Montgomery Ward & Co. v. State Commission of Revenue & Taxation

The opinion of the court was delivered by

Smith, J.:

This was an appeal from an order of the state tax commission refusing to set aside an order of the commission making an assessment against Montgomery Ward and Company of a certain sales tax. Judgment of the district court was entered setting aside this order and holding that the company was not bound to collect and pay the tax. The state tax commission has appealed.

The facts are in a large measure undisputed, although there is a contention as to the conclusion that should be drawn from some of the facts. Montgomery Ward and Company is the…