Consolidated Uranium Mines, Inc. v. Tax Commission

WADE, Justice.

Review of a decision of the Tax Commission assessing a mine occupation tax against the Consolidated Uranium Mines, Inc. under the provisions of Sections 59 — 5— 66 and 59-5-67, U.C.A.1953, which insofar .as pertinent here read as follows:

“59-5-66. Definitions. — (a) The term, ‘person,’ as used in this act, includes any individual, partnership, company, joint stock company, corporation, association, or any group or •combination acting as a unit, and the plural as well as the single number.”

“59-5-67. Except as herein otherwise specifically provided, every person •engaged in the…