Ellzey v. Smith

Section 205, chapter 88, Laws 1930, the said chapter being the revised privilege tax laws of the state, reads as follows:

“See. 205. Transient Vendors of Merchandise. — -Upon each person (whether principal or agent) going from person to person and/or from dealer to dealer and selling, at retail and/or at wholesale, any goods, wares and/or merchandise usually carried for sale in a general merchandise store and making delivery thereof at the time of the sale thereof, as follows:(1) On foot ....... .$15.00(2) With push cart or bicycle......... 25.00(3) With pack animal ........................…