United Shoe fg. Co. Supreme Court 478. there has (CCA 1), 89 Fed, 58 State of Ever since Utah a statute "f of sale 1917, which goods transfers the buyer for paragraph within a definition 1, The sale in the the to in the the the price,*® 196, Uniform Sales seems to fall case levied under eo far firearms made by act the law Act, squarely definition, Act of 1922, a tax on sales Seetion 629 of the a of whereby goods question Revenue June and of Utah, this fifteenth agreement Statutes Blel-l. ia in denied that, Revised Section in poses effect called tax the been « consideration The of an property This thet Collector, certiorari provides is seller Vv. White, Sd 368, (15th) of same is which, made Section 610 as material, im- the importer, effective on the day after its enactment, It was approved 6, 1952, it is well established that unless sale during the effective period the law, there can be no tax on that "It (the tax) is laid on the sale and the sale must be made by one of the indian Motorcycle Co. coe U, 8 S70, 57S, 75 la Eds LETT. Vs Sey The principles imposition of the on sales alone," enumerated excise levied, tax of there and is classes, would controlling seem to be Us. clearly analogous to