Action by the respondent banking corporation to recover $3450 which it paid under protest in 1949 and 1950 to the bank commissioner of Utah as annual "fees for the cost of supervision and examination" of its banking houses, imposed by Sections 7-1-11 and 7-3-6, Utah Code Annotated 1943. The respondent bases his claim for recovery on the ground that the charges which it paid were not in fact fees, but...
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