State Tax Commission v. City of Logan

ELIAS HANSEN, Chief Justice.

In this action the state tax commission of Utah, hereinafter referred to as the commission, seeks to recover a sales tax from Logan City, hereinafter referred to as the city, for electric energy, generated by a hydroelectric power plant owned and operated by the city, and sold by it to its inhabitants. To the complaint filed by the commission the city demurred generally and specially. The demurrer was sustained. The commission refused to further amend its com plaint, whereupon the action was dismissed. The commission appeals. It assigns as error the order…