Untermeyer v. State Tax Commission

LARSON, Justice.

This cause was previously before this court, Aldrich v. State Tax Comm., 102 Utah 226, 116 P. 2d 923, where the facts are fully stated. Under compulsion of the decision of the United States Supreme Court in First National Bank v. Maine, 284 U. S. 312, 52 S. Ct. 174, 76 L. Ed. 313, 77 A. L. R. 1401, this court held that the tax infringed the due process clause of the Federal Constitution, and affirmed judgment against the tax commission. On certiorari the United States Supreme Court overruled the First National Bank v. Maine case, reversed the judgment herein and remanded the…