State v. J. Watts Kearny Sons

These cases have been consolidated for trial, as the issues involved in each are the same.

The state has proceeded by rule in each case to collect from defendants, appellants, a retail license tax for the years 1929, 1930, 1931, and 1932, together with 2 per cent. per month interest on the amount claimed for each year from March 1st, and 10 per cent. attorney's fees on the total amount of principal and interest.

The defense in each case is a denial that defendant is liable for a retail license tax. Defendants aver that they are engaged in the business of selling building materials at wholesale;…