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SALT LAKE CITY v. TAX COMMISSION OF UTAH

No. 9347.

11 Utah 2d 359 (1961)

359 P.2d 397

SALT LAKE CITY, A MUNICIPAL CORPORATION OF THE STATE OF UTAH, PLAINTIFF AND APPELLANT, v. TAX COMMISSION OF UTAH, DEFENDANT AND RESPONDENT.

Supreme Court of Utah.

February 10, 1961.

Attorney(s) appearing for the Case

James L. Barker, Jr., and Jack L. Crellin, City Attys., Salt Lake City, for appellant.

Walter L. Budge, Atty. Gen., Ronald N. Boyce, Asst. Atty. Gen., for respondent.

HENRIOD, Justice.

From a judgment declaring Chap. 111, Laws of Utah 19591 constitutional, Salt Lake City appeals. Affirmed.

The City urges that Chap. 111, 1) does not clearly state the subject matter of the act in its title, as required by Art. VI, Sec. 23, Utah Constitution,2 2) that its requirement that the City withhold state income taxes due from employees, is a) a violation of due process,

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