United States Gypsum Co. v. State Board of Equalization

This is an appeal from a judgment restraining the collection of an item of license tax imposed on the business of manufacturing gypsum products. Plaintiff owns and operates a gypsum plant at Heath, Montana, where it mines gypsum and manufactures various products therefrom. The tax item in controversy is sought to be collected under the provisions of Chapter 213 of the Revised Codes, known as the Cement Producers’ License Tax, Code sections numbers 2356 to 2366.

It is therein provided that: “Every person engaged in or carrying on the business of producing or manufacturing cement, cement…