Stone v. Allis-Chalmers Mfg. Co.

Griffith, J.,

delivered the opinion of.the court.

Demand was made upon appellee for privilege or occu-. pation taxes alleged to be due under Ch. 110, Laws 1940'. The demand was complied with but under protest, and appellee sued to recover the payments. From the decree in appellee’s favor the Tax Commissioner has appealed to this court.

Appellee is a nonresident manufacturer of tractors and other farm and industrial machinery. It sells its manufactured products in this state, through the means of resident agents, as well as by traveling representatives. It frequently sells its products on terms…