Jackson Land & Livestock Co. v. State Tax Commission

WADE, Justice.

Certiorari to review a decision of the State Tax Commission determining that the Jackson Land & Livestock Company, admittedly an agricultural corporation organized for profit, was subject to the Franchise and Privilege Taxes and was not exempt under the terms of Section 80-13-5, subdivision (1), U.C.A. 1943, now Section 59-13-4, subdivision (1), U.C.A. 1953 which reads:

“Corporations exempted. — The following corporations are exempt from the provisions of this chapter, to-wit:

“(1) Labor, agricultural or horticultural organizations.”

It is the Tax Commission’s position that not all…