Independent Linen Service Co. v. State Ex Rel. Rice

The attorney general instituted suit and recovered judgment against the appellant, Independent Linen Service Company, for fifty dollars privilege tax alleged to be due and fifty dollars penalty for failure to pay same within the prescribed time.

The statute under which the privilege tax is alleged to be due and in default is section 119(a) of chapter 89, Laws 1932, and reads as follows:

"Upon each person, whether acting for himself or as agent for another, engaged in the business of renting or leasing towels, linens, pillow cases, sheets, bed spreads, clothing, and/or washable materials or…