County Board of Equalization of Kane County v. State Tax Commission of Utah

EPHRAIM HANSON, Justice.

The petitioner, the county board of equalization of Kane county, Utah, has petitioned this court for a writ of certi-orari to have reviewed a decision of the state tax commission setting aside and canceling an assessment made by the county assessor of Kane county under the direction of the county board of equalization of that county, assessing certain electrical equipment to the defendant Fairbanks, Morse & Co. The following facts were agreed upon before the state tax commission:

“That Fairbanks, Morse & Company is a corporation of the State of Illinois, duly authorized…