Paramount-Richards Theatres, Inc. v. State

BROWN, Justice.

This appeal is from a decree of the circuit court, in equity, sustaining the state’s demurrer to- the bill filed by the appellant in pursuance of an appeal from the assessment of use taxes by the state department of revenue against the appellant on July 9, 1947, which with interest aggregated $11,625.08.

The question presented is not whether it was within legislative competence to levy a use tax for the activity in which appellant is engaged, but whether or not the activities, as disclosed by the allegations of the bill, fall within the provisions of the statute, Code of 1940,…