Armstrong v. Carman Distributing Co.

Mr-. Justice Knous

delivered the opinion of the court.

By its complaint the defendant in error, plaintiff below, sought a declaratory judgment proclaiming that certain sales of tangible personal property allegedly made by it as a wholesaler and jobber, to a large number of publicly patronized laundries and dry cleaning plants in Colorado, were not subject to the imposition of a sales tax under the Emergency Retail Sales Tax Act (chapter 230, S.L. 1937), and further asked that the state treasurer, plaintiff in error here, be enjoined from collecting a sales tax thereon. The treasurer prosecutes…