Cornell v. State Tax Commission
Cornell v. State Tax Commission
Opinion of the Court
Review of an assessment by the Tax Commission for sums due under Title 59-18, Utah Code Annotated, 1953, with respect to possession and sale of oleomargarine. Affirmed.
Plaintiff urges that the statute involved violates the Utah Constitution, Article VI, Section 23 (relating to legislation containing but one subject), Article I, Section 24 (relating to interdiction against discriminatory classification), and both Article I, Section 7 of the Utah Constitution and Article XIV, Section 1 of the United States Constitution (proliibiting taking of property without due process).
The statute requiring payment of a fixed amount per pound on sale of oleomargarine is said to be unconstitutional because it contains more than one subject, L e., it has to do both with tobacco and oleo. The act is titled “Tobacco And Oleomargarine Licenses.”
A review of the authorities indicates that plaintiff’s other two arguments .seem to be unmeritorious.
. Title 59-18, Utah Code Annotated.
Reference
- Full Case Name
- H. J. CORNELL and Ambrose Black, d/b/a Country Club Foods, a partnership v. STATE TAX COMMISSION of Utah
- Status
- Published