Cox v. Stults Eagle Drug Co.

The purpose of this action is to test the validity of House Bill No. 146, commonly known as the “Privilege-Sales Tax” which was certified to the Secretary of State as one of the acts passed by the eleventh legislature. The plaintiff, Stults Eagle Drug Company, a corporation, filed a complaint against the state officers charged with its enforcement seeking to secure from the court a declaratory judgment determining whether it was passed in accordance with the provisions of the Constitution, and, if it was, whether it is now in effect or will become so only after the expiration of ninety days…