the questions involved and the relief asked were the same in each instance.

All of the plaintiffs are non-residents and none of their cars were ever permanently within the state of Utah.

The tax commission had sought to collect taxes…