Sterchi Bros. Stores, Inc. v. Wallace

Court.

Sterchi Brothers Stores appeal from a decree sustaining a demurrer to the bill by which it was sought to recover privilege taxes paid on the theory that item 36 of the Revenue Act of 1932 (Pub. Acts 1931, 2d Ex. Sess., chap. 13, art. 3, sec. 1, item 36) is unconstitutional be-' cause violative of article 1, section 8, and article 11, section 8, of the State Constitution, and of the Fourteenth Amendment of the Federal Constitution. The item is as follows:

“Each person, whether as principal or agent (by agent is not meant employee), selling electric light plants, household electric…