Utah Supreme Court June 12, 1946, No. 6884. (Union Portland Cement Co. v. State Tax Commission)

lead-opinion

WOLFE, Justice.

Certiorari to review the action of the Tax Commission in making a deficiency use tax assessment against plaintiff for its use of coal, iron grinding balls, firebrick and various other items in its business.

Plaintiff is a corporation engaged in the manufacture of cement at Devil’s Slide, Utah.