F. W. Woolworth Co. v. Gray

(dissenting) The plaintiff brings this action to recover the sum of $1,486.96 paid by it under protest as sales taxes exacted under the provisions of Chapter 341 Session Laws ND 1949 (Chapter 57-39,1949 Supp to RCND 1943). In its complaint the plaintiff alleges that it is engaged in the sale of merchandise in six cities in the State of North Dakota and has qual*790ified under the provisions of the sales tax law by obtaining for each of its stores permits to transact business as a retailer.

The plaintiff then alleges:

“That under the terms and provisions of said sales tax law, above referred to, the…