Simons-Mayrant Co. v. Query

The opinion of the Court was delivered by

Mr. Justice Cothran.

This appeal involves a construction of the Revenue Act of 1927, § 20 (35 St. at Large, p. 150), relating to the license tax imposed upon contractors.

Practically the same questions arise in all of the cases, the ■ appeals in which have been agreed to be heard together. For convenience, the case of Simons-Mayrant Company will be considered, the decision of which will be controlling upon all of the others.

The Simons-Mayrant Company, contractors, in the year 1927, having entered into a contract for the construction of one of the…