Mecham v. State Tax Commission

CALLISTER, Justice:

The Thirty-Sixth Utah State Legislature enacted House Bill No. 81 1 which amended Sections 59-14-2, 59-14-47, 59-14-67 and 59-14 — 70, U.C.A.1953. Plaintiff taxpayers assail the act insofar as it purports to increase the tax rates upon individual incomes, as being violative of Article VI, Section 25, of the Utah State Constitution. The lower court held the act to he constitutional and plaintiffs appeal.

H.B. 81 passed both houses of the Legislature by a simple majority vote. After being signed by the Governor, it became effective on May 11, 196S — 60 days after the…