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THIOKOL CHEMICAL CORPORATION v. PETERSON

No. 9912.

15 Utah 2d 355 (1964)

393 P.2d 391

THIOKOL CHEMICAL CORPORATION, A CORPORATION, ET AL., PLAINTIFF-RESPONDENT, PLAINTIFF-INTERVENOR AND CROSS-APPELLANTS, v. LeGRAND PETERSON, TREASURER OF BOX ELDER COUNTY, DEFENDANT-APPELLANT.

Supreme Court of Utah.

June 19, 1964.

Attorney(s) appearing for the Case

A. Pratt Kesler, Atty. Gen., Ronald N. Boyce, Deputy Atty. Gen., Salt Lake City, O. Dee Lund, Box Elder County Atty., Brigham City, for appellant.

Walter G. Mann, Brigham City, for respondent Thiokol.

Louis F. Oberdorfer, Lee A. Jackson, I. Henry Kutz, William Massar, Washington, D.C., and William T. Thurman and Walker E. Anderson, Salt Lake City, for respondent and intervenor United States.

CROCKETT, Justice.

Thiokol Chemical Corporation sued to recover certain taxes paid to Box Elder County under protest. The United States intervened as plaintiff because under its cost-plus contract with Thiokol it must reimburse the latter for all costs, including taxes, paid. The Utah Attorney General was served pursuant to Section 78-33-11, U.C.A. 1953, because the validity of the statute is involved.

The plaintiff Thiokol Chemical Corporation (its Wasatch...

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