MARQUARDT CORPORATION v. WEBER COUNTY, UTAH

Nos. 8309, 8310.

360 F.2d 168 (1966)

The MARQUARDT CORPORATION and the United States of America, Appellants, v. WEBER COUNTY, UTAH, the State of Utah for the Uniform School Fund, Ogden City School District, Weber County School District, Mosquito Abatement District, Weber Basin Water Conservancy District, Warren-West Warren Cemetery Maintenance District, Central Weber Sewer Improvement District, Bona Vista Water Improvement District, and Ogden City, a municipal corporation, all bodies politic, Appellees. THIOKOL CHEMICAL CORPORATION and the United States of America, Appellants, v. BOX ELDER COUNTY, UTAH, the State of Utah for its own fund and for the Uniform and other State School Funds, Board of Education of the Box Elder County School District, Box Elder County Mosquito Abatement District, Brigham City, a municipal corporation, and Tremonton City, a municipal corporation, all bodies politic, Appellees.

United States Court of Appeals Tenth Circuit.

May 9, 1966.


Attorney(s) appearing for the Case

William Massar, Washington, D. C. (Richard M. Roberts, Lee A. Jackson, I. Henry Kutz, J. Edward Shillingburg, Washington, D. C., Daniel A. Alsup, Ogden, Utah, Walter G. Mann, Brigham City, Utah, William T. Thurman and Walker E. Anderson, Salt Lake City, Utah, on brief), for United States.

Phil L. Hansen and Ronald N. Boyce, Salt Lake City, Utah, were on brief, for appellees.

Before MURRAH, Chief Judge, SETH, Circuit Judge, and LANGLEY, District Judge.


MURRAH, Chief Judge.

This is a consolidated appeal from orders dismissing two actions brought to recover Utah use taxes assessed and collected pursuant to 59-13-73, 6 Utah Code Annotated, 1953, from appellants Marquardt and Thiokol on their use of tax exempt federal land in the performance of their contracts with the appellant United States.

The Utah statute imposes "a tax upon the possession or other beneficial use...

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