Lewis v. Utah State Tax Commission

*73WOLFE, Justice.

Certiorari to review a deficiency sales tax assessment made by the defendant, State Tax Commission, against the plaintiff, Orson Lewis, doing business as Lewis Bros. Stages. The only question to be determined is what construction should be given to the term “street railway fares” as that term is used in 80 — 15—4, Utah Code Ann. 1943, which provides:

“From and after the effective date of this act there is levied and there shall be collected and paid:

“(a) * * *

“(b) A tax equivalent to two per cent of the amount paid:

“(1) To common carriers or telephone or telegraph corporations…