Crockett, Secy. of State v. Salt Lake County
Utah Supreme Court
1Opinion of the CourtGideon, J.
By this action the secretary of state seeks to recover from Salt Lake county a tax of 2% cents per gallon on 60, 168 gallons of motor vehicle fuels, to wit, gasoline, purchased and used by the county between March 30, 1924, and October 10, 1924, together with a penalty for failure to pay such tax.
After the institution of the action Salt Lake City was permitted to intervene and join in the defense, and the Utah Oil Refining Company, a private corporation, was permitted to intervene on the side of plaintiff.
The court found, and this finding is not challenged, that the defendant Salt Lake county…
2Cases cited3 opinions
- Foster & Creighton Co. v. GrahamTennessee Supreme Court · 1926
- Foster v. City of DuluthSupreme Court of Minnesota · 1913
- Portland v. KozerOregon Supreme Court · 1923
3Cited by25 opinions
- Riggins v. District Court of Salt Lake CountyUtah Supreme Court · 1935
- Independent School District, Class A, No. 1 v. PfostIdaho Supreme Court · 1931
- State v. City of MontgomerySupreme Court of Alabama · 1933
- Carter v. State Tax CommissionUtah Supreme Court · 1939
- City of Ardmore v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1934
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