Holt v. Long

GARDNER, Justice.

It is the theory of the State Tax Commission, accepted by the court below, that the word “flour,” found in subdivision j of section 4 of the Sales Tax Revenue Act of February, 1937 (Acts 1936-1937 (Ex.Sess.) p. 129), dealing with the matter of exemptions, should be construed as having reference to plain flour only, and as excluding all other brands, such as self-rising flour, pancake flour, and the like.

The bill avers and the answer admits “that flour is known by and sold to the public as plain flour, self-rising flour, pancake flour, cake flour, buckwheat flour,” and so…