Moore v. State Bd. of Charities and Corrections

Opinion op the Court by

Judge Dietzman

Affirming’.

This suit was brought to test the constitutionality of ■chapter 149 of the Acts of 1930', now sections 4202a-l to 4202a-12 of the 1930 Supplement to Carroll’s Statutes, and popularly known as the Gross Sales Tax Law. The suit was brought by the appellant Forrest Moore as a general taxpayer. In his petition, he averred that, relying on so much of the. act as appropriates to it one-half of the proceeds of the gross sales tax, less collection costs, for the purpose of “repairing, maintaining and constructing” permanent improvements for the use of…