State v. J. Watts Kearny & Sons

The main question in these cases is whether the business of selling building materials, in very large quantities, to contractors and subcontractors, and to municipalities and municipal boards and commissions, should be classed as a wholesale business or as a retail business, in determining the rate of the license tax to be levied upon the business.

The prevailing opinion rendered in the eases maintains that the business is a- retail business, notwithstanding its enormous proportions, because the' general license law, section 7 of Act No. 205 (as amended by Act No. 1S2 of 1928), in defining a…