Western Leather & Finding Co. v. State Tax Commission

ELIAS HANSEN, Chief Justice.

This cause is before us for review on a statement of facts agreed to by the parties litigant. The facts so agreed to which we deem material to the questions presented are: The plaintiff is, and at the time of this controversy was, a Utah corporation engaged in the sale of leather and shoe findings either for resale in the same form or for use in the repair of old or used shoes. Between May 31, 1933, and May 31, 1934, plaintiff company sold within this state to shoe repairers operating in the state leather and shoe findings of the value and agreed price of…