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UTAH POWER & LIGHT CO. v. PFOST

No. 1621.

52 F.2d 226 (1931)

UTAH POWER & LIGHT CO. v. PFOST, Commissioner of Law Enforcement of Idaho, et al.

District Court, D. Idaho, S. D.

August 20, 1931.

Attorney(s) appearing for the Case

Hawley & Worthwine, of Boise, Idaho, Merrill & Merrill, of Pocatello, Idaho (Geo. R. Corey, of Salt Lake City, Utah, and John F. MacLane, of New York City, of counsel), for plaintiff.

Fred J. Babcock, Atty. Gen., and Sidman I. Barber and Maurice H. Greene, Asst. Attys. Gen., for defendants.

Before SAWTELLE, Circuit Judge, and WEBSTER and CAVANAH, District Judges.

CAVANAH, District Judge.

The Legislature of Idaho at an extraordinary session enacted an act (Laws 1931 [Ex. Sess.] c. 3) requiring those engaged in the generation and production of electricity and electrical energy in the state for barter, sale, or exchange to pay a license tax of one-half mill per kilowatt hour on such electricity, and directed that it be measured at the place of production by recording watt hour meters or other suitable instruments. The plaintiff...

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