Mutual Lumber Co. v. Sheppard

BLAIR, Justice.

Appellant, Mutual Lumber Company, sued the State’s Comptroller, Treasurer and Attorney General to recover certain chain store taxes paid under protest. The facts were stipulated and the sole question for determination is whether appellant is exempt from payment of the taxes under that portion of the Chain Store Tax Law (§ 5, Art. lllld Vernon’s Ann.P.C.), which reads: “Provided that the terms, ‘store, stores, mercantile establishment or mercantile establishments’ wherever used in this Act shall not include: wholesale and/or retail lumber and building material businesses engaged…