Craig v. Brown & Williamson Tobacco Corp.

■Smith, C. J.,

delivered the opinion of the court.

The appellant attempted but was not permitted by the court below to recover from the appellee a privilege tax imposed by Section 221, Chapter 120, Laws of 1940. That chapter provides that the term “person” shall include “any individual, firm, partnership, joint adventure, association, corporation, estate, trust or any other group or combination acting as a unit . . . unless the intention to give a more limited meaning is disclosed by the context.” Section 1. Section 3 of the chapter imposes the privilege taxes thereafter specified. Section 221…