Salt Lake City v. Tax Commission of Utah

HENRIOD, Justice.

From a judgment declaring Chap. Ill, Laws of Utah 1959 1 constitutional, Salt Lake City appeals. Affirmed.

The City urges that Chap. Ill, 1) does not clearly state the subject matter of the act in its title, as required by Art. VI, Sec. 23, Utah Constitution, 2 2) that its requirement that the City withhold state income taxes due from employees, is a) a violation of due process, 3 and b) subjects the city to constitutionally ■ prohibited involuntary servitude. 4

As to 1) : The title in question, so far as pertinent here, reads: "An Act * * Providing for the Deduction and…