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FOULGER EQUIPMENT COMPANY v. STATE TAX COMMISSION OF UTAH

No. 10222.

16 Utah 2d 165 (1964)

397 P.2d 298

FOULGER EQUIPMENT COMPANY, A UTAH CORPORATION, PLAINTIFF, v. STATE TAX COMMISSION OF UTAH AND ORVILLE GUNTHER ET AL., DEFENDANTS.

Supreme Court of Utah.

December 11, 1964.

Attorney(s) appearing for the Case

William C. Bailey, Salt Lake City, for plaintiff.

A. Pratt Kesler, Atty. Gen., F. Burton Howard, M. Reed Hunter, Asst. Attys. Gen., Salt Lake City, for defendants.

HENRIOD, Chief Justice.

Petition for writ of mandate to require the Commission to promulgate rules with respect to administration of the so-called "freeport" legislation.1 Denied, without costs.

The legislation involved, mentioned in footnote 1 is unconstitutional, and violative of Art. XIII, sec. 2, Utah Constitution.2 Being so, the Commission's refusal to formulate rules3

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