Garrett Freight Lines, Inc. v. State Tax Commission

HOYT, District Judge.

In this case the appellant (plaintiff) seeks to recover certain taxes paid under protest under a provision of Section 3, Chapter 53, Laws of Utah 1941, which read as follows :

“An excise tax is imposed at the rate of four cents per gallon on the use of fuel by any user thereof on and after January 1, 1941.”

The word “fuel” as defined in the act includes Diesel motor fuel and the taxes sought to be recovered were paid on account of such motor fuel used by appellant prior to the date on which the legislative act became a law. The act was passed by the Legislature February 13,…