Tite v. State Tax Commission

WOLFE, Justice.

This case involves the constitutionality of a part of R. S. Utah 1933, 93-1-5, as amended by chapter 17, Second Special Session, Laws of Utah 1933, dealing with the cigarette and oleomargarine tax. The plaintiffs, doing business under the firm name of Wilson Bros. Grocery Company in Ogden, Utah, dealt in cigarettes at retail. On the 27th day of July, 1935, one G. H. Jones, an inspector of the state tax commission of Utah, went to the plaintiffs’ place of business, searched it, and claims to have found ten cartons of Lucky Strike cigarettes; that none of said cigarettes were…