Bald Mountain Mining Co. v. Welsh

This action is brought for the purpose of recovering from the Director of Taxation certain tax money collected by said director from plaintiff as “Gross Income” tax for the month of March, 1935. Plaintiff claims that it should be taxed as a “manufacturer” under' the provisions of paragraph (a) of section 2, chapter 184, Session Laws of 1933; while the defendant claims that plaintiff should 'be taxed' under paragraph (e) of said section. Plaintiff paid the full amount, $371.94, demanded by defendant as provided by said paragraph (e), under protest and now brings this action to recover $278.65,…