CROCKETT, Justice.
We are asked to determine the constitutionality of a statute enacted by the 1953 Special Session of the Utah Legislature which raised the excise tax on cigarettes from 2¢ to 4¢ per pack and allocated the revenue derived therefrom to the Uniform School Fund.
Pursuant to its duty of collecting such taxes, the Tax Commission requisitioned necessary stamps. The defendant, Sherman J. Preece, State Auditor...
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