Laing v. Fox

Litz, Judge:

This is an appeal from a decree of the circuit court of Kanawha County, sustaining a demurrer to, and dismissing, the bill, in the suit of a taxpayer to enjoin the State Tax Commissioner from levying and collecting a privilege or gross income tax.

The statute [sub-section (i), section 2, chapter 33, Acts, First Extraordinary Session, 1933] under which the tax is sought to be levied and collected, follows: “Upon every person engaging or continuing within this state in any business,'profession, trade, occupation or calling not included in the preceding subdivisions or any other…